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2014 Regular Session



Real Property Tax - Phased In Value - Definition

Sponsored by:

Delegate McMillan


In the House - Hearing 2/20 at 1:00 p.m.

Synopsis:Clarifying, for purposes of specified provisions of law concerning assessments of real property, that the definition of "phased in value" means, under specified circumstances, the value determined in the most recent valuation if the value of the property has decreased or not increased; and applying the Act to all taxable years beginning after June 30, 2014.
Analysis:Fiscal and Policy Note
All Sponsors:Delegate McMillan
Additional Facts:Bill File Type: Regular
Effective Date(s): June 1, 2014
Ways and Means   View Committee Hearing
Broad Subject(s):Taxes - Property
Narrow Subject(s):Assessments
Property Tax
Real Property

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October 24, 2017 1:51 P.M.