2002 Regular Session

SENATE BILL 430

File Code: Taxes - Property Crossfiled with: HOUSE BILL 386
Sponsored By:
Senators Hogan, Lawlah, Middleton, Munson, and Neall
Entitled:
Personal Property Tax - Refunds and Reports

Synopsis:

Authorizing a person who has filed a personal property tax report with the Department of Assessments and Taxation to file an amended report within 3 years after the original report was due; requiring the Department to provide notice to a person who files an amended report; requiring that a person shall receive a refund of excess property tax paid under specified circumstances; repealing the requirement of a petition for review to appeal personal property assessments where information has been reported inaccurately; etc.

History by Legislative Date

Senate Action
1/31
First Reading Budget and Taxation
2/13
Hearing 3/13 at 1:30 p.m.
3/21
Favorable with Amendments Report by Budget and Taxation
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/25
Third Reading Passed (46-0)
4/5
Senate Concur - House Amendments
Third Reading Passed (45-0)
Passed Enrolled
5/15
Governor vetoed - Duplicative
House Action
3/25
First Reading Ways and Means
3/27
Hearing 4/3 at 1:00 p.m.
4/5
Favorable with Amendments Report by Ways and Means
4/3
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
4/4
Third Reading Passed with Amendments (129-0)
Sponsored by:
Senator Patrick J. Hogan, District 39
Senator Gloria Lawlah, District 26
Senator Thomas M. Middleton, District 28
Senator Donald F. Munson, District 2
Senator Robert R. Neall, District 33
Bill indexed under the following Subjects:
APPEALS -see also- JUDICIAL REVIEW
ASSESSMENTS
ASSESSMENTS AND TAXATION, DEPARTMENT OF
EQUIPMENT -see also- MOTOR VEHICLE EQUIPMENT
EXEMPTIONS
INDUSTRY AND TECHNOLOGY
INTEREST
MUNICIPAL CORPORATIONS -see also- ANNAP; BALT; HAGER; OC
NOTICES
PERSONAL PROPERTY
PETITIONS
PROPERTY TAX
REPORTS
Bill affects the following Statutes:
Tax - Property
( 8-415 , 11-103 , 14-505 , 14-510 , 14-512 , 14-611 , 14-905 , 14-906 , 14-915 , 14-919 )

Documents:

Bill Text: First Reading (PDF), Third Reading (PDF), Enrolled (PDF)
Fiscal Note: Available (PDF)
Amendments:
Senate
Number: 579330/1 (PDF)     Offered on: March 21, 2002   at: 12:02 p.m.     Status: Adopted
House
Number: 695063/1 (PDF)     Offered on: April 5, 2002   at: 5:41 p.m.     Status: Adopted
Roll Call Votes (Legislative dates are shown):
Senate
March 25, 2002: Third Reading Passed (46-0)
April 5, 2002: Third Reading Passed (45-0)
House
April 4, 2002: Third Reading Passed (129-0)