File Code: Recordation and Transfer
- Sponsored By:
-
Delegates Greenip, Pitkin, Conroy, and Hubbard
- Entitled:
-
County Transfer Taxes - Limitation Period for Refund Claims
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.
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- Withdrawn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
)
- Bill Text:
- First Reading (PDF),
Third Reading, Enrolled
- Fiscal Note:
Available (PDF)