Reference is to Printer's Date 3/24/15--S.
Amend the bill, as and if amended, by adding appropriately numbered SECTIONS to read:
/ SECTION _. A. Article 3, Chapter 43, Title 12 of the 1976 Code is amended by adding:
"Section 12-43-235.
(A) Notwithstanding any other
provision of law, if agricultural real property being assessed
pursuant to Section 12-43-220(d), is transferred to another
person, and the new owner certifies that the use of the property
will not change, then the certification is considered to be an
application for the assessment pursuant to Section 12-43-220(d),
and the property must continue to be assessed pursuant to
Section 12-43-220(d), unless the property does not otherwise
qualify.
(B) The assessor of
each county shall develop a form by which a person may make a
certification pursuant to subsection (A).
(C)(1) If agricultural
real property is sold or is conveyed in a manner in which an
attorney is required by law to close the transaction, the
closing attorney must provide the new owner with the
certification form developed pursuant to subsection (B), and the
new owner must sign an acknowledgement declaring receipt of the
certification form.
(2)
If agricultural real property is transferred by a deed of
distribution or through any other method of probate, before
closing the estate, the probate court must provide the new
personal representative with the certification form developed
pursuant to subsection (B), and the new personal representative
must sign an acknowledgement declaring receipt of the
certification form.
(D) If the assessor
does not receive a signed certification form from the new owner
within sixty days of the transfer, the assessor must notify the
new owner of the impending change in assessment ratio unless the
new owner makes the certification pursuant to subsection (A), or
otherwise applies to be assessed pursuant to Section
12-43-220(d). This notification must include the certification
form and information regarding the manner in which a person may
apply to be assessed pursuant to Section 12-43-220(d). If the
assessor does not receive a response from the new owner within
thirty days of initially notifying the new owner, the assessor
must notify the new owner again in the same manner."
B. This section takes effect upon approval by the Governor and applies to property tax years beginning after 2015.
SECTION _. A. Section 12-54-122(G) of the 1976 Code is amended by adding an appropriately numbered item at the end to read:
"( ) Instead of the filing of the tax lien notice pursuant to item (1), the department may implement a system of filing and indexing liens which must be accessible to the public over the Internet or through other means as the department considers appropriate. The liens filed pursuant to this item are effective statewide from the date and time they are recorded and encumber all the taxpayer's property and rights to property as provided in Section 12-54-120, regardless of the property's location. Liens filed under item (1) continue to be effective from the date and time they were recorded. Nothing in this item may be construed so as to extend the effectiveness of the lien beyond ten years from the date of filing, as provided in Section 12-54-120."
B. This section takes effect July 1, 2016. /
Renumber sections to conform.
Amend title to conform.