PROP TX-EXEMPT-CT PROCEEDINGS
Synopsis of Bill as introduced:
Amends the Property Tax Code. Provides that the provisions
limiting the filing of tax objections shall not apply to court
proceedings to establish an exemption for any specific assessment
year, provided that the plaintiff or its predecessor in interest in
the property has established an exemption for any subsequent or prior
assessment year on grounds comparable to those alleged in the court
proceedings. Exempts provisions from the State Mandates Act.
FISCAL NOTE (Dept. of Revenue)
No fiscal impact on the State.
STATE MANDATES FISCAL NOTE
SB 1223 creates a "tax exemption mandate" which normally re-
quires a 100% reimbursement under the State Mandates Act, but
contains an exemption from the Act.
HOME RULE NOTE
The bill fails to preempt home rule authority.
No decrease or increase in the need for the number of judges.
Last action on Bill: PUBLIC ACT.............................. 90-0679
Last action date: 98-07-31
Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 0
END OF INQUIRY
Full Text Bill Status