PROP TX-ATTACHED PROPERTY

Session: 103rd General Assembly
Year: 2023
Bill #: SB0142
Category: Revenue
Position: No position
Mandate?
Revenue Loss? Yes
Authority Preemption?

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Amends the Property Tax Code. Provides that buildings, structures, and improvements that are not permanently attached to the land are not considered property for the purposes of the Code. Effective immediately.



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