This legislation gives the Department of Revenue the authority to revoke a county's qualified local government status if the Board of Tax Assessors fails to comply with an order to remove a property that the department determines is illegally on the tax digest. Once the qualified local government status has been revoked, the Board of Commissioners is given the authority to remove and reappoint the Board of Assessors to correct the tax digest and reinstate the county's qualified local government status. The tax tribunal is also given jurisdiction over refund petitions filed under the new requirements and can award attorney fees and interest along with any refunds.