South Carolina H 3367: A HOUSE RESOLUTION TO EXTEND THE PRIVILEGE OF THE FLOOR OF THE SOUTH CAROLINA HOUSE OF REPRESENTATIVES TO THE SOUTH POINTE HIGH SCHOOL FOOTBALL TEAM, COACHES, AND SCHOOL OFFICIALS, AT A DATE AND TIME TO BE DETERMINED BY THE SPEAKER, FOR THE PURPOSE OF BEING RECOGNIZED AND COMMENDED FOR WINNING THE 2016 CLASS AAAA STATE CHAMPIONSHIP TITLE.

Bill Text

2025-2026 Bill 3367 Text of Previous Version (Dec. 06, 2024) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3367

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING 
SECTION 12-43-220, RELATING TO ROLLBACK TAXES, SO AS TO PROVIDE THAT ROLLBACK 
TAXES ONLY APPLY TO THE PREVIOUS TAX YEAR INSTEAD OF THE PREVIOUS THREE TAX 
YEARS.

Be it enacted by the 
General Assembly of the State of South Carolina:

SECTION 1. Section 12-43-220(d)(4) of the S.C. Code is amended to 
read:

 (4) Except as provided pursuant to 
Section 12-43-222, when real property which is in agricultural use and is being 
valued, assessed, and taxed under the provisions of this article, is applied to 
a use other than agricultural, as evidenced by actions taken by the owner of 
the real property which is inconsistent with agricultural use, it is subject to 
additional taxes, referred to as rollback taxes, in an amount equal to the 
difference, if any, between the taxes paid or payable on the basis of the 
valuation and the assessment authorized pursuant to this item and the taxes 
that would have been paid or payable had the real property been valued, 
assessed, and taxed as other real property in the taxing district, in the 
current tax year (the year of change in use) and each of the 
three tax yearsyear immediately preceding in which the real property was 
valued, assessed, and taxed as provided in this item. If in the tax year in 
which a change in use of the real property occurs the real property was not 
valued, assessed, and taxed under this article, then the real property is 
subject to rollback taxes for each of the three tax yearsyear immediately preceding in which the real property was 
valued, assessed, and taxed pursuant to this item. In determining the amounts 
of the rollback taxes chargeable on real property which has undergone a change 
in use, the assessor for the rollback tax years involved shall ascertain:

SECTION 2. This act takes effect upon approval 
by the Governor.

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This web page was last updated on December 06, 2024 at 11:47 AM