Present law provides that the state board of equalization has jurisdiction over the valuation, classification, and assessment of all properties in the state for purposes of property taxes. Upon the hearing of an appeal and complaint, and the board having made its determination of the assessment of the property subject to the appeal and complaint, the board must issue, upon request, an official certificate relative to the action of the state board. The official certificate must show the description of the property and the assessment as determined by the state board of equalization. The board must provide written notice of its final actions on appeals and complaints to the parties and to others upon request. Present law provides that penalty and interest otherwise due on delinquent property taxes does not accrue while an appeal of the assessment is pending before the county or state boards of equalization if the taxpayer, before the delinquency date, pays the undisputed portion or pays the full tax due. If the full tax due is paid, the city or county collecting official may decline to accept the disputed portion of tax. This bill rewrites this provision to, instead, require the city or county collecting official to accept the disputed portion of tax if the full tax due is paid.

Statutes affected:
Introduced: 67-5-1512(b)(3), 67-5-1512