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S 0122 -
Allows for the applicability of roll-back taxes to property that is no longer used as agricultural
Tracking Level:
Of Interest
Sponsor:
Shane Massey
(R)
Last Action:
1/8/2019 - Senate - Referred to Committee on Finance
Senate Committee:
Fin
Assigned To:
Property Taxes
Next Bill
Staff Analysis of the Legislation
Summary of the bill as introduced
: Allows for the applicability of roll-back taxes to formerly agricultural property that is no longer in agricultural use.
Bill Summary from the State Site -
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Session 123 - (2019-2020)
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(pdf format)
S 0122 General Bill, By
Massey
and
Young
Summary:
Roll-back property tax
A BILL TO AMEND SECTION 12-43-220(d)(4) OF THE 1976 CODE, RELATING TO ROLL-BACK PROPERTY TAXES, TO PROVIDE FOR THE APPLICABILITY OF ROLL-BACK TAXES TO CERTAIN PROPERTY THAT IS NO LONGER USED AS AGRICULTURAL PROPERTY.
View full text
12/12/18
Senate
Prefiled
12/12/18
Senate
Referred to Committee on Finance
01/08/19
Senate
Introduced and read first time (
Senate Journal-page 97
)
01/08/19
Senate
Referred to Committee on Finance (
Senate Journal-page 97
)
Municipal Association of South Carolina
1411 Gervais St., PO Box 12109, Columbia, SC 29211
Phone: 803.799.9574, Fax: 803.933.1299,
mail@masc.sc