Video & Transcript : 'Tax Court' :
Page 16 of 500
AZ
Transcript Highlights:
- Do people go to the court?
- And then the lawyer should reach out to the court, file a motion with the court, and ask for a status
- Valleywise would renew the court-ordered treatment after mental health court.
- If the application for continuing court-ordered treatment is denied, the court may order the release
- the appellate court.
Bills:
SB1095 , SB1127 , SB1170 , SB1208 , SB1211 , SB1237 , SB1239 , SB1240 , SB1243 , SB1244 , SB1259 , SB1283
Committee:
Senate Judiciary and Elections
Keywords:
gender transition, minors, irreversible surgery, health professionals, puberty-blocking drugs, medical procedures, prohibition, Arizona Revised Statutes, reporting abuse, child neglect, mandatory reporting, child safety, medical treatment, faith exemptions, penalties, narcotic drugs, fentanyl, sentencing, drug offenses, juvenile justice
TX
Transcript Highlights:
- The criminal penalty for certain violations of court orders or conditions of bond in cases involving
- a couple of weeks ago relates to the expunction of arrest records and files by a statutory county court
- Chairman, we heard House Bill 4476 by Representative McLaughlin on April 14th, which requires a juvenile court
- to transfer a juvenile to the appropriate district or criminal district court if the juvenile is charged
Bills:
HB867 , HB1347 , HB1801 , HB1820 , HB2197 , HB2617 , HB3110 , HB3166 , HB3330 , HB4237 , HB4342 , HB4629 , HB4933 , HJR148
Committee:
House Criminal Jurisprudence
Keywords:
criminal case dismissal, attorney discretion, law enforcement misconduct, judicial approval, evidence, judicial consent, transparency, healthcare, Medicare, insurance, elderly, retired, benefits, access, cost, criminal justice, case dismissal, prosecutorial discretion, law enforcement oversight, criminal procedure
TX
Transcript Highlights:
- Made if it's a court of record at the lower court.
- court.
- Appeal from the Justice Court or Municipal Court.
- court.
- Court at law? County courts at law. Okay. In those counties that have county courts at law.
Bills:
HB867 , HB1347 , HB1801 , HB1820 , HB2197 , HB2617 , HB3110 , HB3166 , HB3330 , HB4237 , HB4342 , HB4629 , HB4933 , HJR148
Committee:
House Criminal Jurisprudence
Keywords:
criminal case dismissal, attorney discretion, law enforcement misconduct, judicial approval, evidence, judicial consent, transparency, healthcare, Medicare, insurance, elderly, retired, benefits, access, cost, criminal justice, case dismissal, prosecutorial discretion, law enforcement oversight, criminal procedure
WA
Transcript Highlights:
- and retail sales tax or the services and other activities B&O tax classification.
- a sales-price-based tax to a volume-based tax.
- Tax.
- and use taxes.
- Eliminating per-cigar tax tax tax would force price increases small businesses like mine cannot absorb
Committee:
Senate Ways & Means
Keywords:
SB 6073, LEOFF, Law Enforcement Officers' and Fire Fighters' Retirement System, retirement system, pension, public safety retirement, wildland firefighter, aviation firefighter, wildland fire, forest firefighter, Department of Natural Resources, DNR, firefighter benefits, retirement benefits, service credit, disability retirement, survivor benefits, employer contributions, Washington RCW, public employees
TX
Transcript Highlights:
- To include Midland to receive a state sales tax and hotel occupancy tax incentive program.
- Severance taxes.
- I'm not a tax expert.
- dollar tax credit on your income taxes.
- , state hotel occupancy taxes, and state mixed beverage taxes for 30 years.
Bills:
HB249 , HB 1186 , HB2313 , HB2408 , HB2508 , HB2730 , HB2974 , HB3045 , HB3232 , HB3336 , HB3710 , HB4044 , HB4236 , HJR133 , HB249
Committee:
House Ways & Means
Keywords:
ad valorem taxes, property taxes, homestead exemption, disabled veterans, senior citizens, tax payments, installment payments, municipal tax revenue, hotel, convention center, tax code, economic development, local government, municipality, tax revenue, qualified projects, municipal taxation, hotel project, municipality funding, veteran
MN
Transcript Highlights:
- I'm calling this meeting of the Tax Committee to order for March 18th, 2026.
- </c><00:03:42.640><c> implications</c> there's a lot of tax implications there's a lot of tax implications
- The county will not be able to make up those gaps through property taxes.
- </c><00:59:52.160><c> While</c> those gaps through property taxes.
- While those gaps through property taxes.
Bills:
HF4343
Committee:
House Taxes
Keywords:
sales tax, use tax, advertising tax, taxable services, digital advertising, online marketing, marketing services, search engine marketing, lead generation, internet advertising, ad agency, media buying, campaign planning, Minnesota tax law, service tax, broadening tax base, web advertising, promotional services, 1183, house
DE
Transcript Highlights:
- reverse keyword requests and also prohibits Delaware courts from issuing or enforcing those orders.
- In those cases, a reverse keyword court order may be sought, but only under strict limitations.
- Defendants must submit evidence, and the courts will rule on it. It is a presumptive waiver.
- In addition, the proposal could place a new administrative burden on courts.
- Does that also include things like the port security fee that the towns with alderman's courts charge
Committee:
Senate Judiciary
Keywords:
HOPE Court, homeless court, housing instability, homelessness, poverty elimination, problem-solving court, community court, diversion program, criminal justice reform, reentry, warrants, fines and fees, low-level offenses, housing access, public safety, recidivism, Delaware Judiciary, DSHA, DHSS, DELJIS
Summary:
The Senate Judiciary Committee met and heard presentations on several bills. House Amendment 1 to Senate Substitute 1 for House Bill 145 would restrict government use of reverse keyword searches, generally prohibiting reverse keyword court orders and voluntary requests, with a narrow exception for Class A violent felony investigations and rules on notice, deletion, and inadmissibility of unlawfully obtained evidence. House Substitute 1 for House Bill 368, with House Amendment 1, would limit Delaware law enforcement and the Department of Correction’s participation in federal civil immigration enforcement, especially regarding civil immigration warrants and detainers, while preserving exceptions for serious offenses and valid judicial processes; the Department of Correction said it had no operational or fiscal impact and supported the exclusions, and an ACLU-affiliated witness testified in support. House Substitute 1 for House Bill 427 would allow certain 16- and 17-year-olds to participate in hunting and target practice without direct adult supervision if they have parental permission, hunter education, and a valid Delaware hunting license. House Bill 355, the “Speak Your Truth Act,” would expand anti-SLAPP-style protections for survivors of sexual assault, discrimination, and harassment by raising the burden in defamation suits and allowing attorney’s fees and damages; advocates from the National Women’s Defense League and the Speak Your Truth movement supported it. House Bill 134 would increase penalties for repeat animal cruelty offenders and lengthen animal ownership bans.
The committee also heard House Bill 133, as amended, which would create a hardship waiver process allowing courts to waive fines and fees for defendants who cannot afford them, while preserving restitution and exempting certain traffic-related penalties and victim compensation assessments. The administration said the bill is intended to address uncollectable debt and noted millions in outstanding fines and fees, while local government and police representatives raised concerns about lost revenue, administrative burden, and consistency; the Fines and Fees Justice Center supported the measure. Committee members asked about how the waiver funding would affect local governments, volunteer fire companies, and related fees, and the administration said the $5 million budgeted this year would cover the waiver costs and be treated as an annual expense going forward. No committee votes were taken during the excerpted discussion, but the chair indicated that bills ready for action would be circulated for signature or moved to the floor.
TX
Transcript Highlights:
- . courts, the Supreme Court of Texas and the Texas Court of Criminal Appeals.
- When the Court of Criminal Appeals and the Court of Supreme Court disagree.
- Today when you have specialty courts, probate courts, civil courts, you have a court that answers. or
- courts.
- . court and the Texas Supreme Court disagrees with the Court of Criminal Appeals constitutional interpretation
Bills:
HB 1181 , HB3704 , HB1363 , HB1610 , HB1615 , HB1620 , HB3223 , HB1317 , HB2884 , HB2176 , HB4027 , HB1664 , HB933 , HB2613 , HB3353 , HB2086 , HB4101 , HB3441 , HB4145 , HB3455
Committee:
House Judiciary & Civil Jurisprudence
Keywords:
judiciary, judges, justices, retired, legal assignments, judicial conduct, notary public, criminal offense, education requirements, official documents, record retention, implicit bias, bias training, judicial training, judge education, court personnel, continuing legal education, CLE, state bar, Texas Court of Criminal Appeals
TX
Transcript Highlights:
- The Supreme Court has recently spoken on this, and the Supreme Court was very clear.
- House Bill 1366 relates to justices and judges of state courts, judicial officers, and certain court
- In family court, this happens daily.
- I can tell you right now, 10 years into family court, I walk into court now, and it's no longer, 'Mr.
- Right now, courts like Judge Amado Abascal's 365th District Court in Maverick County are drowning in
Bills:
HB 1181 , HB3704 , HB1363 , HB1610 , HB1615 , HB1620 , HB3223 , HB1317 , HB2884 , HB2176 , HB4027 , HB1664 , HB933 , HB2613 , HB3353 , HB2086 , HB4101 , HB3441 , HB4145 , HB3455
Committee:
House Judiciary & Civil Jurisprudence
Keywords:
judiciary, judges, justices, retired, legal assignments, judicial conduct, notary public, criminal offense, education requirements, official documents, record retention, implicit bias, bias training, judicial training, judge education, court personnel, continuing legal education, CLE, state bar, Texas Court of Criminal Appeals
AL
Alabama 2025 Regular Session
Alabama House Ways and Means Education Committee Feb 19th, 2025
Ways and Means Education
Transcript Highlights:
- It's basically regarding the passage of recent exemptions with the use tax.
- We're putting together both the... ...sales tax and the use tax, kind of in the same categories.
- Members of the committee, HB 226 deals with the property tax exemption.
- exemption on the books now for 100% disabled persons for property... ...disabled persons for property taxes
- Well, isn't it, if you get a tax bill, is it to the owner that would be on the deed?
Committee:
House Ways and Means Education
Keywords:
sales tax, use tax, exemption, tax conformity, tangible personal property, Alabama Department of Revenue, retail tax, consumer use tax, nonresident, religious publications, church magazines, Bible class materials, Sunday school materials, tax administration, indirect tax, state revenue, HB226, homestead exemption, ad valorem tax, property tax
MN
Transcript Highlights:
- In turn, a couple of years later, they came to the tax court and said, 'Hey, our assessed value isn't
- </c><00:53:53.000><c> um</c> tax exempt when it comes to sales tax um tax exempt when it comes to sales
- We're talking about reducing a tax expenditure, or taking away a tax expenditure, or taking away a tax
- tax filers.
- </c><01:44:51.400><c> on</c> the child tax credit to raise taxes on the child tax credit to raise taxes
Committee:
House Taxes
Keywords:
property tax, exemption, leased land, public use, commercial property, HF632, Minnesota property tax, conservation easement, conservation restriction, assessed value, property valuation, tax assessment, real property, land conservation, farmland preservation, natural areas, riparian buffer, water quality, water quantity, county assessor
OK
Oklahoma 2026 Regular Session
Revenue and Taxation REVISED Feb 9th, 2026 at 01:30 pm
Revenue and Taxation
Transcript Highlights:
- Daniel Lafortune to serve as a board member of the Oklahoma Tax Commission.
- Affairs equipment and capital improvement program for future tax years.
- tax that they paid for.
- So, my understanding is that the tax credit is to go against the liability, the tax liability or exposure
- Who may not be getting taxed to the point.
Bills:
SB1280 , SB1392 , SB1393 , SB1395 , SB1400 , SB1405 , SB1832 , SB1839 , SB1989 , SB2001 , SB2143
Committee:
Senate Revenue and Taxation
Keywords:
excise tax, oil tax, natural gas tax, state revenue, Oklahoma Corporation Commission, income tax, tax credit, aerospace sector, employment, economic development, adaptive reuse, affordable housing, urban renewal, economic impact, program, housing, revitalization, urban development, income tax credit, manufacturing
OK
Transcript Highlights:
- tax that they paid.
- The other would be the affordable housing tax credit.
- The other would be the affordable housing tax credit.
- Because I personally don't want tax money being forgone for housing because I personally don't want tax
- So my understanding is the tax credit is to go against the tax liability exposure of the employee.
Bills:
SB1280 , SB1392 , SB1393 , SB1395 , SB1400 , SB1405 , SB1832 , SB1839 , SB1989 , SB2001 , SB2143
Committee:
Senate Revenue and Taxation
Keywords:
excise tax, oil tax, natural gas tax, state revenue, Oklahoma Corporation Commission, income tax, tax credit, aerospace sector, employment, economic development, adaptive reuse, affordable housing, urban renewal, economic impact, program, housing, revitalization, urban development, income tax credit, manufacturing
Summary:
The Senate Revenue and Taxation Committee took up a mix of tax policy, incentive, and administrative measures, beginning with an annual motion authorizing the chair to request OSBI background checks for any Horse Racing Commission nominees. The committee then passed Senate Bill 1839, as amended, to create a de minimis ad valorem tax exception for personal property valued at $5,000 or less per account. The committee also confirmed Daniel LaFortune to the Oklahoma Tax Commission by a 12-0 vote, with LaFortune emphasizing his IRS background and commitment to customer service and fairness.
Several other bills were approved, including Senate Bill 1280 to align the plugging fund sunset date in the tax code with another statute; Senate Bill 1832 to reauthorize income tax refund checkoffs for veterans programs; Senate Bill 2001 to freeze property taxes for three years for homeowners displaced by a turnpike or eminent domain, though members raised concerns about downsizing and future valuation; and Senate Bill 1405 to renew the wildlife diversity checkoff, with testimony clarifying it would fund non-game species rather than predator reintroduction. Senate Bill 1989 also passed, expanding the Oklahoma College Savings Plan to accept digital payment platforms such as Venmo and PayPal, with members discussing how deposits would be tracked.
The committee then considered Senate Bill 2143, which would allow counties to use aerial or satellite imagery and fixed-wing aircraft for property assessment while excluding drones; supporters cited efficiency, safety, and accuracy, while opponents raised privacy, foreign-company, and taxpayer-frustration concerns. The bill passed 7-4. Senate Bill 1393, a housing redevelopment tax credit for vacant and abandoned properties, passed 8-3 after discussion about affordable housing requirements and project ranking. The committee also approved three Incentive Evaluation Commission recommendations: Senate Bill 1392 to increase the aerospace engineer employee tax credit, Senate Bill 1395 to limit carryforward of the new jobs tax credit to seven years, and Senate Bill 1400 to consolidate aircraft-related sales tax exemptions. The meeting adjourned after the chairman noted more bills would be heard at a later meeting.
TX
Texas 89th Regular
S/C on Family & Fiduciary Relationships May 12th, 2025
S/C on Family & Fiduciary Relationships
Keywords:
guardianship, guardian ad litem, incapacitated person, proposed ward, ward, probate, Estates Code, Texas probate, elder abuse, adult protective services, capacity restoration, guardian removal, annual account, annual report, estate guardian, person guardian, civil immunity, court-appointed representative, judiciary, civil jurisprudence
Summary:
At 10:00 p.m. on Monday, May 12, the chair called the meeting to order and asked the clerk to call the roll. Members present included Hayes; Dutton, Landgraf, Gonzalez, and LaHood were not present.
Because there was not a quorum, no business could be conducted. The chair announced that the meeting would adjourn, and the meeting ended immediately.
AZ
Transcript Highlights:
- And the law kind of makes the... ...court orders that sale, and the law kind of makes the tax lien investor
- base for tax purposes.
- I love tax cuts.
- of the flat tax.
- tax authority.
Committee:
House Ways & Means
Keywords:
judicial foreclosure, tax lien, redemption rights, excess proceeds, property auction, income tax, federal tax conformity, revenue analysis, legislative session, tax reporting, municipal fees, county fees, utility rates, moratorium, tax classification, local government, inflation, economic stability, tax increases, cost-of-living protection
OK
Transcript Highlights:
- Senator Corm, the Revenue Tax and Taxation Committee will come to order. Mr.
- and accessing the tax credit.
- And just like when we first passed the tax credit program, it took us a year to sit down with the tax
- There has been no court case.
- Currently, Oklahoma tax law allows favorable tax treatment for traditional health insurance but doesn't
Bills:
SB683 , SB1579 , SB1389 , SB1387 , SB1390 , SB1391 , SB2063 , SB1829 , SB2060 , SB1842 , SB1398 , SB1212 , SB2158 , SB102
Committee:
Senate Revenue and Taxation
Keywords:
education, tax credit, student support, private school, Oklahoma Parental Choice Tax Credit, financial assistance, homeschooling, qualified expenses, property tax, valuation increase, taxpayer rights, homestead, protest process, school choice, tuition assistance, income limits, parental choice, accreditation, sales tax, motor vehicles
LA
Transcript Highlights:
- We reduced personal income tax. We reduced corporate income tax. We eliminated the franchise tax.
- We do consider both tax rates and tax structure.
- tax, the corporate income tax, sales taxes, property taxes, and unemployment insurance taxes.
- tax system.
- Some states have no state sales tax, no sales tax altogether.
Bills:
HB214 , HB217 , HB253 , HB411 , HB440 , HB514 , HB515 , HB543 , HB614 , HB620 , HB658 , HB812 , HB898 , HB961
Committee:
House Ways & Means
Keywords:
property tax, blighted properties, urban rehabilitation, tax exemption, local government, financial incentives, blighted property, derelict property, property tax exemption, local redevelopment plans, rehabilitation standards, ad valorem tax, community development, income tax, tax repeal, individuals, estates, trusts, tax reduction, state revenue
AL
Transcript Highlights:
- When litigation has come up, if there’s been any question, the courts have said that so long as you meet
- When litigation has come up, if there’s been any question, the courts have said that so long as you meet
- to provide more certainty and clarity where it is being offered than just continually allowing the courts
- to provide more certainty and clarity where it is being offered than just continually allowing the courts
- We are adjourned. just continually allowing the courts to just continually allowing the courts to decide
Committee:
House Insurance
Keywords:
HB300, Choctaw County, probate court, probate judge, recording fee, filing fee, deed tax, mortgage tax, deeds, mortgages, property records, recordation, county local act, local legislation, technology upgrades, digitalization of records, recordkeeping, county treasury, special fund, court administration
TX
Texas 89th Regular
S/C on County & Regional Government Apr 21st, 2025 at 01:04 pm
S/C on County & Regional Government
Transcript Highlights:
- Article 1517 specified that to levy a county tax, all five members of the commissioner's court must be
- In both cases, the court stated the law to levy a tax was that a commissioner's court, quote, can levy
- no county tax except at a regular term of the court when all the members of the court are present, end
- But the idea is to keep the other members of court from raising a tax, since members of court are the
- The commissioners court is the body that is charged with establishing the budget and the tax rate and
Bills:
HB240 , HB2097 , HB2731 , HB3087 , HB3234 , HB3319 , HB3394 , HB3687 , HB4105 , HB4205 , HB4350 , HB4462 , HB4642 , HB4801 , HB5403 , HB240
Committee:
House S/C on County & Regional Government
Keywords:
quorum, tax levy, county governance, local government, population regulations, quorum requirement, Texas counties, population threshold, deputy sheriff, civil service, law enforcement, appeals process, sheriff's department, HB 2731, roadside vendors, solicitors, county regulation, border counties, Mexico border, Transportation Code
Summary:
The subcommittee on county and regional government heard a long agenda of county-related bills, with most measures left pending after testimony. HB 2097, by Rep. Martinez, would let counties that opt in use an independent hearing examiner instead of a civil service commission for certain deputy sheriff discipline appeals; the bill drew support from CLEET’s Robert Leonard, who said it would be fairer and faster, and it was left pending. HB 4642, by Rep. Gonzalez, would require counties that contract with out-of-state jail facilities to include Texas jail-standard protections and oversight; Gonzalez, detainee Jess Hampton, his wife, Texas Jail Project’s Krish Kundu, and TCJS director Brandon Wood all discussed deaths and poor conditions in Louisiana facilities, staffing shortages, and the need for guardrails and data collection. The bill was left pending.
The committee also heard HB 4350, by Rep. Capriglione, allowing peace officers to request redaction of personal information from online real property records. Supporters said officers face targeted threats and should have protections similar to judges; a title industry witness warned about preserving the integrity of land records. The bill was left pending. HB 3687, by Rep. Harless, would require county fire marshals in counties over 100,000 to meet training and certification standards within set timeframes; Harris County Fire Marshal Laurie Christensen supported professionalization, and the bill was left pending. HB 4105 would let very large counties give a local-bid preference for construction and infrastructure contracts, and HB 4205 would require pay parity for similar law enforcement ranks within large counties; both were supported by Harris County officials and constables and left pending.
Later, the committee heard HB 5403, which would repeal a special rule limiting Dallas and Tarrant county sheriffs’ control over commissary funds; the author said it would remove an outdated population bracket, and the bill was left pending. HB 4462 would require large counties to allow elected officials named in civil suits to seek outside counsel and have a role in settlement decisions; supporters argued county attorneys and commissioners court can have conflicts of interest, while questions focused on who qualifies and whether the bill could complicate settlements. The bill was left pending. Finally, HB 240, by Rep. Swanson, would restore a five-member quorum requirement for Harris County tax levies, effectively preventing tax action without all commissioners present and defaulting to the no-new-revenue rate if quorum is not met; urban counties opposed it as a potential budget obstruction, while supporters said it protects taxpayers and representation. That bill was also left pending. The transcript ends as the committee begins HB 3319, which would create a civil service system for constable department employees in large counties, but the discussion is cut off before testimony or action.
AZ
Transcript Highlights:
- Court concluded the tax was unconstitutional.
- Because at this point, the tax was declared illegal by the Supreme Court, and there's nothing we can
- The Supreme Court ruled it illegal, and it should go back to those who paid the illegal tax, is my perspective
- Someone sued and got the Supreme Court to rule the tax unconstitutional. And that's a done deal.
- It was a county tax, and we paid a significant amount of money before the Supreme Court said, oh, it's
Committee:
House Ways & Means
Keywords:
public safety, retirement system, investments, trust fund, board of trustees, financial report, income tax rebate, Pinal County, taxpayer eligibility, state revenue, financial assistance, transaction privilege tax, business location, tangible personal property, shared vehicle, sourcing, income tax, veterans, donations, tax refunds