House committee substitute makes the following changes to 3rd edition. Amends GS 105-362(b)(2) to provide that tax supervisors have ten business days (was, five) from receipt of a written request for valuation to provide the valuation. Provides that the county may collect personal property taxes owed by the listing taxpayer before releasing a lien on the taxpayer’s real property. Changes the effective date to July 1, 2012 (was, 2011).
RELEASE SUBDIVIDED LOTS FROM TAX LIENS.
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| View NCGA Bill Details | 2011-2012 Session |
TO REQUIRE THE RELEASE OF A SUBDIVIDED TRACT OF LAND FROM A TAX LIEN UPON PAYMENT OF TAXES DUE ON THAT TRACT.Intro. by Stein, Vaughan, Newton.
Status: Re-ref Com On Finance (House Action) (May 30 2012)
Bill History:
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Thu, 31 Mar 2011 Senate: Filed
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Mon, 4 Apr 2011 Senate: Passed 1st Reading
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Mon, 4 Apr 2011 Senate: Ref To Com On Judiciary I
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Tue, 26 Apr 2011 Senate: Reptd Fav Com Substitute
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Tue, 26 Apr 2011 Senate: Com Substitute Adopted
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Tue, 26 Apr 2011 Senate: Re-ref Com On Finance
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Wed, 8 Jun 2011 Senate: Reptd Fav Com Substitute
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Wed, 8 Jun 2011 Senate: Com Substitute Adopted
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Wed, 8 Jun 2011 Senate: Placed On Cal For 6/8/2011
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Wed, 8 Jun 2011 Senate: Passed 2nd & 3rd Reading
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Thu, 9 Jun 2011 House: Passed 1st Reading
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Thu, 9 Jun 2011 House: Ref To Com On Judiciary Subcommittee A
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Wed, 30 May 2012 House: Reptd Fav Com Substitute
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Wed, 30 May 2012 House: Re-ref Com On Finance
S 486
Bill Summaries:
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Bill S 486 (2011-2012)Summary date: May 30 2012 - View Summary
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Bill S 486 (2011-2012)Summary date: Jun 8 2011 - View Summary
Senate committee substitute makes the following changes to 2nd edition.
Amends GS 105-362(b) to provide that the assessed valuation of the part of a parcel of land to be released be determined and certified to the tax collector by a county assessor (was, tax supervisor). Makes conforming changes replacing the term tax supervisor with county assessor wherever it occurs. Provides that the subdivision of the parcel does not apply upon a showing of good cause by the tax collector based on the tax payment history of the owner of the parent parcel.
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Bill S 486 (2011-2012)Summary date: Apr 26 2011 - View Summary
Senate committee substitute makes the following changes to 1st edition. Adds provision that tax supervisors have five business days from receipt of a written request for valuation to provide the valuation.
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Bill S 486 (2011-2012)Summary date: Apr 21 2011 - View Summary
Senate committee substitute makes the following changes to 1st edition.
Amends GS 105-362(b)(2), providing the tax supervisor five business days from receipt of a written request for valuation to deliver the valuation.
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Bill S 486 (2011-2012)Summary date: Mar 31 2011 - View Summary
Amends GS 105-362(b)(2) to provide as title indicates. Effective for taxes imposed for taxable years beginning on or after July 1, 2011.
View: All Summaries for Bill