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2004 SESSION

• | print version

SB 399 Recordation tax; leases on oil, gas and mineral rights and communications towers.

Introduced by: Thomas K. Norment, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Recordation tax; leases. Provides that the tax on the recordation of leases of oil and gas rights and of outdoor advertising signs owned by a person in the business of outdoor advertising shall equal $25. The bill sets a tax of $50 on the recordation of leases of coal and other mineral rights. Under current law, the tax on the recordation of leases of oil and gas rights and of outdoor advertising signs may not exceed $25, and the tax on the recordation of leases of coal and other mineral rights may not exceed $50.

The bill also provides that the tax on the recordation of a lease of a communications tower or a communications tower site shall be $75. The tax on the recordation of each lease to affix communications equipment or antenna to any such tower or other structure shall be at a rate of $15.

FULL TEXT

• 01/14/04  Senate: Presented & ordered printed, prefiled 01/14/04 047091780  pdf | impact statement
• 01/28/04  Senate: Committee substitute printed 044942712-S1  pdf | impact statement
• 03/19/04  Senate: Bill text as passed Senate and House (SB399ER)  pdf | impact statement
• 04/23/04  Governor: Acts of Assembly Chapter text (CHAP0974)  pdf

AMENDMENTS

• House amendments
• House amendments engrossed

HISTORY

• 01/14/04  Senate: Presented & ordered printed, prefiled 01/14/04 047091780
• 01/14/04  Senate: Referred to Committee on Finance
• 01/28/04  Senate: Reported from Finance with substitute (14-Y 0-N 1-A)
• 01/28/04  Senate: Committee substitute printed 044942712-S1
• 01/29/04  Senate: Constitutional reading dispensed (39-Y 0-N)
• 01/29/04  Senate: VOTE: CONST. RDG. DISPENSED R (39-Y 0-N)
• 01/30/04  Senate: Read second time
• 01/30/04  Senate: Reading of substitute waived
• 01/30/04  Senate: Committee substitute agreed to 044942712-S1
• 01/30/04  Senate: Engrossed by Senate - committee substitute SB399S1
• 02/02/04  Senate: Read third time and passed Senate (39-Y 0-N 1-A)
• 02/02/04  Senate: VOTE: PASSAGE (39-Y 0-N 1-A)
• 02/02/04  Senate: Communicated to House
• 02/03/04  House: Placed on Calendar
• 02/03/04  House: Read first time
• 02/03/04  House: Referred to Committee on Finance
• 02/23/04  House: Reported from Finance with amd (21-Y 1-N)
• 02/24/04  House: Read second time
• 02/25/04  House: Read third time
• 02/25/04  House: Committee amendment agreed to
• 02/25/04  House: Engrossed by House as amended
• 02/25/04  House: Passed House with amendment (86-Y 13-N)
• 02/25/04  House: VOTE: PASSAGE (86-Y 13-N)
• 02/27/04  Senate: Passed by for the day
• 03/01/04  Senate: House amendment agreed to by Senate (39-Y 1-N)
• 03/01/04  Senate: VOTE: CONCUR HOUSE AMENDMENT (39-Y 1-N)
• 03/19/04  Senate: Bill text as passed Senate and House (SB399ER)
• 03/19/04  Senate: Enrolled
• 03/20/04  House: Signed by Speaker
• 03/21/04  Senate: Signed by President
• 04/15/04  Governor: Approved by Governor-Chapter 974 (effective 7/1/04)
• 04/23/04  Governor: Acts of Assembly Chapter text (CHAP0974)