The proposed bill would amend current statutes regarding property tax procedures by allowing tax officers to accept electronic responses to notices of proposed corrections and notices of claims from taxpayers. Specifically, it would insert provisions that require tax officers to provide an acknowledgment of receipt for electronic submissions and permit related communications to be conducted electronically, with the exception of notices that must be served by certified mail. The time limits and procedural requirements that currently apply to written communications would also be extended to electronic communications.
Additionally, the bill would delete the existing requirement that tax officers provide electronic acknowledgments only for electronic notices of claim, replacing it with a broader provision that allows for electronic notices of claim to be accepted and similarly acknowledged. This change aims to streamline the communication process between taxpayers and tax officers, ensuring that electronic submissions are treated with the same procedural rigor as traditional written communications.
Statutes affected: Introduced Version: 42-16252, 42-16254
House Engrossed Version: 42-16252, 42-16254