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1999 SESSION
SB 914 Correcting erroneous real estate assessments.
Introduced by: Charles R. Hawkins | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Correcting erroneous real estate assessments. Authorizes commissioners of revenue to correct real estate assessments resulting from factual errors made by other appraisers conducting general reassessments without a petition to court by the taxpayer or the commissioner. A commissioner currently has the ability to make such corrections if the commissioner conducted the erroneous assessment or if the mistake was clerical. Currently, a taxpayer or the commissioner is required to petition the circuit court for relief from an erroneous assessment caused by the factual error of a real estate appraiser.
SUMMARY AS INTRODUCED:
Correcting erroneous real estate assessments. Authorizes commissioners of revenue to correct real estate assessments resulting from factual errors made by other appraisers conducting general reassessments without a petition to court by the taxpayer or the commissioner. A commissioner currently has the ability to make such corrections if the commissioner conducted the erroneous assessment or if the mistake was clerical. Currently, a taxpayer or the commissioner is required to petition the circuit court for relief from an erroneous assessment caused by the factual error of a real estate appraiser.