59-2-1001 61-2g-301 59-2-1017
Effective Date: May 14, 2013
This bill provides that a county board of equalization may appoint a hearing officer to consider property tax appeals. The State Tax Commission is charged to develop a training program for hearing officers. The bill also adopts language governing consideration of evidence in property tax appeals, both by a board of equalization and the state tax commission. Professional opinion of a property’s value must be presented by a licensed appraiser.