S561 - Violate Tax Law/Venue/Property Tax. (SL 2018-98)

Session Year 2018

Overview: S.L. 2018-98 does the following:

  • Exempts from property tax leasehold interests in exempt property. This change is effective for taxes imposed for taxable years beginning on or after July 1, 2019.
  • Changes the venue for the prosecution of criminal tax violations from Raleigh to the county where the charged offense occurs. This change becomes effective December 1, 2018, and applies to offenses committed on or after that date.

Additional Information: