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1999 SESSION
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.
FULL TEXT
HISTORY
- 01/19/99 Senate: Presented & ordered printed 996498687
- 01/19/99 Senate: Referred to Committee on Finance
- 02/03/99 Senate: Passed by indefinitely in Finance (13-Y 4-N)