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1999 SESSION
HB 1851 Personal property tax relief.
Introduced by: S. Vance Wilkins, Jr. | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Personal property tax relief. Provides that a locality’s tangible personal property tax rate to be used in calculating the state’s payment obligations under the Personal Property Tax Relief Act will be the rate in effect on July 1, 1997, or August 1, 1997, whichever is greater. Currently, the August 1, 1997, rate is used for all localities. This measure is effective retroactive to January 1, 1998.
SUMMARY AS PASSED HOUSE:
Personal property tax relief. Provides that the effective date for determining the tax rate that is subject to reimbursement shall be July 1, 1997, or August 1, 1997, whichever results in the greater rate to be reimbursed.
SUMMARY AS INTRODUCED:
Personal property tax relief. Provides that the effective date for determining the tax rate that is subject to reimbursement shall be July 1, 1997, or August 1, 1997, whichever results in the greater rate to be reimbursed.