Bill Title: As enacted, specifies that delinquent taxes on property that was damaged as a result of a coal ash spill occurring in this state between December 1, 2008, and January 1, 2009, will not be subject to the penalty and interest provisions described above and would only accrue interest from the delinquency date of the respective tax year at the composite prime rate published by the federal reserve board as of the delinquency date, minus two points. - Amends TCA Title 67, Chapter 5.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2013-05-22 - Pub. Ch. 370 [SB1346 Detail]

Text: Latest bill text (Draft #1) [PDF]

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