CS/HB 395: Ad Val Tax Exemption/Capital Lease
GENERAL BILL by Real Property & Probate ; Patterson ; (CO-INTRODUCERS) Byrd
Ad Val Tax Exemption/Capital Lease; provides that, for purposes of determining eligibility for exemption, property which is leased to exempt entity under capital lease shall be deemed "owned" by entity; defines "capital lease"; provides that property leased from governmental agency is eligible for exemption for educational property if agency continues to use property exclusively for educational purposes. Amends 196.012,.198.
Effective Date: 01/01/2001
Last Action: 5/5/2000 Senate - Died in Committee on Comprehensive Planning, Local and Military Affairs, Iden./Sim./Compare Bill(s) passed, refer to CS/SB 290 (Ch. 2000-262)
Bill Text: Web Page | PDF
Last Action: 5/5/2000 Senate - Died in Committee on Comprehensive Planning, Local and Military Affairs, Iden./Sim./Compare Bill(s) passed, refer to CS/SB 290 (Ch. 2000-262)
Bill Text: Web Page | PDF
Bill History
Date | Chamber | Action |
---|---|---|
11/4/1999 | House |
• Prefiled |
12/8/1999 | House |
• Referred to Real Property & Probate (CJC); Community Affairs (PRC); Finance & Taxation (FRC); General Government Appropriations (FRC) |
1/7/2000 | House |
• On Committee agenda-- Real Property & Probate (CJC), 01/18/00, 1:00 pm, 24-H |
1/18/2000 | House |
• Comm. Action: CS by Real Property & Probate (CJC); YEAS 6 NAYS 0 |
1/27/2000 | House |
• Pending review of CS under Rule 113 |
1/28/2000 | House |
• Now in Community Affairs (PRC) |
2/11/2000 | House |
• On Committee agenda-- Community Affairs (PRC), 02/22/00, 1:00 pm, Morris Hall |
2/22/2000 | House |
• Comm. Action: Favorable by Community Affairs (PRC); YEAS 9 NAYS 0 |
2/24/2000 | House |
• Now in Finance & Taxation (FRC) |
3/7/2000 | House |
• Introduced, referred to Real Property & Probate (CJC); Community Affairs (PRC); Finance & Taxation (FRC); General Government Appropriations (FRC) -HJ 00030; On Committee agenda-- Real Property & Probate (CJC), 01/18/00, 1:00 pm, 24-H; Comm. Action: CS by Real Property & Probate (CJC); YEAS 6 NAYS 0 -HJ 00145; CS read first time on 03/07/00 -HJ 00127; Pending review of CS under Rule 113 -HJ 00145; Now in Community Affairs (PRC) -HJ 00145; On Committee agenda-- Community Affairs (PRC), 02/22/00, 1:00 pm, Morris Hall; Comm. Action: Favorable by Community Affairs (PRC); YEAS 9 NAYS 0 -HJ 00151; Now in Finance & Taxation (FRC) -HJ 00151; On Committee agenda-- Finance & Taxation (FRC), 03/09/00, 2:45 pm, Morris Hall |
3/9/2000 | House |
• Comm. Action: Favorable by Finance & Taxation (FRC); YEAS 12 NAYS 0 -HJ 00291 |
3/13/2000 | House |
• Now in General Government Appropriations (FRC) -HJ 00291 |
3/29/2000 | House |
• Withdrawn from General Government Appropriations (FRC) -HJ 00342; Placed on calendar, available for General Calendar |
4/6/2000 | House |
• Placed on Special Order Calendar; Read second time -HJ 00476; Amendment(s) adopted -HJ 00477 |
4/12/2000 | House |
• Read third time -HJ 00511; CS passed as amended; YEAS 116 NAYS 0 -HJ 00511 |
4/18/2000 | Senate |
• In Messages |
4/26/2000 | Senate |
• Received, referred to Comprehensive Planning, Local and Military Affairs; Fiscal Resource -SJ 00537 |
5/5/2000 | Senate |
• Died in Committee on Comprehensive Planning, Local and Military Affairs, Iden./Sim./Compare Bill(s) passed, refer to CS/SB 290 (Ch. 2000-262) |