2004 Regular Session

HOUSE BILL 1106

File Code: Taxes - Property Prior Year Introduction As: SB 750/02 - B&T Crossfiled with: SENATE BILL 480
Sponsored By:
Delegates James, Bobo, Cardin, Elmore, and Stull
Entitled:
Property Tax - Assessment of Conservation Property

Synopsis:

Altering the valuation and assessment for property tax purposes of specified property subject to specified perpetual conservation easements under specified circumstances; providing for a new subclass of real property for assessment purposes; and providing for the application of the Act to taxable years beginning after June 30, 2004.

History by Legislative Date

House Action
2/13
First Reading Ways and Means
2/18
Hearing 3/4 at 1:00 p.m.
3/26
Unfavorable Report by Ways and Means
Senate Action
No Action
Sponsored by:
Delegate Mary-Dulany James, District 34A
Delegate Elizabeth Bobo, District 12B
Delegate Jon S. Cardin, District 11
Delegate D. Page Elmore, District 38A
Delegate Paul S. Stull, District 4A
Bill indexed under the following Subjects:
ASSESSMENTS
CONSERVATION -see also- SOIL CONSERVATION
COUNTIES -see also- CHARTERED COUNTIES; CODE COUNTIES
EASEMENTS
MUNICIPAL CORPORATIONS -see also- ANNAP; BALT; HAGER; OC
PROPERTY TAX
REAL PROPERTY
TAX CREDITS -see also- CIRCUIT BREAKER
Bill affects the following Statutes:
Tax - Property
( 8-101 , 8-209.1 , 9-107 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)
Amendments: None offered