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2000 SESSION

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HB 408 Taxation; abatement of property taxes on damaged buildings.

Introduced by: George W. Grayson | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED:

Taxation; abatement of property taxes on damaged buildings. Authorizes localities to abate levies on buildings which are (i) razed, or (ii) destroyed or damaged by a fortuitous happening beyond the control of the owner, in cases where the destruction or damage renders such buildings unfit for use and occupancy for 30 days or more during the calendar year. The bill contains an emergency clause.

SUMMARY AS PASSED HOUSE:

Taxation; abatement of property taxes on damaged buildings. Prohibits the abatement of taxes on damaged buildings unless the buildings are rendered unusable for 30 days or more during the calendar year.

SUMMARY AS INTRODUCED:

Taxation; abatement of property taxes on damaged buildings. Prohibits the abatement of taxes on damaged buildings unless the buildings are rendered unusable for 30 days or more during the same assessment cycle in which it occurred. The bill deletes the current provision that prohibits the abatement unless the building remains unusable during the remainder of the calendar year in which it is damaged.