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2004 SESSION

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HB 464 Mobile property tax, local; appeal for correction of assessment.

Introduced by: Thelma Drake | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Local taxes; appeals. Permits any taxpayer who is aggrieved by the assessment of any tangible personal property tax on airplanes, boats, campers, recreational vehicles or trailers to appeal such assessment to the State Tax Commissioner for a determination of the issue. Either party may appeal the determination of the State Tax Commissioner to the circuit court. The bill requires the Department of Taxation to develop and publish guidelines for such appeals no later than November 1, 2004, and exempts the development of the guidelines from the Administrative Process Act.


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