Amendment S-3007 to SF 181
Relating to property taxes and income taxes by modifying the calculation of assessment limitations for certain property, amending provisions relating to certain tax withholding requirements and tax credits, and including effective date and retroactive applicability provisions
Adopted · February 1, 2023
Filed February 1, 2023 in the Senate by Sen. Dan Dawson (R)
What it changes
- Page 4, lines 24 and 25, by striking “the budgets of the taxing districts” and inserting “political subdivision budgets”
- Page 4, by striking lines 26 through 35 and inserting: “
- In order to implement this division of this Act, political subdivision budgets for the fiscal year beginning July 1, 2023, notwithstanding any other provision of law relating to the timing of certifying budgets, shall be certified on or before April 30,
- If a political subdivision certifies or recertifies its applicable budget after March 31, 2023, all relevant protest and appeal time limits shall be extended to correspond to allowances for a timely filing. If a political subdivision has certified its budget for the fiscal year beginning July 1, 2023, before the effective date of this division of this Act, the political subdivision may recertify its budget on or before April 30,
- ”
- Page 5, line 29, by striking “department” and inserting “department,”
- Page 6, after line 3 by inserting: “Sec. ___. EFFECTIVE DATE. This division of this Act, being deemed of immediate importance, takes effect upon enactment. Sec. ___. RETROACTIVE APPLICABILITY. This division of this Act applies retroactively to January 1, 2023, for tax years beginning on or after that date.”
- By renumbering as necessary.