S.B. 84
         TRUTH IN TAXATION - JUDGMENT LEVY

Senate Floor Amendments

Amendment 2 January 20, 2000 11:40 AM



Senator John L. Valentine proposes the following amendments:

1.    Page 13, Line 399:    After Line 399 insert:
        "(3) Unless other wise agreed to by a taxing entity and a taxpayer, all refunds and interest ordered under this section shall be paid by taxing entities to taxpayers:
        (a) within 60 days of the date the refund is ordered; or
        (b) if a judgment levy is imposed by the taxing entity relating to the refund, no later than December 31 of the year in which the judgment levy is imposed.
"

2.    Page 15, Line 443:    After Line 443 insert:
        "(6) Unless other wise agreed to by a taxing entity and a taxpayer, all refunds and interest ordered under this section shall be paid by taxing entities to taxpayers:
        (a) within 60 days of the date the refund is ordered; or
        (b) if a judgment levy is imposed by the taxing entity relating to the refund, no later than December 31 of the year in which the judgment levy is imposed.
"