VIOLATE TAX LAW/VENUE/PROPERTY TAX. (NEW)

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View NCGA Bill Details2017-2018 Session
Senate Bill 561 (Public) Filed Thursday, March 30, 2017
AN ACT TO CONFORM TREATMENT OF LEASEHOLD INTERESTS IN EXEMPT PROPERTY TO THAT OF OTHER TYPES OF INTANGIBLE PERSONAL PROPERTY FOR PURPOSES OF THE PROPERTY TAX AND TO PROVIDE THAT THE SITUS OF TAX LAW VIOLATIONS IS IN THE COUNTY WHERE THE CHARGED OFFENSE OCCURS.
Intro. by J. Jackson, Britt, B. Jackson.
Status: Ch. SL 2018-98 (Senate Action) (Jun 26 2018)

SOG comments (2):

Long title change

Submitted by wunsche@sog.unc.edu on

House committee substitute to the 1st edition changes the act's long title. The title was: AN ACT TO PROVIDE THAT CHARGES THAT ARE DISMISSED OR FOR WHICH THERE ARE FINDINGS OF NOT GUILTY OR NOT RESPONSIBLE MAY BE EXPUNGED WITHOUT REGARD AS TO WHETHER THE PERSON HAS RECEIVED A PRIOR EXPUNCTION.

Long title change

Submitted by wunsche@sog.unc.edu on

House committee substitute to the 2nd edition changes the act's titles. The long title was: AN ACT TO PROVIDE THAT THE SITUS OF TAX LAW VIOLATIONS IS IN THE COUNTY WHERE THE CHARGED OFFENSE OCCURS AND TO CREATE CONFORMITY IN THE TREATMENT OF CERTAIN PROPERTY INTERESTS FOR TAX PURPOSES AND TO PROVIDE THAT THE STATUTE OF LIMITATIONS FOR MISDEMEANORS IS SATISFIED IF CHARGED WITHIN TWO YEARS OF THE OFFENSE AND TO PROVIDE THAT THE RESULTS OF HGN TESTS SHALL BE ADMISSIBLE WHEN GIVEN BY A PERSON WHO HAS SUCCESSFULLY COMPLETED HGN TRAINING AND THE TEST IS ADMINISTERED IN ACCORDANCE WITH THE PERSON'S TRAINING.

Bill History:

S 561/S.L. 2018-98

Bill Summaries:

  • Bill S 561 (2017-2018)
    Summary date: Jun 26 2018 - View Summary

    AN ACT TO CONFORM TREATMENT OF LEASEHOLD INTERESTS IN EXEMPT PROPERTY TO THAT OF OTHER TYPES OF INTANGIBLE PERSONAL PROPERTY FOR PURPOSES OF THE PROPERTY TAX AND TO PROVIDE THAT THE SITUS OF TAX LAW VIOLATIONS IS IN THE COUNTY WHERE THE CHARGED OFFENSE OCCURS. Enacted June 26, 2018. Effective June 26, 2018, except as otherwise provided.

    Development, Land Use and Housing, Property and Housing, Government, Tax
    GS 105
  • Bill S 561 (2017-2018)
    Summary date: Jun 14 2018 - View Summary

    House committee substitute makes the following changes to the 2nd edition. 

    Deletes Part III of the act, which made changes to DWI statutes. 

    Makes the changes to GS 105-275 effective July 1, 2019 (was, July 1, 2018).

    Makes organizational changes to the act.

    Makes conforming changes to the act's titles.

    Development, Land Use and Housing, Property and Housing, Government, Tax
    GS 105
  • Bill S 561 (2017-2018)
    Summary date: Jun 13 2018 - View Summary

    House committee substitute rewrites the 1st ed. entirely and makes conforming changes to the bill title. 

    Amends GS 105-236(b) to require that a civil violation of a tax law is considered to have been committed in the office of the Secretary of Revenue in Raleigh while a criminal violation of a tax law is considered to have been committed in the county where the charged offense occurred with the District Attorney having sole jurisdiction to prosecute unless the District Attorney requests the Attorney General to prosecute.  Effective December 1, 2018, and applies to offenses committed on or after that date.

    Amends GS 105-275 to conform property tax treatment of leasehold interests in exempt property to that of other types of intangible personal property by repealing language in subsection (31) relating to an exempt leasehold interest and repealing subsection (31e) entirely.  Effective for tax years beginning on or after July 1, 2018.

    Amends GS 15-1 to change the trigger event for the two-year statute of limitations for misdemeanors from when the offense is presented or found by a grand jury to when the defendant is charged. Effective December 1, 2018, and applies to offenses committed on or after that date.

    Amends GS 8C-1, Rule 702(a1), to provide that a person may give expert testimony solely on the issue of impairment when (1) the person testifying to the results of an HGN test administered an HGN test in accordance with the person’s HGN training or (2) the person testifying to impairment holds a current certification as a Drug Recognition Expert issued by the Department of Health and Human Services.  Effective when the act becomes law.

    Courts/Judiciary, Civil, Civil Procedure, Motor Vehicle, Criminal Justice, Criminal Law and Procedure, Government, Tax
    GS 8C, GS 15, GS 105
  • Bill S 561 (2017-2018)
    Summary date: Mar 30 2017 - View Summary

    Amends GS 15A-146 (Expunction of records when charges are dismissed or there are findings of not guilty). Deletes the provisions requiring a person not to have already received an expunction and requires the court to find that the charge was dismissed or a finding of not guilty or not responsible was entered. Makes technical changes.

    Effective December 1, 2017, and applies to petitions filed for expunction on or after that date.

    Courts/Judiciary, Criminal Justice, Corrections (Sentencing/Probation), Criminal Law and Procedure
    GS 15A
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