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2011 SESSION
HB 1526 Real property tax appeal; information regarding income and expenses of income-producing property.
Introduced by: Thomas A. Greason | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Real property tax; appeal. Provides that information regarding the income and expenses of income-producing real property may be used in a complaint to a board of equalization, even though such information was not timely presented to the assessor, provided that the income and expense information is provided to the board of equalization no later than the appeal filing deadline of the board.
SUMMARY AS INTRODUCED:
Real property tax; appeal. Provides that information regarding the income and expenses of income-producing real property may be used in a complaint to a board of assessment, even though such information was not timely presented to the assessor. In addition, the information may be used in an action for relief in court from the decision of a board of equalization in which such information was presented. Under current law, the information cannot be considered in court if it was not timely presented to the assessor.