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ID H0358
Bill
Status
3/6/2012
Primary Sponsor
Revenue and Taxation Committee
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AI Summary
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Changes deadline for county assessor auditor delivery of property values from the first Monday to the third Monday in July for cemetery districts, hospital districts, and highway districts.
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Revises Section 63-810 to require public hearings for levy corrections discovered after the fourth Monday of November or after tax notices have been mailed, with notice published once weekly for two weeks preceding the hearing.
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Requires county auditor to notify the state tax commission, state board of education, and state department of education of total taxable valuation by the fourth Monday of March for school districts and other taxing authorities.
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Allows county commissioners to correct erroneous levies made prior to January 30 of the succeeding year, with taxpayer credits for previously paid taxes and a deadline of June 20 for paying additional taxes owed.
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Declares an emergency and provides retroactive application to January 1, 2012.
Legislative Description
Amends existing law to revise property tax law to authorize the county auditor to notify various political subdivisions and to provide valuation statements the third Monday of July.
PROPERTY TAX
Last Action
Governor signed Session Law Chapter 38 Effective: 01/01/12
3/6/2012