Bill No.: HB0221 Drafter: LGC


LSO No.: 09LSO-0601 Effective Date:


Enrolled Act No.: HEA0035


Chapter No.: 48


Prime Sponsor: Representative Throne


Catch Title: Property tax-appeals 2.


Subject: Describes evidence that may be used in property tax assessment appeals.



Summary/Major Elements:


         The act provides that a taxpayer may present any credible evidence, including expert testimony, to rebut the presumption in favor of a valuation of property asserted by a county assessor or the department of revenue.