Bill Summary for H 533 (2015-2016)

Printer-friendly: Click to view

Summary date: 

May 12 2015

Bill Information:

View NCGA Bill Details2015-2016 Session
House Bill 533 (Public) Filed Wednesday, April 1, 2015
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.

View: All Summaries for BillTracking:

Bill summary

House committee substitute to the 1st edition makes a clarifying change in GS 105-277.4(f).