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1999 SESSION

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SB 1009 Corrections of local tax assessments.

Introduced by: Janet D. Howell | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Corrections of local tax assessments. Allows taxpayers to introduce appraisals presented in accordance with nationally recognized standards on the issue of value. The standard for a taxpayer to establish that property is assessed at more than its fair market value is whether his position is supported by a preponderance of the evidence. Taxpayers will not be required to show manifest error or disregard by the assessor of controlling evidence.


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