HOUSE BILL 585

Sponsored By:

Delegate Poole

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, 1998.

History by Legislative Date

House Action

2/6

First Reading Ways and Means

2/18

Hearing 3/5 at 2:00 p.m.

4/9

Favorable Report by Ways and Means

4/5

Favorable Report Adopted

Second Reading Passed

4/6

Third Reading Passed (118-11)

4/11

Return Passed

5/21

Governor vetoed - Policy

Senate Action

4/10

First Reading Senate Rules

4/11

Re-referred Budget and Taxation

4/13

Favorable Report by Budget and Taxation

4/12

Favorable Report Adopted

Second Reading Passed

Motion 2rdgs same day Const/Rule 24 (The President) Adopted

Third Reading Passed (46-0)

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)

Amendments: None offered

Roll Call Votes (Legislative dates are shown):

House

April 6, 1998: Third Reading Passed (118-11)

Senate

April 12, 1998: Third Reading Passed (46-0)