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• Subject Index: Since 1995
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1995 SESSION

• | print version

HB 1940 Statute of limitations for correction & vol. ext. of local taxes.

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

SUMMARY:

Expansion of statute of limitations for correction and voluntary extension of local taxes. Allows local assessing officials and taxpayers to agree to extend the statute of limitations for the assessment of local taxes. Taxpayers may appeal an unpaid tangible personal property tax assessment during the time the assessment is collectible. Finally, when an erroneous assessment has been paid involuntarily, the taxpayer has one year to appeal.

FULL TEXT

• 01/20/95  House: Presented & ordered printed LD9718388  pdf
• 02/24/95  House: Bill text as passed House and Senate (HB1940ER)  pdf
• 03/23/95  Governor: Acts of Assembly Chapter text (CHAP0445)  pdf

HISTORY

• 01/20/95  House: Presented & ordered printed LD9718388
• 01/20/95  House: Referred to Committee on Finance
• 01/23/95  House: Assigned to Finance sub-committee: 2
• 02/06/95  House: Reported from Finance (22-Y 0-N)
• 02/06/95  House: Read first time
• 02/07/95  House: Read second time and engrossed
• 02/07/95  House: Constitutional reading dispensed
• 02/07/95  House: Passed House (Block Vote) (99-Y 0-N)
• 02/07/95  House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
• 02/07/95  House: Communicated to Senate
• 02/08/95  Senate: Read first time
• 02/08/95  Senate: Referred to Committee on Finance
• 02/14/95  Senate: Reported from Finance (14-Y 0-N)
• 02/15/95  Senate: Constitutional reading dispensed (40-Y 0-N)
• 02/15/95  Senate: VOTE: CONST. READING DISPENSED (40-Y 0-N)
• 02/16/95  Senate: Read third time
• 02/16/95  Senate: Passed Senate (40-Y 0-N)
• 02/16/95  Senate: VOTE: PASSAGE (40-Y 0-N)
• 02/24/95  House: Bill text as passed House and Senate (HB1940ER)
• 03/06/95  House: Enrolled
• 03/06/95  Senate: Signed by President
• 03/07/95  House: Signed by Speaker
• 03/20/95  Governor: Approved by Governor-Chapter 445 (effective 7/1/95)
• 03/23/95  Governor: Acts of Assembly Chapter text (CHAP0445)