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AR HB1698

Bill

Official Source

Status

Failed

4/22/2015

Primary Sponsor

Charlotte Douglas

Click for details

Origin

House of Representatives

90th General Assembly (2015 Regular)

AI Summary

  • Replaces criminal penalties (fine of $10-$25) with civil tax assessments for refusing to provide property information to county assessors
  • Allows county assessors to levy back ad valorem taxes for each year a person failed to provide required property information, capped at three (3) years of taxes
  • Imposes an additional 10% penalty on assessed ad valorem taxes, collected by county collector and appropriated to the county assessor's office
  • Requires county assessor to notify property owners by first class mail of the total valuation and penalty amount, with right to appeal to county equalization board by third Monday in August
  • Effective for assessment years beginning January 1, 2015

Legislative Description

To Amend The Penalty For Not Providing A Name And Description Of Personal And Real Property.

Last Action

Died in Senate at Sine Die adjournment.

4/22/2015

Committee Referrals

Revenue & Taxation3/25/2015
City, County and Local Affairs3/5/2015

Full Bill Text

No bill text available