H0430B1322A02562 NAD:EJH 10/13/21 #90 A02562
AMENDMENTS TO HOUSE BILL NO. 430
Sponsor: SENATOR DUSH
Printer's No. 1322
Amend Bill, page 2, line 18, by inserting after "TAXPAYER"
does all of the following
Amend Bill, page 2, lines 19 and 20, by striking out
"REQUESTS A WAIVER OF ADDITIONAL CHARGES WITHIN TWELVE MONTHS
FROM THE DATE OF TRANSFER OF OWNERSHIP TO THE TAXPAYER" and
inserting
provides a waiver request of additional charges to the tax
collector in possession of the claim within twelve months of a
qualifying event
Amend Bill, page 2, lines 22 and 23, by striking out all of
said lines and inserting
(iii) provides the tax collector in possession of the claim
with one of the following:
(A) a copy of the deed showing the date of real property
transfer; or
(B) a copy of the title following the acquisition of a
mobile or manufactured home subject to taxation as real estate
showing the date of issuance or a copy of an executed lease
agreement between the owner of a mobile or manufactured home and
the owner of a parcel of land on which the mobile or
manufactured home will be situated showing the date the lease
commences; and
Amend Bill, page 2, line 24, by striking out "NOTIFIES THE
TAX COLLECTOR OF THE WAIVER CLAIM AND"
Amend Bill, page 2, line 26, by striking out "APPLICATION"
and inserting
waiver request
Amend Bill, page 2, line 29, by striking out "PENALTY" and
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inserting
additional charges
Amend Bill, page 2, line 30, by inserting after "SECTION"
, which shall include a space for attestation by the taxpayer
Amend Bill, page 3, line 3, by striking out "A" and inserting
any claim existing or
Amend Bill, page 3, by inserting between lines 4 and 5
(4) A tax collector that accepts a waiver and payment in
good faith in accordance with this subsection shall not be
personally liable for any amount due or arising from the real
estate tax that is the subject in the waiver.
Amend Bill, page 3, line 5, by striking out "(4)" and
inserting
(5)
Amend Bill, page 3, by inserting between lines 11 and 12
The term "qualifying event" shall mean:
(i) For purposes of real property, the date of transfer of
ownership.
(ii) For purposes of manufactured or mobile homes, the date
of transfer of ownership or the date a lease agreement commences
for the original location or relocation of a mobile or
manufactured home on a parcel of land not owned by the owner of
the mobile or manufactured home. The term does not include the
renewal of a lease for the same location.
Amend Bill, page 3, line 14, by inserting after "26.1,"
the tax claim bureau or
Amend Bill, page 3, line 15, by striking out "SECTION 201.1
OF"
Amend Bill, page 3, lines 19 and 20, by striking out all of
said lines and inserting
secure collection of, or take any action at law or in equity
against, the person or property of the taxpayer for the real
estate tax or amounts, liens or claims derived from the real
estate tax.
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