Bill Title: Assessment of heavy equipment offered for rent. Provides that motorized heavy equipment vehicles that are leased, or held for lease, by the owner and are otherwise subject to the personal property tax shall be assessed for property tax purposes at the place of the owner's business location at which the motorized heavy equipment vehicle was leased, or is held for lease, as recorded on the owner's books and records on the assessment date. Provides that the owner is not required to file a personal property tax return for a motorized heavy equipment vehicle in a township or county other than

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-01-09 - First reading: referred to Committee on Tax and Fiscal Policy [SB0308 Detail]

Text: Latest bill text (Introduced) [PDF]

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