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ID H0113
Bill
AI Summary
House Bill 113 Summary
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Removes county board of equalization approval requirements for property tax reduction claims, allowing county assessors to approve, modify, or disapprove claims independently with written notification to claimants by May 1
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Changes the property tax reduction roll certification deadline from the fourth Monday of June to June 1, and requires the roll to be accompanied by copies of approved claim forms
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Extends the timeframe for claimants to protest state tax commission disapproval from 14 days to 28 days, and extends the commission's deadline to provide written notice of disapproval from the fourth Monday of October to the second Monday of October
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Removes references to county board of equalization approval for tax payment deferral elections in sections 63-715 and 63-716, streamlining the approval process to require only state tax commission approval
Legislative Description
Amends existing law relating to property tax to delete provisions relating to procedures associated with county assessors' approval, modification or disapproval of certain claims for property tax reduction and procedures relating to action by the County Board of Equalization associated with such claims; to revise provisions relating to the time in which the property tax reduction roll shall be certified to the county auditor and to the State Tax Commission; to revise the time in which claimants shall have to make written protest to the tax commission relating to the commission's intent to disapprove all or a portion of a claim; and to revise the time in which the tax commission shall have to provide written notice of disapproval to a claimant or a person or entity acting on behalf of the claimant.
PROPERTY TAX
Last Action
Governor signed Session Law Chapter 85 Effective: 07/01/11
3/16/2011