S7046 · Taxation

Taxation; Prohibiting counties, municipalities, and special districts, respectively, from levying certain special assessments against more than a specified square footage amount per recreational vehicle parking space or campsite; prohibiting a taxpayer from being assessed certain penalties or interest under certain circumstances; revising a specified finding that a taxing authority must make in order to elect not to exempt certain property from certain ad valorem taxation; providing that the provision of electricity to a consumer at an electric vehicle charging station shall be considered the retail sale of electricity, etc.