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IN HB1215
Bill
Status
1/9/2018
Primary Sponsor
Vernon Smith
Click for details
AI Summary
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Allows immediate family members (spouse, child, sibling, parent, grandparent, grandchild, and steprelations/adoptive relations) to serve as tax representatives for property owners in proceedings before the property tax assessment board of appeals and the department of local government finance.
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Requires the property owner or their representative to execute an affidavit form supplied by the county assessor to appoint an individual as a tax representative.
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Permits the department of local government finance to adopt rules governing representative practice that consider the applicant's age, educational achievement, assessor-appraiser level, and situations where owners are incapacitated or financially unable to hire certified tax representatives.
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Prohibits rules from restricting representation based on lack of attorney bar admission, manner of compensation for witnesses, or preventing certified public accountants from representing clients on personal property or distributable property taxation matters.
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Requires attorney representation only in specific matters including exemption applications, claims that taxes are illegal, constitutional challenges to assessments, or other matters requiring practice of law.
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Effective July 1, 2018.
Legislative Description
Property tax assessment appeals. Allows an immediate family member to be a tax representative for a property owner at a property tax assessment board of appeals hearing.
Last Action
First reading: referred to Committee on Ways and Means
1/9/2018