Bill No.:         SF0033                                               Drafter:     JDA

LSO No.:       14LSO-0158                                     Effective Date: 1/1/2015

Enrolled Act No.:    SEA0044

Chapter No.:                        CH0106

Prime Sponsor:       Joint Revenue Interim Committee

Catch Title:              County board of equalization-2.

Subject:                     County board of equalization

Summary/Major Elements:

· Existing law provides a process for review and contest of property assessments by the taxpayer.

· This bill revises the process by specifying certain rules related to the process of the hearing, including the role of the county attorney in the hearing.

· The bill specifies the state board of equalization has rulemaking authority for hearings at the county board of equalization.

· The bill specifies that the county board shall make findings not later than October 1 of each year.

Comments:

·          Contains a delayed effective date:  January 1, 2015.