| || |
DIGEST OF INTRODUCED BILL
Property assessments and appeals. Provides that the deadlines for assessing officials to change a personal property tax assessment do not apply to a change in the assessed value of personal property that results from the resolution of a personal property assessment appeal. Allows an assessing official defending a determination in the tax court to elect, without the approval of the attorney general, to be represented by an attorney selected and paid by the defendant, the township, or the county.