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DIGEST OF INTRODUCED BILL
Expenses of property tax appeals. Provides that a county may adopt an ordinance establishing a county property tax appeals defense fund for the purpose of paying expenses incurred by a county in litigating and resolving property tax disputes. Allows a county to adopt an ordinance authorizing the retention by the county of a percentage, not to exceed five percent, of the property taxes, penalties, and interest for which a taxpayer is determined to be liable after a property tax appeal is final or settled.