HOUSE BILL 843

File Code: Taxes - Recordation and Transfer

Sponsored By:

Delegate Minnick

Entitled:

Recordation Tax and State Transfer Tax - Memorandum of Lease

Synopsis:

Providing exemptions under the recordation tax and the State transfer tax for a memorandum of lease recorded in lieu of recording a lease, under specified circumstances.

History by Legislative Date

House Action

2/11

First Reading Ways and Means

2/25

Hearing 3/10 at 1:00 p.m.

3/9

Hearing cancelled

Hearing 3/22 at 1:00 p.m.

3/25

Unfavorable Report by Ways and Means

Senate Action

No Action

Bill indexed under the following Subjects:

EXEMPTIONS

LEASES AND RENT

REAL PROPERTY

RECORDATION

REVENUE AND TAXES -see also- DEV FEES & TAXES; specific tax.

TRANSFER TAX

Bill affects the following Statutes:

Real Property

( 3-101 )

Tax - Property

( 12-108 , 13-207 )

Documents:

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

Fiscal Note: Available (PDF)

Amendments: None offered