House Bill 380

Chair's Name: Larry O�Neal

Committee: Ways & Means

House Sponsor: Calvin Hill

HB 380 requires the tax collector/commissioner to mail tax bills or subsequent delinquent notices to any new owner that appears at the time in the records of the county board of accessors. Currently, the tax commissioner is only required to do this if �technologically feasible�.

This bill received a Do Pass recommendation from the Ways & Means Committee and comes to the House Floor under the Structured Rule. 

Chairman O�Neal�s opinion of this legislation:

WHAT PROBLEM/OPPORTUNITY DOES THIS LEGISLATION ADDRESS?

This bill addresses the problem of tax commissioners sending notices of delinquent taxes to new owners in the records of the county board of tax assessors, only when it is �technologically feasible�.  There have been many instances of commissioners claiming it was not technologically feasible to notify the new owner in a timely manner, therefore being able to charge interest and late fees, when in fact it was feasible to do so.  This bill removes this �if technologically feasible� language so that the tax commissioner must send these notices to new owners.

WHAT IS THE DRIVING FORCE BEHIND THIS LEGISLATION?

Abuse due to the ambiguity of the statutory language.

THIS LEGISLATION:

• Reduces the Tax Burden on our Citizens:

This affords citizens a reasonable notice of taxes due in order to save accrual of penalties.