Environmental releases;
impact analysis
Proposed strike everything amendment (dated
03/02/01 at 1:00 PM)
HB 2432 would allow a county board of supervisors the authority to reduce the lien for delinquent taxes, interest and penalties in an amount not to exceed the actual costs of remediation for contaminated property. Only those expenses that are reasonable and necessary may be considered.
· Delinquent taxes, interest, costs and penalties may be reduced in an amount not to exceed the actual expenses to mitigate conditions at the property for:
· Removal actions as defined in CERCLA.
· Preparation and implementation of a remedial investigation and feasibility study under the WQARF program
· The preparation and implementation of remedial action plans under the WQARF program.
· The preparation and implementation of a corrective action plan under the UST program.
· The preparation and implementation of a work plan approved under the DEQ voluntary remediation program.
· For property acquired after December 31, 2001, the expenses must have been incurred within five years after acquiring title to the property. For property acquired on or before December 31, 2001, the expenses must be incurred before December 31, 2006.
· A person seeking a reduction of taxes, interest, costs and penalties must submit an affidavit stating:
· The expenses were reasonable and necessary.
· They are not a responsible party under WQARF or a relative of a responsible party.
· The county treasurer shall apply the reduction pro rata among the jurisdictions imposing the taxes on property and shall note the reduction in the delinquent tax record.
· The personal liability of a property owner for acts or omissions that caused or contributed to the contamination is not affected by this section.
· The effective date for the legislation is from and after December 31, 2001.
HB 2432 was amended in the Environment
Committee as follows:
The county board of supervisors may reduce the lien for delinquent taxes, interest, costs and penalties; DEQ would not be the entity to determine if the expenses were reasonable and necessary.
HB 2432 was amended in Committee of the
Whole as follows:
A technical change clarifying the definition of relative was in the newly added language rather than in WQARF.
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44th Legislature
Second Regular Session 2 May
10, 2001
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