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Senate Bill 0325


Senate Bill 0325

ARCHIVE (2000)

Latest Information

 

DIGEST OF INTRODUCED BILL


Notice of property tax appeals. Provides that if the county auditor determines that the assessed value of the items of property whose assessment is being appealed by a taxpayer constitute at least 1% of a taxing unit's total gross certified assessed value for the immediately preceding year, the county auditor must notify or provide for notice to be sent to the affected taxing unit of the following: (1) The taxpayer's petition for review by the county property tax assessment board of appeals. (2) The date of the hearing, if any, scheduled by the county property tax assessment board of appeals. (3) The determination of the county property tax assessment board of appeals concerning the items appealed. (4) The date of the hearing, if any, before the division of appeals of the state board of tax commissioners. (5) The determination of the division of appeals of the state board of tax commissioners concerning the items appealed. Provides that a taxing unit that receives notice of a hearing from the county auditor may attend the hearing and offer testimony. Changes the circumstances under which a county executive may appeal a final determination or a reassessment by the state board of tax commissioners to the tax court upon request by the county assessor or an affected taxing unit. (Current law allows the county executive to appeal only upon request by the county assessor.) Specifies the documents that must be included in the record of a case in which the determination of the state board of tax commissioners is appealed to the tax court.
    Current Status:
     In Committee - first House
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