SB1559: Relating to the taxation of floating homes; and prescribing an effective date.

Legislative Summary

Provides that personal property tax returns not required for floating homes unless new property or new improvements have been added to property tax account since preceding assessment year. Provides that personal property tax returns not required for floating homes unless new property or new improvements have been added to property tax account since preceding assessment year. Takes effect on 91st day following adjournment sine die.