SB 246 Tangible personal property tax in Alleghany County.
Malfourd W. Trumbo | all patrons    ...    notes
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Summary as passed: (all summaries)
Tangible personal property tax in Alleghany County. Authorizes Alleghany County to retain one-half of the tangible personal property taxes collected, or due and owing, from residents of the Town of Clifton Forge for tax year 2001. The remaining one-half shall be exonerated. If the taxpayer has already paid more than one-half of such taxes, any overpayment shall be refunded and shall include interest as provided under applicable law. Alleghany County levied its 2001 tangible personal property tax on residents of the Town of Clifton Forge, but on January 1, 2001, such persons were still residents of the independent City of Clifton Forge. The City reverted to Town status effective July 1, 2001. Because the tangible personal property tax levied by Alleghany County on Clifton Forge residents was for the entire 2001 tax year, the bill prorates the tax levied and requires an exoneration for that portion of the tax attributable to the period from January 1, 2001, through June 30, 2001. The County may retain that portion of the tax prorated for the period from July 1, 2001, through December 31, 2001. The bill contains an emergency clause.

Full text:
01/09/02  Senate: Pres. & ord. printed w/emg. clause pref.01/08/02 023104548  pdf | impact statement
01/30/02  Senate: Committee substitute printed 023139548-S1  pdf | impact statement
02/22/02  Senate: Bill text as passed Senate and House (SB246ER)  pdf | impact statement
03/06/02  Governor: Acts of Assembly Chapter text (CHAP0078)  pdf

Status:
01/09/02  Senate: Pres. & ord. printed w/emg. clause pref.01/08/02 023104548
01/09/02  Senate: Referred to Committee on Finance
01/30/02  Senate: Reported from Finance with substitute (16-Y 0-N)
01/30/02  Senate: Committee substitute printed 023139548-S1
01/31/02  Senate: Constitutional reading dispensed (39-Y 0-N)
01/31/02  Senate: VOTE: CONST. RDG. DISPENSED R (39-Y 0-N)
02/01/02  Senate: Read second time
02/01/02  Senate: Reading of substitute waived
02/01/02  Senate: Committee substitute agreed to 023139548-S1
02/01/02  Senate: Emergency clause added
02/01/02  Senate: Engrossed by Senate - committee substitute 023139548-S1
02/04/02  Senate: Read third time and passed Senate (40-Y 0-N)
02/04/02  Senate: VOTE: PASSAGE R (40-Y 0-N)
02/04/02  Senate: Communicated to House
02/05/02  House: Placed on Calendar
02/05/02  House: Read first time
02/05/02  House: Referred to Committee on Finance
02/18/02  House: Reported from Finance (22-Y 0-N)
02/19/02  House: Read second time
02/20/02  House: Read third time
02/20/02  House: Passed House (99-Y 0-N)
02/20/02  House: VOTE: PASSAGE EMERGENCY (99-Y 0-N)
02/22/02  Senate: Bill text as passed Senate and House (SB246ER)
03/01/02  Senate: Enrolled
03/01/02  House: Signed by Speaker
03/01/02  Senate: Signed by President
03/04/02  Governor: Approved by Governor-Chapter 78 (effective 3/4/02)
03/06/02  Governor: Acts of Assembly Chapter text (CHAP0078)