2010 Regular Session

HOUSE BILL 590

CHAPTER NUMBER: 590
EMERGENCY BILL File Code: Taxes - Recordation and Transfer Crossfiled with: SENATE BILL 657
Sponsored By:
Delegates Ross, Ivey, Bartlett, Murphy, and Rice
Entitled:
Recordation Taxes and State and County Transfer Taxes - Debt Forgiven in "Short Sale"

Synopsis:

Clarifying that for the purposes of recordation taxes and the State and county transfer taxes, the consideration payable for an instrument of writing to which the tax applies includes only the amount paid or delivered in return for the sale of the property and does not include the amount of any debt forgiven or no longer secured by a mortgage or deed of trust; and making the Act an emergency measure.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
House Action
2/3
First Reading Ways and Means
Hearing 2/25 at 1:00 p.m.
3/22
Favorable with Amendments Report by Ways and Means
3/21
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/22
Third Reading Passed (139-0)
4/4
House Concur - Senate Amendments
Third Reading Passed (137-1)
Passed Enrolled
Senate Action
3/25
First Reading Budget and Taxation
3/26
Hearing 3/31 at 1:00 p.m.
4/5
Favorable with Amendments Report by Budget and Taxation
4/1
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
4/2
Third Reading Passed with Amendments (47-0)
Action after passage in House and Senate
5/20
Approved by the Governor
- Chapter 590

Sponsored by:

Delegate Justin D. Ross, District 22
Delegate Joseph R. Bartlett, District 4A
Delegate Jolene Ivey, District 47
Delegate Peter Murphy, District 28
Delegate Craig L. Rice, District 15

Bill indexed under the following Subjects:

Counties -see also- Chartered Counties; Code Counties
Real Property
Recordation
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Transfer Tax

Bill affects the following Statutes:

Tax - Property
( 12-103 , 13-203 , 13-412 )

Documents

All documents except Roll Call Votes are displayed in PDF format:
Bill Text: First Reading, Third Reading, Enrolled, Chapter
Fiscal and Policy Note: Available
Amendments:
House
Number: 135562/01     Offered on: March 23, 2010   at: 11:11 a.m.     Status: Adopted
Senate
Number: 359330/01     Offered on: April 5, 2010   at: 9:21 p.m.     Status: Adopted
Committee Votes :
House
Ways and Means
Senate
Budget and Taxation
Roll Call Votes (Legislative dates are shown):
House
March 22, 2010: Third Reading Passed (139-0)
April 4, 2010: Third Reading Passed (137-1)
Senate
April 2, 2010: Third Reading Passed (47-0)
April 2, 2010: Third Reading Passed (47-0)