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DIGEST OF INTRODUCED BILL
Property tax appeals and returns. Provides that a taxpayer may claim on an amended personal property tax return any adjustment or exemption that would have been allowable under any statute or rule if the adjustment or exemption had been claimed on the original personal property tax return. Provides that a petition for correction of error may be filed by a taxpayer, an elected assessing official, or a county auditor. Provides that the petition must be filed with the county assessor. Provides that the state board of tax commissioners may not adopt a rule that: (1) restricts the ability of a representative to practice before the property tax assessment board of appeals, the state board of tax commissioners, or the division of appeals of the state board of tax commissioners based on the fact that the representative is not an attorney; or (2) restricts the admissibility of the testimony of a representative or other witness based upon the manner in which the representative or other witness is compensated.