Special Purpose Districts
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Overview
This bill amends South Carolina law to require special purpose districts to adjust their property tax millage rates when they consolidate or remove service responsibilities. The adjustment must reflect the removal of those services and is calculated by the Revenue and Fiscal Affairs Office, considering historical expenditures and revenue needs. Districts must submit the adjusted millage rate to the county auditor by June 1st, and the State Auditor will review compliance annually with potential revenue withholding for non-compliance.
Key provisions
- Special purpose districts must adjust millage rates after consolidating or removing services.
- The adjustment must reflect the removal of service responsibilities.
- The Revenue and Fiscal Affairs Office calculates the adjusted millage rate.
- The calculation considers historical service expenditures and revenue needs.
- Districts must submit adjusted rates to county auditors by June 1st.
- The State Auditor will conduct annual compliance reviews.
- Non-compliance may result in a ten percent withholding of state revenue.
Who is affected
- Special Purpose Districts
- Property Taxpayers
- County Auditors
- Revenue and Fiscal Affairs Office
- Local Governments
Notable changes
- Requires millage rate adjustments upon service consolidation or removal.
Bill text
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