A BILL TO BE ENTITLED AN ACT TO EXCLUDE CUSTOM SOFTWARE FROM PROPERTY TAX.
House committee substitute makes the following changes to the 2nd edition. Makes the changes to GS 105-275 effective for taxes imposed for taxable years beginning on or after July 1, 2014 (was, July 1, 2013). Provides that the changes to the statute are not be to construed to affect the interpretation of any statute that is the subject of litigation pending as of the effective date of the act or to affect any other aspect of pending litigation.
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