View Amendment Current Amendment: 1 to Bill 4243

The Committee on Ways and Means proposes the following Amendment No. to H. 4243 (COUNCIL\DG\4243C001.NBD.DG22):

Reference is to the bill as introduced.

Amend the bill, as and if amended, by striking all after the enacting words and inserting:

/ SECTION1. Section 12-39-250(B) of the 1976 Code is amended to read:

"(B) Notwithstanding any other provision of law, the county tax assessor or the County Board of Assessment Appeals, upon application of the taxpayer, must order the County Auditor to make appropriate adjustments in the valuation and assessment of any real property and improvements which have sustained damage as a result of fire, flooding, hurricane, or wind event provided that the application for correction of the assessment is made prior to payment of the tax."

SECTION2. This act takes effect upon approval by the Governor and first applies to property tax years beginning after 2021. /