This bill modifies provisions related to the property tax exemption process. This bill: - defines terms; - establishes deadlines for:a property owner to file an application with the county board of equalization for a property tax exemption; andthe county board of equalization to render a written decision on an application for a property tax exemption; - authorizes the county board of equalization to request additional information from an applicant for a property tax exemption, in addition to or in lieu of holding a hearing on the application; - provides for the county board of equalization to revoke a property tax exemption if property no longer qualifies for an exemption; - requires the county board of equalization to include notice of a property owner's appeal rights in a written decision regarding a property tax exemption; and - makes technical and conforming changes.

Statutes affected:
Introduced: 59-2-1102
Enrolled: 59-2-1102
Substitute #1: 59-2-1102