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1996 SESSION

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SB 186 Tangible personal property of volunteer public safety workers.

Introduced by: Stephen H. Martin | all patrons    ...    notes | add to my profiles

SUMMARY:

Classifications of tangible personal property of volunteer public safety workers. Authorizes commissioners of revenue to accept late certifications from persons applying for certain personal property tax classifications. Currently, persons seeking to have their motor vehicles qualify for the reduced personal property tax rates available to volunteer members of rescue squads or fire department volunteers, or to auxiliary police officers, must submit a certificate from the organization or local government by January 31 of each year. This measure allows commissioners of revenue, in their discretion, to waive the deadline for good cause shown and if the number is not at fault.


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