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2018 SESSION

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HB 786 Taxes, local; taxpayer's application to court to correct erroneous assessments.

Introduced by: Mark L. Keam | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED HOUSE:

Local taxes; appeal to court. Provides that on an appeal to court for relief from local taxes, the taxpayer shall not be required to show that the assessment is a result of manifest error or disregard of controlling evidence. The bill contains technical amendments.

SUMMARY AS INTRODUCED:

Local taxes; appeal to court. Provides that on an appeal to court for relief from local taxes, the taxpayer shall not be required to show that the assessment is a result of manifest error or disregard of controlling evidence, and on an appeal of the assessment of real or personal property that concerns an increase of more than 20 percent over the assessment for the same property for the prior tax year, except in cases of buildings constructed in the previous five years, the assessor shall have the burden of proving by a preponderance of the evidence that the assessment is correct. The bill also provides that an assessment constitutes manifest error if any one of three mistakes under current law was made. The bill contains technical amendments.