This bill recodifies provisions related to relief granted through property tax.
This bill:
- recodifies:
Title 59, Chapter 2, Part 12, Property Tax Relief;Title 59, Chapter 2, Part 18, Tax Deferral and Tax Abatement; andTitle 59, Chapter 2, Part 19, Armed Forces Exemptions;
- creates a General Provisions part that clarifies the procedures and rights available for each type of tax relief; and
- makes technical and conforming changes.
Recommended by: Revenue and Taxation Interim CommitteeStatutes affected:
Introduced: 59-2-109.1, 59-2-1004.1, 59-2-1006, 59-2-1331, 59-2-1343, 63J-1-602.2
Substitute #1: 59-2-109.1, 59-2-1004.1, 59-2-1006, 59-2-1330, 59-2-1331, 59-2-1343, 63G-2-302, 63J-1-602.2
Enrolled: 59-2-109.1, 59-2-1004.1, 59-2-1006, 59-2-1330, 59-2-1331, 59-2-1343, 63G-2-302, 63J-1-602.2
Substitute #2: 59-2-109.1, 59-2-1004.1, 59-2-1006, 59-2-1330, 59-2-1331, 59-2-1343, 63G-2-302, 63J-1-602.2