SB 14-D: Ad Valorem Taxation [OPCC]
GENERAL BILL by Webster
Ad Valorem Taxation [OPCC]; Specifies circumstances under which the presumption concerning the correctness of an ad valorem tax assessment is lost. Provides for the rate of percentage change of a category of property comprised of comparable property. Deletes provisions providing for the assessment of property receiving the low-income housing tax credit. Increases the amount of the exemption provided for homestead property, etc.
Effective Date: 01/01/2008 except as otherwise provided
Last Action: 10/29/2007 Senate - Died in Committee on Rules, Link/Iden/Sim/Compare passed, refer to CS/SJR 2-D (Passed), SB 4-D (Ch. 2007-339), SB 6-D (Ch. 2007-338)
Bill Text: Web Page | PDF
Last Action: 10/29/2007 Senate - Died in Committee on Rules, Link/Iden/Sim/Compare passed, refer to CS/SJR 2-D (Passed), SB 4-D (Ch. 2007-339), SB 6-D (Ch. 2007-338)
Bill Text: Web Page | PDF
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Bill History
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SB 14-D, Original Filed Version (Current Bill Version) Posted 10/16/2007 at 7:35 PM
Bill Text: Web Page | PDF Analyses: None Related Bills (7)
Bill Number Subject Filed By Relationship Last Action and Location S 12D Ad Valorem Taxes/Tangible Personal Property [OPCC] Webster Linked Last Action: 10/29/2007 S Died in Committee on Rules, Link/Iden/Sim/Compare passed, refer to CS/SJR 2-D (Passed), SB 4-D (Ch. 2007-339)
Location:H 7003D (c1) Ad Valorem Taxation Attkisson Similar Last Action: 10/29/2007 H Died on Calendar, Link/Iden/Sim/Compare passed, refer to CS/SJR 2-D (Passed), SB 4-D (Ch. 2007-339), SB 6-D (Ch. 2007-338)
Location:H 7001D (c1) Ad Valorem Taxes/Tangible Personal Property Attkisson Compare Last Action: 10/22/2007 H Placed on Special Order Calendar -HJ 00014; Substituted CS/SJR 2-D; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/SJR 2-D (Passed), SB 4-D (Ch. 2007-339), SB 6-D (Ch. 2007-338) -HJ 00016
Location:H 7005D (c1) Special Election/Ad Valorem Taxation Attkisson Compare Last Action: 10/29/2007 H Died on Calendar, Link/Iden/Sim/Compare passed, refer to SB 6-D (Ch. 2007-338), CS/SJR 2-D (Passed), SB 4-D (Ch. 2007-339)
Location:S 2D (e3) Haridopolos Compare Last Action: 10/29/2007 Signed by Officers and filed with Secretary of State; See also SB 4-D (Ch. 2007-339), SB 6-D (Ch. 2007-338)
Location:S 4D (e2) Atwater Compare Last Action: 11/13/2007 Approved by Governor; Chapter No. 2007-339; See also CS/SJR 2-D (Passed), SB 6-D (Ch. 2007-338)
Location:S 6D (e2) Constantine Compare Last Action: 10/30/2007 Signed by Officers and presented to Governor; Approved by Governor; Chapter No. 2007-338; See also CS/SJR 2-D (Passed), SB 4-D (Ch. 2007-339)
Location:Citations - Statutes (19)
Citation Catchline Location in Bill Location In Bill Help 192.0105 Taxpayer rights. 193.017 Low-income housing tax credit. 193.052 Preparation and serving of returns. 193.114 Preparation of assessment rolls. 193.155 Homestead assessments. 193.803 194.011 Assessment notice; objections to assessments. 194.301 Presumption of correctness. 195.073 Classification of property. 195.096 Review of assessment rolls. 196.002 Legislative intent. 196.031 Exemption of homesteads. 196.078 196.098 196.161 Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident. 196.183 196.1978 Affordable housing property exemption. 197.252 Homestead tax deferral. 200.186