Bill Summary for H 439 (2013-2014)

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Bill: ECONOMIC DEVELOPMENT JOBSITES PROGRAM.

Summary date: 

Apr 9 2013
S.L. 2013-130

Bill Information:

View NCGA Bill Details2013-2014 Session
House Bill 439 (Public) Filed Tuesday, March 26, 2013
A BILL TO BE ENTITLED AN ACT TO CREATE AN INFRASTRUCTURE PROPERTY TAX DEFERRAL PROGRAM.
Intro. by Howard, Moffitt, Murry, Tine.

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Bill summary

House committee substitute makes the following changes to the 1st edition.

Removes language stating that site infrastructure land, a special class of property under section 2(2) of Article V of the NC Constitution, must be appraised, assessed, and taxed in accordance with GS 105-277.15A.

Makes a technical correction, removing the word "ownership" from GS 105-277.15A(b).