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1997 SESSION

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HB 2364 Local revenues.

Introduced by: Shirley F. Cooper | all patrons    ...    notes | add to my profiles

SUMMARY:

Local revenues. Amends local revenue collection statutes to (i) allow the use of third-party liens to collect sums, other than taxes, due to a locality; (ii) define "common carriers" exempt from local motor vehicle license taxes as those carriers of passengers or household goods with a certificate of public convenience and necessity issued by DMV; (iii) authorize localities to hire attorneys to collect taxes other than real estate taxes; (iv) allow localities to assess a delinquent taxpayer with attorneys' fees, not to exceed 20 percent of the taxes and other charges collected; (v) permit treasurers to administer oaths to taxpayers; (vi) limit the scope of a hearing involving a contested claim under the setoff collection process to prevent addressing the underlying basis of the delinquent tax obligation; and (vii) make technical clarifications regarding the lists of delinquent taxes required to be prepared and published by the treasurer.


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