Bill No.: HB0254                  Drafter:  LGC

LSO No.:  11LSO-0520              Effective Date: 3/2/2011

Enrolled Act No.:  HEA0059

Chapter No.:       127

Prime Sponsor:     Representative Throne

Catch Title:       Property taxation-appeals.

Subject:       Appeals of property taxation determinations.

Summary/Major Elements:

● Last session legislation was enacted allowing landowners to present credible evidence when appealing a county assessor's valuation determination.

● This act requires the appeals board to make specific findings and conclusions regarding that evidence if the evidence is presented.