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HB338/LM (BR1475) - F. Steele, S. Miles

     AN ACT relating to the property tax on unmined coal.
     Amend KRS 132.820 to exempt unmined coal reserves from state and local property taxation if, on January 1 of any tax year, the owner or lessee of the reserve does not hold a valid permit from both the state and federal governments to mine coal from the reserve, and does not anticipate that coal will be mined from the reserve at any point during the tax year; amend KRS 131.190 to conform; make technical corrections; EFFECTIVE for property assessed on and after January 1, 2015.


     HFA1( T. Couch ) - Expand the property tax exemption established by the Act to apply to unmined coal reserves if the owner or lessee of the reserve is in bankruptcy on January 1 of the given tax year.

     Feb 06, 2015 - introduced in House
     Feb 09, 2015 - to Appropriations & Revenue (H)
     Mar 02, 2015 - floor amendment (1) filed