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OK HB1191
Bill
Status
2/7/2011
Primary Sponsor
Randon Grau
Click for details
AI Summary
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Board of tax roll corrections gains authority to take evidence, compel witness attendance, and require production of books, records, and papers through subpoena power
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County boards of equalization must issue an order of dismissal when a taxpayer or agent fails to appear at a scheduled hearing without advance notification
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Dismissal orders preclude appeals to district court due to failure to exhaust administrative remedies, replacing the previous provision that allowed counties to assess costs against no-show taxpayers
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Taxpayers who provide advance notification of absence retain the right to reschedule their hearing date
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Effective date: November 1, 2011
Legislative Description
Revenue and taxation; Ad Valorem Tax Code; board of tax roll corrections; county board of equalization; effective date.
Revenue and Taxation
Last Action
CR; Do Pass, amended by committee substitute General Government Committee
2/24/2011