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Bill > HB386


MT HB386

MT HB386
Revising the procedure for cancelling delinquent taxes on commercial property


summary

Introduced
02/04/2019
In Committee
02/21/2019
Crossed Over
02/20/2019
Passed
03/25/2019
Dead
Signed/Enacted/Adopted
04/18/2019

Introduced Session

2019 Regular Session

Bill Summary

Revising the procedure for cancelling delinquent taxes on commercial property

AI Summary

This bill revises the procedure for cancelling delinquent taxes on commercial property. Specifically, it allows the governing body of a county or consolidated local government unit to suspend the collection of delinquent property taxes on commercial property to facilitate the purchase and continued operation of a business utilizing the commercial property, if the property has not been used in a business for 6 months prior. The governing body can also grant a subordination of the suspended tax lien to the purchaser's financing, and upon the request of the purchaser, can cancel the collection of the suspended delinquent property taxes after holding a public hearing and determining that it is in the best interest of the public.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Chapter Number Assigned (on 04/19/2019)

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