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2005 SESSION

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HB 2686 Personal property exempt from taxation; includes commercial fishing boats.

Introduced by: Albert C. Pollard, Jr. | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED:

Tangible personal property tax; boats.  Designates boats weighing less than five tons and used for business purposes as a separate class of tangible personal property for taxation purposes.

SUMMARY AS PASSED HOUSE:

Tangible personal property tax; commercial fishing boats.  Designates boats primarily used and operated by commercial fisherman, as a separate class of tangible personal property for valuation and tax rate purposes.

SUMMARY AS INTRODUCED:

Tangible personal property tax; commercial fishing boats.  Designates commercial fishing boats as a separate class of tangible personal property for valuation and tax rate purposes.