VIRGINIA LAW PORTAL

• Code of Virginia
• Virginia Administrative Code
• Constitution of Virginia
• Charters
• Authorities
• Compacts
• Uncodified Acts
• RIS Users (account required)

SEARCHABLE DATABASES

• Bills & Resolutions
  session legislation
• Bill Summaries
  session summaries
• Reports to the General Assembly
  House and Senate documents
• Legislative Liaisons
  State agency contacts

ACROSS SESSIONS

• Subject Index: Since 1995
• Bills & Resolutions: Since 1994
• Summaries: Since 1994

Developed and maintained by the Division of Legislative Automated Systems.

2004 SESSION

• | print version

HB 1122 Business taxes; appeal of local assessments.

Introduced by: L. Scott Lingamfelter | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED HOUSE: (all summaries)

Local business taxes; appeals to court. Provides that when any taxpayer appeals to court an adverse decision of the State Tax Commissioner regarding the assessment of a local business tax, the assessing official shall suspend collection activity while the court retains jurisdiction unless the court determines that collection would be jeopardized by delay, or that suspension of collection would cause substantial economic hardship.

FULL TEXT

• 01/14/04  House: Presented & ordered printed, prefiled 01/14/04 042553380  pdf | impact statement
• 02/12/04  House: Committee substitute printed 042605380-H1  pdf | impact statement

HISTORY

• 01/14/04  House: Presented & ordered printed, prefiled 01/14/04 042553380
• 01/14/04  House: Referred to Committee on Finance
• 01/20/04  House: Assigned to Finance sub-committee: 1
• 02/11/04  House: Reported from Finance with sub (21-Y 0-N)
• 02/12/04  House: Committee substitute printed 042605380-H1
• 02/13/04  House: Read first time
• 02/14/04  House: Read second time
• 02/14/04  House: Committee substitute agreed to 042605380-H1
• 02/14/04  House: Engrossed by House - committee substitute HB1122H1
• 02/16/04  House: Read third time and passed House BLOCK VOTE (99-Y 0-N)
• 02/16/04  House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
• 02/16/04  House: Communicated to Senate
• 02/17/04  Senate: Constitutional reading dispensed
• 02/17/04  Senate: Referred to Committee on Finance
• 03/02/04  Senate: Failed to report (defeated) in Finance (6-Y 8-N)