Relating to land value taxation; prescribing an effective date.
Catchline/Summary:
Directs Legislative Revenue Officer to study land value taxation and report to interim committees of Legislative Assembly by September 15, 2020. Directs Legislative Revenue Officer to study land value taxation and report to interim committees of Legislative Assembly by September 15, 2020. Defines "land value taxation" to mean property tax system that imposes higher uniform rate of tax on land assessments than on improvement assessments.
Sunsets on date of convening of 2021 regular session of Legislative Assembly.
Takes effect on 91st day following adjournment sine die.
Chapter Number:
Fiscal Impact:
May Have Fiscal Impact, But No Statement Yet Issued
Revenue Impact:
May Have Revenue Impact, But No Statement Yet Issued
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