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2018 SESSION

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HB 1442 Real property tax; assessment of wetlands.

Introduced by: Robert D. Orrock, Sr. | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED HOUSE:

Real property tax; assessment of wetlands. Directs the commissioner of revenue, when separately and specially assessing wetlands at the request of the property owner and if the assessing official disagrees with the property owner as to the presence of wetlands, to recognize (i) the National Wetlands Inventory Map prepared by the U.S. Fish and Wildlife Service, (ii) a wetland delineation map confirmed by a Preliminary Jurisdictional Determination, or (iii) an Approved Jurisdictional Determination issued by the U.S. Army Corps of Engineers and provided by the property owner.

SUMMARY AS INTRODUCED:

Real property tax; assessment of wetlands. Requires the commissioner of revenue to separately and specially assess wetlands when requested by the owner of such property on which wetlands are found and to use the National Wetlands Inventory Map or other similar federal or state map if he disagrees as to the presence of wetlands. Under current law, the commissioner of revenue shall consider assessing wetlands separately and specially at the request of the owner, and he shall consider such maps if he disagrees with the owner.