Relating to the taxation of property owned by a port; and prescribing an effective date.
Catchline/Summary:
Exempts from property taxation property owned by port with appointed board of commissioners if property is located in county with population of less than 450,000 and is used or held for future use by person other than port pursuant to agreement obligating person to provide common carrier rail freight service to shippers. Exempts from property taxation certain] property owned by port organized under laws of this state] with appointed board of commissioners if property is located in county with population of less than 450,000 and is used or held for future use by person other than port pursuant to agreement obligating person to provide common carrier rail freight service to shippers. Provides for refund of taxes paid for property tax year beginning on July 1, 2012. Applies to property tax years beginning on or after July 1, 2012, and before July 1, 2023.
Takes effect on 91st day following adjournment sine die.
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HB 3276
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