Bill Summary for H 533 (2015-2016)
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Summary date:
May 12 2015
Bill Information:
View NCGA Bill Details | 2015-2016 Session |
AN ACT TO MODIFY WHEN THE LIEN FOR DEFERRED TAXES ON LAND ELIGIBLE FOR PRESENT‑USE VALUE CLASSIFICATION IS EXTINGUISHED IN ORDER TO PROMOTE SALES FOR LAND CONSERVATION USES AND TO ALLOW A TAXPAYER TO CONTEST A DENIAL OF A CLAIM FOR REFUND WHICH THE DEPARTMENT OF REVENUE DETERMINES TO BE OUTSIDE THE STATUTE OF LIMITATIONS.Intro. by McGrady, Setzer, Jordan, Harrison.
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Bill summary
House committee substitute to the 1st edition makes a clarifying change in GS 105-277.4(f).