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1998 SESSION

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HB 731 Property taxes.

Introduced by: Joseph P. Johnson, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY:

Delinquent property taxes. Authorizes any locality that issues local licenses at no cost for certain classes of vehicles, including those owned by members of voluntary rescue squads and volunteer fire departments, or auxiliary police officers, to refuse to issue free decals for such vehicles if the owner is delinquent in the payment of property taxes on the vehicle. The measure also caps the penalty that may be charged on delinquent personal property taxes on vehicles that are taxed under classifications for vehicles owned or leased by members of volunteer fire departments and volunteer rescue squads, or auxiliary police officers, at the greater of (i) the difference between the tax due and that which would have been due if the property had been classified as general personal property, (ii) 25 percent of the tax, or (iii) ten dollars.


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