View Amendment Current Amendment: 2 to Bill 233

Rep. G.M. SMITH proposes the following Amendment No. to S. 233 (COUNCIL\DG\233C008.NBD.DG22):

Reference is to Printer's Date 4/28/22-H.

Amend the bill, as and if amended, by adding an appropriately numbered SECTION to read:

/ SECTION___ .The General Assembly finds:

(1) the rural telephone exemption found in Section 12-37-220(B)(10) of the 1976 Code provides an exemption from property taxation for property "used in providing rural telephone service. . .;"

(2) the General Assembly intends to clarify existing law by amending Section 12-37-220(B)(10) in this legislation to provide that the exemption for property "used in providing telephone service" applies to all property used for such purposes, regardless of technology or whether it also may be used for other purposes;

(3) there are various other existing exemptions in the 1976 Code where the General Assembly qualifies the term "use" or "used" by including "exclusively," "primarily," "solely," or "substantially," or where the General Assembly limits the exemption for "dual purpose" property by requiring an allocation; and

(4) the exemption found in Section 12-37-220(B)(10) has never been and is not qualified or limited in any manner./