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SB 315 - This act requires the director of the Department of Revenue to provide a list of every taxpayer with a residence address located in an assessor's county to such assessor by January first of each year. Under current law, a taxpayer must annually file a list of all tangible personal property owned or controlled by such taxpayer with the taxpayer's county assessor. This act specifically requires every taxpayer to include, in such list, all tangible personal property situated in any county other than the county in which the taxpayer resides. JASON ZAMKUS
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