ID H0015

Removes obsolete language from Section 50-1008 regarding special assessments certified to the tax collector that are placed on property qualifying for a widow's exemption.

Revises Section 63-308 to change the deadline for transmitting valuation assessment notices for property entered on the subsequent property roll from the fourth Monday in November to the third Monday in November.

Allows valuation assessment notices to be transmitted electronically to taxpayers upon request, using forms provided by the assessor.

Requires assessors to immediately transmit corrected valuation assessment notices electronically or by mail when changes or corrections are made from the original notice.

Declares an emergency and provides retroactive application to January 1, 2021.