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S.B. 438
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VETOES
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(4) [1 year from the date of finality of the erroneous assessment of
personal property for which a claim is submitted under § 14-906(b)(1)(i) of this
subtitle; or
(5) ] 1 year from the date that the tax rate is fixed for the taxable year
following an advance payment of property tax on personal property for which a claim
is submitted under [§ 14-906(b)(1)(ii)] § 14-906(B) of this subtitle.
14-919.
NOTWITHSTANDING ANY OTHER PROVISION OF THIS TITLE. A MUNICIPAL
CORPORATION MAY PAY A CLAIM FOR A REFUND OF PERSONAL PROPERTY TAX
WITHOUT INTEREST WITHIN 3 YEARS AFTER THE REFUND CLAIM IS APPROVED IF
THE DEPARTMENT DETERMINES THAT THE REFUND IS A RESULT OF A FAILURE TO
FILE A REPORT WHEN DUE OR OTHER TAXPAYER ERROR
SECTION 2. AND BE IT FURTHER ENACTED, That notwithstanding §
ll-103(a) of the Tax — Property Article as enacted under Section 1 of this Act, a
person may file an amended personal property report that was originally due on April
15, 1999 on or before April 15, 2003.
SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 2002.
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May 16, 2002
The Honorable Thomas V. Mike Miller, Jr.
President of the Senate
State House
Annapolis MD 21401
Dear Mr. President:
In accordance with Article II, Section 17 of the Maryland Constitution, I have today
vetoed Senate Bill 438 - Frederick County - Property Tax Credits - Agricultural
Preservation Land and Farm Buildings.
This bill authorizes Frederick County to grant a property tax credit against the
county real property tax on certain "agricultural preservation land* and against the
property tax on buildings that are located on qualified agricultural land and used in
connection with an agricultural activity.
House Bill 337, which was passed by the General Assembly and signed by me,
accomplishes the same purpose. Therefore, it is not necessary for me to sign Senate
Bill 438.
Sincerely,
Parris N. Glendening
Governor
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- 4592 -
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