SCS/HCS/HB's 112 & 285 - This act classifies sawmills and planing mills, as defined in the United States Department of Labor's Standard Industrial Classification Manual, as agricultural and horticultural property instead of commercial property for property taxation purposes. Land and associated residential related structures which are a part of a residential subdivision, condominium, time-share development, or similar residential common ownership community will be classified as residential property for property tax purposes. For purposes of transient housing classified as residential property, such housing will now include all sleeping rooms and units within a structure which are continuously available for rent. This act is similar to the Senate Substitute for Senate Bill 55 (2011). JASON ZAMKUS
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