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.
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
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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3/29/2000 House • Withdrawn from General Government Appropriations (FRC) -HJ 00342; Placed on calendar, available for General Calendar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)
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CS/HB 395, Engrossed 1 (Current Bill Version) Posted 8/28/2000 at 9:14 AM
Bill Text: Web Page | PDF Analyses: None Related Bills (6)
Bill Number Subject Filed By Relationship Last Action and Location S 1990 Ad Val Tax Exemption/Capital Lease King Similar Last Action: 5/5/2000 S Died in Committee on Fiscal Resource, Iden./Sim./Compare Bill(s) passed, refer to CS/SB 290 (Ch. 2000-262)
Location:H 105 (e1) Ad Valorem Taxation Murman Compare Last Action: 5/5/2000 S Died in Committee on Comprehensive Planning, Local and Military Affairs, Iden./Sim./Compare Bill(s) passed, refer to CS/SB 290 (Ch. 2000-262)
Location:S 72 (c1) Ad Val Tax & Documentary Stamps Sebesta Compare Last Action: 5/5/2000 S Died on Calendar, Iden./Sim./Compare Bill(s) passed, refer to CS/SB 290 (Ch. 2000-262)
Location:S 290 (e2) Sullivan Compare Last Action: 6/14/2000 Approved by Governor; Chapter No. 2000-262
Location:S 1450 (e2) Higher Educ. Facilities Financing Horne Compare Last Action: 5/5/2000 H In Messages; Died in Messages, Iden./Sim./Compare Bill(s) passed, refer to CS/SB 290 (Ch. 2000-262)
Location:S 1458 (e2) Taxation King Compare Last Action: 5/5/2000 H In Messages; Died in Messages, Iden./Sim./Compare Bill(s) passed, refer to CS/SB 290 (Ch. 2000-262), CS/CS/SB 770 (Ch. 2000-354)
Location:Floor Votes (1)
Date Chamber Result 4/12/2000 10:18 AM House 116 Yeas - 0 Nays Citations - Statutes (2)
Citation Catchline Location in Bill Location In Bill Help 196.012 Definitions. 196.198 Educational property exemption. -
CS/HB 395, Committee Substitute 1 Posted 8/28/2000 at 9:14 AM
Bill Text: Web Page | PDF Floor Amendments (2)
Amendment Sponsor Filed Last Floor Action Format 340569 - Amendment
Patterson 4/7/2000
2:12 AMWeb Page
PDF625169 - Substitute Amendment (340569)
Goodlette 4/7/2000
2:15 AMWeb Page
PDFCitations - Statutes (2)
Citation Catchline Location in Bill Location In Bill Help 196.012 Definitions. 196.198 Educational property exemption. -
HB 395, Original Filed Version Posted 8/28/2000 at 9:14 AM
Bill Text: Web Page | PDF Analyses: Real Property & Probate (Post-Meeting) 1/7/2000 (pdf)
Citations - Statutes (1)
Citation Catchline Location in Bill Location In Bill Help 196.012 Definitions.