SB 300
Modifies provisions relating to the refund of protested taxes
LR Number:
Last Action:
5/17/2019 - Informal Calendar S Bills for Perfection--SB 300-Eigel
Journal Page:
Calendar Position:
Effective Date:
August 28, 2019

Current Bill Summary

SB 300 - Current law allows taxpayers to receive interest on property taxes paid under protest and that have been distributed by the collector to appropriate taxing authorities at a rate equivalent to the rate of interest such taxes would have earned if held by the collector. This act entitles such a taxpayer to receive interest at the same rate as provided under current law for various Department of Revenue purposes, including interest earned on income tax refunds.

Taxpayers may seek an order enforcing the provisions of this act against a collector and any taxing jurisdictions which received the protested funds.

This act is substantially similar to HCS/HB 704 (2019) and to a provision contained in HCS/SB 87 (2019).



No Amendments Found.