Assessor’s Manual

1. Assessor’s Manual • 1st Presented at 2011 CASC Fall Conference • Decisions noted in original were prior committee recommendations not final decisions • Modified w/notes from conference input • Modified w/notes from 11/15/11 committee mtg. • Modifications & Additions from the meetings and decisions made or confirmed are noted in Green for the conference, and Blue for the 11/15 committee meeting

2. Assessor’s Manual • Purpose & Intended Users ? • Assessor’s only? (i.e. management only) NONO • Appraisers at all levels? (training resource) YESYES • Other staff members (mappers, classification, etc.) Y / Y • DOR YESYES • Decision • All of the above YESYES • NOT for use of Treasurers, Auditors, Tax Collectors (will consider some access for later) 11/15/11 • NOT for SCAAO, SCATT, etc. • NOT a public access site – may have one page access

3. Assessor’s Manual • Decision • “The manual is designed to act as an aid and a guide to both new and existing assessor’s, to allow them to evaluate their offices in light of duties and body of law revealed herein and to also aid in a consistent interpretation and application of the South Carolina Tax Code and the case law related thereto.” YESYES

4. Assessor’s Manual • Decision • “This manual has been prepared as a guide to the overall operations of the county Assessor’s office. It is intended for practical use and serves as a model for best practices. …..Recognizing that each county has its own separate and unique tax base and taxpayers; this manual will supplement the Assessor’s knowledge base and allow for more uniform and consistent procedural standards throughout the state of South Carolina”. YESYES

5. Assessor’s Manual • Why an Assessor’s Manual? • Article 1 Section 2 of CASC Constitution • 1) To provide a clearinghouse for the collection and distribution of useful information relating to real property appraisal/assessment practice; • 2) To cooperate with public agencies interested in improving assessment administration YESYES(applies to next page also)

6. Assessor’s Manual • Why an Assessor’s Manual? • To answer Taxpayer questions easily and authoritatively • To help you with your local politicians by assuring them you are acting consistently with practices and statutes • To help assure the General Assembly that we are not all “doing things our own way” • To help the DOR see where we need guidance so that policy documents can be developed, or questions can be answered. • To quit reinventing the wheel • To ease transitions for new assessors and new staff

7. Assessor’s Manual • Other/Acknowledgement • One size does not fit all, each office is different, each county is different • We will ask regularly for input – please respond • Best practices may include alternatives and are suggestions not mandates YESYES

8. Assessor’s Manual • Subject to Change • Living document – will require systematic annual review • As it progresses we may add and spin off various items, re-organize • Could be printed as a large document / notebook….but • Technology allows storage electronically, allows indexing, allows links internally and search functions…. • Q Public Website could be a good tool for manual and other resources (changed to: The Website will be a ….) • Web based will make updating easier and timely

9. Assessor’s Manual • Outline/Contents – General • Purpose YESYES • Definitions YESYES • Topics (standard template)…..see next page Relative to TOPICS The initial PP had some topics Italicized light green (those were Toy’s additions prior to presentation) – they are still italicized but are not green. Some additions were made at CASC conference More additions & double naming/renaming were made at the committee meeting & the index was placed in a different order More additions and names are anticipated later

10. Assessor’s Manual • Outline/Contents – General • Topics (standard template) • Introduction / Purpose /History YESYES • Frequently Asked Questions YESYES • Constitution • Statutes YESYES • DOR RegulationsYESYES • Court Cases / SC Tax Commission Decisions • Subtopic ALC, SCTC Decisions, Circuit Ct. , Ct. Appeals, Supreme Ct. • Attorney General Opinions YESYES • DOR Policy Documents YESYES • Attorney General Opinions

11. Assessor’s Manual • Outline/Contents – General • Topics (standard template) • Form / Application needed (yes, no) YESYES Form/application needed will link to examples of each A standard approved minimum for each may be established • Calendar / Deadlineapplies (yes, no) YESYES • Subtopics / Related Topics (same standard template) YESYES

12. Assessor’s Manual • Outline/Contents – General YESYES • FAQ’s - List, link to all, cross by topic • Statutes - List, link to the statute, cross by topic • DOR Regulations – List, link to document, cross by topic • Court Cases (Subtopics) – (ditto re: list, link, cross) • Attorney General Opinions – (ditto) • DOR Policy Documents – List, link to Document, cross • Forms / Applications • Name of Application / Form • By county – as examples • Cross to topic

13. Assessor’s Manual • Outline/Contents – General YESYES • Calendar / Deadlines • Tax Roll Schedule • Best Practices (cross to topic) • History (DE will ask J Cloyd) • May be a general history • May be a part of topics or cross referenced to topic • Record Keeping / Retention • SC Department of Archives • USPAP

14. Assessor’s Manual • Outline/Contents – General YESYES • Education • Licensing (state and federal) • Appraiser Regulations • DOR course list • USPAP • Continuing Education • Biographies (pictures, professional Bio only) • May be part of website – may not be part of manual • Professional Development • IAAO, SCAAO, SCAC, Appraisal Institute, DOR

15. Assessor’s Manual • Topics (standard template) YESYES • Introduction / History • A brief – one paragraph intro to what each topic is about • A brief history of changes – might be / include a link to the history sections • Improve corporate memory • Frequently Asked Questions • Question/ Answer • Link Q&A to case law, statute, DOR documents, etc • Statutes • List and link

16. Assessor’s Manual • Topics (standard template) • DOR Regulations • List and link • Court Cases • List - link to one paragraph summary of each case • From summary paragraph – link to each case • Subtopics include: ALC, SCTC, Circuit Ct., Ct. Appeals, Supreme Ct. • Attorney General Opinions • List and Link • DOR Policy Documents (Ditto) • Form / Application needed (yes/ no list & link) • Calendar / Deadline (applies / yes no list & link)

17. Assessor’s Manual • Subtopics / Related Topics YESYES • Same List / template items as for Topics • Example • Omitted Property • Back taxes • Penalties

18. Assessor’s Manual • Topics – how to organize YES YES • Alphabetical • Common names or terms for topics • How do you keep up with this? • Sandy H. is NOT a computer  • Sandy H uses index cards by alphabetical topic –has for years • Topic list – help needed…….. • Please chime in, participate, this is YOUR manual • We will e mail this out – please review • Ask questions, additions

19. Assessor’s Manual • Topic list – a starting point • NOTES: when topics are displayed as topic/topic/topic, they are related topics & the alphabetical list will contain all the / references/ The index may or may not use the topic/topic/topic format • Topics noted in (parenthesis are potential subtopics • Aerial Photography/ Mapping/GIS/Tax Maps • Agricultural Use / Rollback Taxes • Appeals/ Appeal Boards/Boards of Appeal/Administrative Review Process/ ALC/Appeals Court/Supreme Court • Apartments Low Income Valuation/ Tax Credit Apts • Assessable Transfers

20. Assessor’s Manual • Topic list – a starting point • Attorneys Fees • Back Taxes • Bond for Title/ Contracts of Sale / Land Contracts • Building Permits/ Certificate of Occupancy • Burden of Proof • Cemeteries • Certificate of Occupancy /Complete / Fit for Use • Classification of Properties • Common Law Marriage/ Legal Residence / Homestead

21. Assessor’s Manual • Topic list – a starting point • Complete/ Fit for Use / Certificate of Occupancy • Contracts of Sale/ Bond for Title / Land Contracts • Deadlines/Filing Deadlines • Date of Value • Death Scroll • Deeds and Ownership • Delinquencies • DOR - authority • Duties of the Assessor

22. Assessor’s Manual • Topic list – a starting point • Early Recognition / Certificate of Occupancy • Equity • Error Corrections • Exemptions • Exempt Entities and taxes / leases • FIL / PIL (Fee in Lieu, Payment in Lieu) • Filing Deadlines • Fire damage • Fit for intended use / Complete / Certificate of Occupancy

23. Assessor’s Manual • Topic list – a starting point • FOIA • Foreclosures • Forfeited Land Commission • Heirs Property • Homebuilders Exemption • Homeowners Associations • Homestead exemption/ Common Law Marriage / Legal Residence • Horizontal Property Regimes (HPR)

24. Assessor’s Manual • Topic list – a starting point • Interest payments • Interveners • Legal Residence / Homestead Exemption / Common Law Marriage • Lien Date for Taxes • Listing of Property • Low Income Housing valuation / Tax Credit Housing Valuation

25. Assessor’s Manual • Topic list – a starting point • Mailing / Deadlines and Holidays / Postmarks • Mapping and Parcels / Aerial Photography/ GIS/Tax Maps • Military Personnel • Millage / Rollback Millage at Reassessment • Minimum Assessment • Minors and property Ownership • Multi Lot Discount

26. Assessor’s Manual • Topic list – a starting point • Mobile Homes • Modular Homes • Omitted Property • Notices • Penalties • Postmarks / Mailing / Deadlines / Filing Deadlines • Pro Rating Tax Bills • Ratio Studies • Reassessment / Rollback Millage at Reassessment / DOR approval of File

27. Assessor’s Manual • Topic list – a starting point • Recordkeeping / Retention • Referendums / Tax Cap • Refunds / Refund Committee • Representatives (Tax Reps) • Responsible for Taxes • Returning Property • Rounding of values • Tax Cap / Referendums • Roll, Tax Duplicate

28. Assessor’s Manual • Topic list – a starting point • Subpoenas • Tax Sale • Vacation Rental Agreement • ______________________