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2022 SESSION

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SB 513 Data centers; center fixtures are taxed as part of the real property where they are located, etc.

Introduced by: Jeremy S. McPike | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Property tax; data centers. Provides that if data center fixtures are taxed as part of the real property where they are located, they shall be valued based on depreciated reproduction or replacement cost, rather than based on the amount of income they generate. This bill is identical to HB 791.


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