Relating to the deadline for filing an application for certain ad valorem tax exemptions or allocations and the calculation of the penalty for filing a late application for such an exemption or allocation.
Ad valorem tax; add categories for energy projects and extend deadline for certain exemptions, extend deadlines and revise fee-in-lieu minimum for certain projects.
Requires applications for property tax exemptions by nonprofit organizations be filed at the time of purchase of a property; provides that the attorney or agent responsible for filing such application shall be fined twenty-five percent of the property's assessed taxes if such application is not timely filed.
Relating to late applications for the appraisal of land for ad valorem tax purposes as qualified timber land following the death of the owner of the land.
Relating to late applications for the appraisal of land for ad valorem tax purposes as qualified timber land following the death of the owner of the land.