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2004 SESSION
SB 188 Real estate tax; exemptions on certain leasehold interests.
Introduced by: Linda T. Puller | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Real estate tax on leasehold interests. Provides that no local real estate tax may be imposed on a leasehold interest where (i) the property being leased is a qualifying facility under the Public-Private Education Facilities and Infrastructure Act of 2002, (ii) the leasehold interest is held by the operator of the qualifying facility, and (iii) the operator is carrying on a trade or business at the location of the qualifying facility.
FULL TEXT
HISTORY
- 01/14/04 Senate: Presented & ordered printed, prefiled 01/13/04 042983796
- 01/14/04 Senate: Referred to Committee on Finance
- 02/17/04 Senate: Stricken at request of Patron in Finance by voice vote