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1999 SESSION
SB 1134 Personal property tax on certain small boats and watercraft.
Introduced by: John C. Watkins | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Tangible personal property tax on certain small boats and watercraft. Adds two new classifications, for tangible personal property tax purposes, for watercraft which is under 18 feet and either motorized or nonmotorized. It also requires marina owners who report to the commissioners of the revenue to include, with the list of boat owners, certain boat-by-size categories. Finally, it allows the treasurer not to send a tax bill if the amount is for $20 or less.
SUMMARY AS INTRODUCED:
Tangible personal property tax on certain small boats and watercraft. Adds two new classifications, for tangible personal property tax purposes, for watercraft which is under eighteen feet and either motorized or nonmotorized. It also requires marina owners who report to the commissioners of the revenue to include, with the list of boat owners, certain boat-by-size categories. Finally, it allows the treasurer not to send a tax bill if the amount is for twenty dollars or less.