RELEASE SUBDIVIDED LOTS FROM TAX LIENS.

Printer-friendly: Click to view
View NCGA Bill Details2011-2012 Session
Senate Bill 486 (Public) Filed Thursday, March 31, 2011
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)
S 486

Bill Summaries:

  • Summary date: May 30 2012 - View Summary

    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).


  • 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.


  • 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.


  • 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.


  • 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.