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2013 SESSION
SB 1308 Real property tax; localities to tax campers and other recreational vehicles.
Introduced by: John S. Edwards | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Taxation of tangible personal property. Requires localities to tax campers and other recreational vehicles as real property if they are used as a primary residence and do not travel more than 250 miles per year. The bill provides for refunds for personal property taxes paid in 2012 on such campers and other recreational vehicles in the amount of the difference between the personal property tax and the real property tax. The bill also reduces past-due personal property tax amounts owed for such campers and other recreational vehicles to the amount owed under the real property tax rate for 2012.
FULL TEXT
HISTORY
- 01/17/13 Senate: Presented and ordered printed 13103385D
- 01/17/13 Senate: Referred to Committee on Finance
- 01/29/13 Senate: Stricken at request of Patron in Finance by voice vote