1997 Regular Session

HOUSE BILL 1211

File Code: Recordation and Transfer
Sponsored By:
Delegates Greenip, Pitkin, Conroy, and Hubbard
Entitled:
County Transfer Taxes - Limitation Period for Refund Claims

Synopsis:

Providing an exception to the 3-year limitation period applicable to the filing of refund claims for transfer taxes, to allow a person until July 1, 1997 to file a claim for a refund of a county transfer tax that was erroneously paid on or after January 1, 1993 on an instrument of writing that was exempt from the county transfer tax if the instrument of writing was a mortgage or deed of trust on property owned by a religious group or organization and exempt from property tax.

Legislative History

House Action
2/12
First Reading Ways and Means
2/19
Hearing 3/6 at 1:00 p.m.
3/6
Hearing cancelled
3/13
Withdrawn
Senate Action
No Action
Sponsored by:
Delegate Janet Greenip, District 33
Delegate Mary A. Conroy, District 23
Delegate James W. Hubbard, District 23
Delegate Joan B. Pitkin, District 23
Bill indexed under the following Subjects:
COUNTIES -see also- CHARTERED COUNTIES; CODE COUNTIES
EXEMPTIONS
MANDATES
STATUTES OF LIMITATION
TRANSFER TAX -see also- RECORDATION
Bill affects the following Statutes:
Tax - Property
( 14-908 , 14-915 )

Documents:

Bill Text:
First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)