H.B. 54-S2: Property Tax and Appraiser Amendments


Amends:                                                                                 Enacts:

59-2-1001                              61-2g-301                              59-2-1017

59-2-1004                              61-2g-406

59-2-1006                              61-2g-407

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.

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