ID H0297

Consolidates the Board of Tax Appeals into the State Tax Commission, eliminating the independent board structure and making the State Tax Commission serve as the appellate body for tax matters.

Creates a Director of the Department of Revenue and Taxation appointed by the State Tax Commission, who serves as chief executive officer with authority over personnel, budget, and fiscal matters.

Repeals provisions establishing the separate Board of Tax Appeals (sections 63-3802 through 63-3806) and related procedural sections (63-3810 and 63-3811).

Modifies hearing procedures so that hearings are conducted by a hearing officer or one commissioner, with decisions becoming final upon signature by at least two commissioners.

Establishes that property tax appeals must be set, conducted, and decided by May 1 following timely notice of appeal to the State Tax Commission.