6286-S AMS RANK BOWN 005

SSB 6286 - S AMD 432

By Senators Ranker, Rivers

ADOPTED 02/17/2014

    On page 5, line 3, after "subsection.", delete everything from "land" through "resale." on line 5, and insert the following: "As used  under this subsection (h) "commercial horticultural purposes" does not include the storage, care, or selling of plants purchased from other growers for resale. "Farm and agricultural land" does not include land used primarily to grow plants in containers if more than twenty percent of the land is covered by a permanent impervious surface such as asphalt or concrete.

EFFECT: Limits the tax treatment on commercial horticultural lands if more than twenty percent of the land is covered by a permanent impervious surface.

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