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2012 SESSION

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SB 534 Tangible personal property; volunteer deputy sheriffs.

Introduced by: Richard H. Stuart | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED SENATE: (all summaries)

Tangible personal property; volunteer deputy sheriffs.  Allows motor vehicles owned by volunteer deputy sheriffs to be classified as a separate class of tangible personal property for local taxation purposes. The classification currently includes motor vehicles owned by auxiliary, reserve, or special deputy sheriffs.  The bill is effective for tax years beginning on or after January 1, 2013.  This bill is identical to HB 1148.


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