In collection of delinquent taxes, repealing provisions relating to notice and further providing for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.
Impact
If enacted, HB2479 would significantly alter current state laws concerning tax collection practices. The repeal of provisions related to notices and collection costs could lead to various outcomes, including reduced administrative burdens on local governments and a potential increase in collected revenues. However, the bill may also prompt concerns about the fairness and transparency of the tax collection process, especially for taxpayers who may not be adequately notified about their tax obligations.
Summary
House Bill 2479 focuses on the collection of delinquent taxes by repealing specific provisions related to notice and the costs associated with the collection of various local taxes. This bill aims to simplify the process for collecting delinquent taxes, particularly concerning per capita, occupation, and local services taxes. By removing certain procedural requirements, HB2479 seeks to enhance efficiency in tax collection for municipalities, potentially leading to improved fiscal health for local governments.
Sentiment
The sentiment surrounding HB2479 appears to be mixed among stakeholders. Supporters argue that the bill will streamline the tax collection process and reduce bureaucratic inefficiencies, making it easier for local governments to manage outstanding taxes. Conversely, opponents express apprehension that simplifying collection without adequate notification could lead to unfair practices or additional burdens on taxpayers, particularly those least able to pay. This divergence reflects broader concerns about the balance between efficient governance and taxpayer rights.
Contention
Notable points of contention regarding HB2479 include the implications of repealing notice provisions. Critics argue that erasing these requirements may undermine taxpayer protections, including the right to be informed about outstanding taxes and associated penalties. The debate over the bill thus revolves around the need for efficiency in tax collection versus the necessity of maintaining transparency and communication with the public about their tax obligations. This conflict highlights the ongoing struggle between governmental efficiency and the preservation of individual rights in fiscal matters.
In collection of delinquent taxes, further providing for notice and for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.
Further providing for notices of taxes; providing for removal of deceased spouse; further providing for installment payment of taxes; and providing for imposition of fees for collection of delinquent per capita, poll and occupation taxes.
Providing for optional property tax elimination; and, in collection of delinquent taxes, further providing for definitions and providing for primary residence.