Senate Bill 0178
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DIGEST OF SB178 (Updated February 13, 2001 4:34 PM - DI 84)
Property tax administration. Permits a claim on an amended personal property tax return of any adjustment or exemption that would have been allowable on the original return. Establishes a procedure for obtaining a property tax credit or refund under certain conditions when an amended personal property tax return has reduced the taxpayer's property tax liability. Specifies the procedures for the filing and processing of petitions for correction of error with respect to property tax assessments. Adjusts the qualifications for membership of the property tax assessment board of appeals. Provides that rules of the state board of tax commissioners governing the practice of representatives in proceedings before the state board or a property tax board of appeals may not: (1) restrict the ability to practice before the agency to attorneys unless certain matters are under consideration in the proceeding; or (2) restrict admissibility of evidence to the agency based on the manner in which the taxpayer's representative or other witness is compensated.
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