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.
VIOLATE TAX LAW/VENUE/PROPERTY TAX. (NEW)
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View NCGA Bill Details | 2017-2018 Session |
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.
SOG comments (2):
Long title change
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:
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Thu, 30 Mar 2017 Senate: Filed
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Thu, 30 Mar 2017 Senate: Filed
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Mon, 3 Apr 2017 Senate: Passed 1st Reading
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Mon, 3 Apr 2017 Senate: Ref To Com On Rules and Operations of the Senate
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Mon, 3 Apr 2017 Senate: Passed 1st Reading
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Mon, 3 Apr 2017 Senate: Ref To Com On Rules and Operations of the Senate
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Thu, 13 Apr 2017 Senate: Withdrawn From Com
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Thu, 13 Apr 2017 Senate: Withdrawn From Com
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Mon, 24 Apr 2017 Senate: Reptd Fav
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Mon, 24 Apr 2017 Senate: Re-ref Com On Rules and Operations of the Senate
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Mon, 24 Apr 2017 Senate: Reptd Fav
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Mon, 24 Apr 2017 Senate: Re-ref Com On Rules and Operations of the Senate
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Tue, 25 Apr 2017 Senate: Reptd Fav
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Tue, 25 Apr 2017 Senate: Placed on Today's Supplemental Calendar
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Tue, 25 Apr 2017 Senate: Passed 2nd Reading
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Tue, 25 Apr 2017 Senate: Passed 3rd Reading
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Tue, 25 Apr 2017 Senate: Reptd Fav
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Tue, 25 Apr 2017 Senate: Placed on Today's Supplemental Calendar
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Tue, 25 Apr 2017 Senate: Passed 2nd Reading
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Tue, 25 Apr 2017 Senate: Passed 3rd Reading
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Wed, 26 Apr 2017 Senate: Regular Message Sent To House
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Wed, 26 Apr 2017 Senate: Regular Message Sent To House
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Wed, 26 Apr 2017 House: Regular Message Received From Senate
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Wed, 26 Apr 2017 Senate: Regular Message Sent To House
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Wed, 26 Apr 2017 House: Regular Message Received From Senate
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Wed, 26 Apr 2017 House: Regular Message Received From Senate
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Thu, 27 Apr 2017 House: Passed 1st Reading
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Thu, 27 Apr 2017 House: Ref To Com On Rules, Calendar, and Operations of the House
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Thu, 27 Apr 2017 House: Passed 1st Reading
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Thu, 27 Apr 2017 House: Passed 1st Reading
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Thu, 27 Apr 2017 House: Ref To Com On Rules, Calendar, and Operations of the House
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Tue, 12 Jun 2018 House: Reptd Fav Com Substitute
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Tue, 12 Jun 2018 House: Reptd Fav Com Substitute
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Tue, 12 Jun 2018 House: Cal Pursuant Rule 36(b)
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Tue, 12 Jun 2018 House: Cal Pursuant Rule 36(b)
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Tue, 12 Jun 2018 House: Withdrawn From Cal
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Tue, 12 Jun 2018 House: Re-ref Com On Finance
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Tue, 12 Jun 2018 House: Re-ref Com On Finance
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Wed, 13 Jun 2018 House: Reptd Fav
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Wed, 13 Jun 2018 House: Reptd Fav
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Wed, 13 Jun 2018 House: Re-ref Com On Rules, Calendar, and Operations of the House
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Thu, 14 Jun 2018 House: Reptd Fav Com Sub 2
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Thu, 14 Jun 2018 House: Cal Pursuant Rule 36(b)
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Thu, 14 Jun 2018 House: Cal Pursuant Rule 36(b)
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Thu, 14 Jun 2018 House: Added to Calendar
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Thu, 14 Jun 2018 House: Added to Calendar
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Thu, 14 Jun 2018 House: Passed 2nd Reading
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Thu, 14 Jun 2018 House: Passed 3rd Reading
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Thu, 14 Jun 2018 House: Special Message Sent To Senate
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Thu, 14 Jun 2018 Senate: Special Message Received For Concurrence in H Com Sub
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Thu, 14 Jun 2018 Senate: Placed on Today's Calendar
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Thu, 14 Jun 2018 Senate: Concurred In H Com Sub
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Thu, 14 Jun 2018 Senate: Ordered Enrolled
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Fri, 15 Jun 2018 Senate: Ratified
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Fri, 15 Jun 2018 Senate: Pres. To Gov. 6/15/2018
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Tue, 26 Jun 2018 Senate: Became Law W/o Signature
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Tue, 26 Jun 2018 Senate: Ch. SL 2018-98
Bill Summaries:
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Bill S 561 (2017-2018)Summary date: Jun 26 2018 - View Summary
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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.
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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.
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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.
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.