| SB 0489 | Allows certain property to be assessed as residential and allows the assessor to appeal local |
| Sponsor: | Ehlmann | |||
| LR Number: | S1704.02I | Fiscal Note: | 1704-02 | |
| Committee: | Local Government and Economic Development | |||
| Last Action: | 03/09/99 - Hearing Conducted S Local Government & Economic | Journal page: | ||
| Development Committee | ||||
| Title: | ||||
| Effective Date: | August 28, 1999 | |||
SB 489 - This act specifies that separately owned portions
of floating boat docks are to be assessed as residential
property. The act also allows a city or county assessor to
appeal decisions of the local board of equalization when the
appeal involves an issue of law, and requires decisions of the
State Tax Commission to be supported by a preponderance of the
evidence.
RUSS HEMBREE