Relating to land value taxation; prescribing an effective date.
Catchline/Summary:
Directs Legislative Revenue Officer to study land value taxation and submit report to interim legislative committees related to revenue. Directs Legislative Revenue Officer to study land value taxation and submit report to interim legislative committees related to revenue. Defines "land value taxation" to mean property tax system that imposes higher uniform rate of tax on land assessments than on improvement assessments.
Takes effect on 91st day following adjournment sine die.
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SB 702 House Committee On Revenue
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