1997 Regular Session

SENATE BILL 627

File Code: Property Crossfiled with: HOUSE BILL 1338
Sponsored By:
Senators Hoffman, Amoss, Hogan, Boozer, and Currie
Entitled:
Personal Property Tax - Lien for Unpaid Taxes

Synopsis:

Clarifying that the lien on real property for unpaid tax on personal property is subordinate to all other liens perfected against the real property prior to the attachment of the lien; and providing that the Act applies to all liens for unpaid tax on personal property in existence on or after July 1, 1997.

Legislative History

Senate Action
1/31
First Reading Budget and Taxation
2/12
Hearing 3/4 at 4:00 p.m.
3/17
Favorable Report by Budget and Taxation
3/18
Favorable Report Adopted
Second Reading Passed
3/20
Third Reading Passed (45-1)
House Action
3/20
First Reading Ways and Means
Hearing 3/26 at 1:00 p.m.
4/7
Favorable Report by Ways and Means
4/5
Favorable Report Adopted
Second Reading Passed
Sponsored by:
Senator Barbara A. Hoffman, District 42
Senator William H. Amoss, District 35
Senator F. Vernon Boozer, District 9
Senator Ulysses Currie, District 25
Senator Patrick J. Hogan, District 39
Bill indexed under the following Subjects:
LIENS -see also- MECHANICS' LIENS; SECURITY INTERESTS
PERSONAL PROPERTY
PROPERTY TAX -see also- ASSESSMENTS
Bill affects the following Statute:
Tax - Property
( 14-804 )

Documents:

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