Bill No.: HB0221                  Drafter:  LGC

LSO No.:  09LSO-0601              Effective Date:

Enrolled Act No.:  HEA0035

Chapter No.:       48

Prime Sponsor:     Representative Throne

Catch Title:       Property tax-appeals 2.

Subject:       Describes evidence that may be used in property tax assessment appeals.

Summary/Major Elements:

· The act provides that a taxpayer may present any credible evidence, including expert testimony, to rebut the presumption in favor of a valuation of property asserted by a county assessor or the department of revenue.