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1996 SESSION

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HB 217 Taxation of leasehold interests by churches.

Introduced by: Harry R. Purkey | all patrons    ...    notes | add to my profiles

SUMMARY:

Taxation of leasehold interests. Provides an exemption for a leasehold interest in real property exempt from property taxes by virtue of being owned by a "church" when the lessee is exempt from taxation pursuant to § 501 (c) of the Internal Revenue Code and is used exclusively by such lessee for charitable, literary, scientific, or educational purposes. Currently, a leasehold interest in property owned by a church is taxable.

FULL TEXT

• 01/10/96  House: Presented & ordered printed 964805412  pdf
• 03/13/96  House: Bill text as passed House and Senate (HB217ER)  pdf
• 04/05/96  Governor: Acts of Assembly Chapter text (CHAP0478)  pdf

HISTORY

• 01/10/96  House: Presented & ordered printed 964805412
• 01/10/96  House: Referred to Committee on Finance
• 01/16/96  House: Assigned to Finance sub-committee: 1
• 01/29/96  House: Stricken from docket by Finance (19-Y 0-N)
• 02/10/96  House: Reconsidered by Finance
• 02/10/96  House: Reported from Finance (22-Y 0-N)
• 02/10/96  House: Read first time
• 02/12/96  House: Read second time and engrossed
• 02/13/96  House: Read third time and passed House (Block Vote) (100-Y 0-N)
• 02/13/96  House: VOTE: BLOCK VOTE PASSAGE (100-Y 0-N)
• 02/13/96  House: Communicated to Senate
• 02/14/96  Senate: Read first time
• 02/14/96  Senate: Referred to Committee on Finance
• 02/19/96  Senate: Assigned to Finance sub-committee: Revenue Resources
• 02/27/96  Senate: Reported from Finance (17-Y 0-N)
• 02/28/96  Senate: Constitutional reading dispensed (39-Y 0-N)
• 02/28/96  Senate: VOTE: CONST. READING DISPENSED (39-Y 0-N)
• 02/29/96  Senate: Read third time
• 02/29/96  Senate: Passed Senate (39-Y 0-N)
• 02/29/96  Senate: VOTE: PASSAGE (39-Y 0-N)
• 02/29/96  Senate: Rec. of passage agreed to by Senate (39-Y 0-N)
• 02/29/96  Senate: VOTE: RECONSIDER (39-Y 0-N)
• 02/29/96  Senate: Passed Senate (40-Y 0-N)
• 02/29/96  Senate: VOTE: PASSAGE (40-Y 0-N)
• 03/13/96  House: Bill text as passed House and Senate (HB217ER)
• 03/18/96  House: Enrolled
• 03/20/96  House: Signed by Speaker
• 03/21/96  Senate: Signed by President
• 04/01/96  Governor: Approved by Governor-Chapter 478 (effective 7/1/96)
• 04/05/96  Governor: Acts of Assembly Chapter text (CHAP0478)