PROP TAX-CERTIFICATE OF ERROR

Session: 103rd General Assembly
Year: 2023
Bill #: HB4125
Category: Revenue
Position: Under Review
Mandate?
Revenue Loss?
Authority Preemption?

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Amends the Property Tax Code. Provides that the statute of limitations for the execution of a certificate of error does not apply to a certificate of error correcting an assessment to $1 when the property is used as a common area by a subdivision, association, or planned development. Makes additional technical changes.



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