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Latest Update: Thursday, July, 24th 2008
Companion Bill SB1109.
Assessors - Allows assessor to correct forced assessment of tangible personal property if it is determined that the taxpayer was not in business as of the assessment date and did not own or lease tangible personal property used or held for use in business as of the assessment date. - Amends TCA Section 67-5-903. Fiscal Summary for HB1760 / *SB1109 Decrease Local Govt. Revenues - Less than $50,000
Bill Summary for HB1760 / *SB1109
ON APRIL 5, 2007, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 1109, AS AMENDED.
AMENDMENT #1 adds requirement that the taxpayer did not own or lease tangible personal property used or held for use in business as of the assessment date for the year in issue in order for the assessor to be authorized to correct a forced assessment of tangible personal property.
Latest Actions
- 05/23/2007 - Companion became Public Chapter 179
- 05/02/2007 - Companion Senate Bill Substituted
- 04/26/2007 - H. Placed on Regular Calendar for 5/2/07
- 04/24/2007 - Placed on Calendar Calendar & Rules Committee for 04/26/2007
- 04/17/2007 - Recommended For Passage Referred to: Calendar & Rules Committee
show all actions- 05/23/2007 - Companion became Public Chapter 179
- 05/02/2007 - Companion Senate Bill Substituted
- 04/26/2007 - H. Placed on Regular Calendar for 5/2/07
- 04/24/2007 - Placed on Calendar Calendar & Rules Committee for 04/26/2007
- 04/17/2007 - Recommended For Passage Referred to: Calendar & Rules Committee
- 04/11/2007 - Placed on Calendar Finance, Ways & Means Committee for 04/17/2007
- 04/11/2007 - Recommended For Passage by Subcommittee Referred to Finance, Ways & Means Committee
- 04/04/2007 - Placed on Subcommittee Calendar Budget of Finance, Ways and Means for 04/11/2007
- 04/04/2007 - Assigned to Subcommittee Budget of FW&M
- 03/27/2007 - Recommended for Passage if Am. Referred to: Finance, Ways & Means Committee
- 03/21/2007 - Placed on Calendar State & Local Government Committee for 03/27/2007
- 03/21/2007 - Recommended for Passage if am. by Subcommittee Referred to State & Local Government Committee
- 03/14/2007 - Placed on Subcommittee Calendar Local Government of S&LG for 03/21/2007
- 03/07/2007 - Assigned to Subcommittee Local Government of S&LG
- 02/21/2007 - Passed second consideration, Referred to State & Local
- 02/15/2007 - Introduced, Passed first consideration
- 02/14/2007 - Filed for Introduction
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Fiscal Notes
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