Proyectos de ley › 89.ª Asamblea General
Dónde está ahora
- Hecho: Presentado15 de febrero de 2022
- Hecho: Subcomité15 de febrero de 2022
- Se detuvo: Comité de la CámaraMurió al terminar la Asamblea General
- Sigue: Lo aprueba la Cámara
- Sigue: Comité del Senado
- Sigue: Lo aprueba el Senado
- Sigue: A gobernador(a)
- Sigue: Firmado como ley
Murió al terminar la sesión La sesión de 2022 terminó el 24 de mayo de 2022, la última sesión ordinaria de la Asamblea General. Los proyectos que no pasaron por ambas cámaras murieron. ¿Qué es el embudo (funnel)?
Qué contiene
Resumen con IA When someone sells land that has special tax breaks for fruit trees or forests, they must tell the buyer about those rules. If a seller knows about the tax rules but fails to tell the buyer, the buyer will not be responsible for any penalty taxes. Instead, the seller will be the one who has to pay those taxes. (Todavía no está traducido al español.)1
Lea la explicación oficial (en inglés)
12 governing fruit-tree reservation and forest reservation property tax exemptions, when a property is part of such a reservation and the property is sold or transferred, the seller is required to notify the buyer that the property is in a fruit-tree or forest reservation and subject to the recapture tax provisions of that Code section. The recapture tax is entered against the property if the property is not maintained or is used for economic gain other than as a fruit-tree reservation during any year of the eight-year exemption period and any year of the following five years or as a forest reservation during any year for which the exemption is granted and any of the five years following those exemption years. This bill provides that if the seller or transferor has actual knowledge that the property is in fruit-tree or forest reservation and fails to notify the buyer or transferee that the property is in fruit-tree or forest reservation and subject to the recapture tax provisions, the buyer or transferee is not liable for any recapture tax entered against the property, a lien shall not be entered against the property for the recapture tax, and the seller or transferor shall be liable for any such recapture tax. The bill takes effect upon enactment and applies to sales and transfers occurring on or after the effective date of the bill.
House subcommittee
Named February 15, 2022. On March 14, 2022 it recommended passage. Vote Total: 2-0.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part