HOUSE BILL 1184

File Code: Property

Sponsored By:

Delegate Finifter

Entitled:

Certificates of Sale - Recordation Tax and Transfer Tax Exemption - Security Interests

Synopsis:

Providing an exemption under the recordation tax and the State transfer tax for instruments of writing that are certificates of sale, copies of certificates of sale, or assignments of certificates of sale; clarifying that certificates of sale are interests in real property; and clarifying the method for perfecting security interests in certificates of sale.

History by Legislative Date

House Action

3/4

First Reading House Rules

3/8

Re-referred Ways and Means

3/10

Hearing 3/23 at 1:00 p.m.

3/23

Hearing cancelled

3/24

Withdrawn

Senate Action

No Action

Bill indexed under the following Subjects:

EXEMPTIONS

REAL PROPERTY

RECORDATION -see also- TRANSFER TAX

REVENUE AND TAXES -see also specific taxes-

SECURITY INTERESTS -see also- LIENS

TAX SALES

TRANSFER TAX -see also- RECORDATION

Bill affects the following Statutes:

Tax - Property

( 12-108 , 13-207 , 14-820.1 , 14-822 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled

Fiscal Note: Available (PDF)

Amendments: None offered