This bill would provide that, if a taxpayer appeals a property assessment to superior court and the final value is 85% or less than the board of assessors' value, the taxpayer's reasonable attorney's fees must be paid by the board of assessors. Under current law, such attorney's fees are payable if such value is set by the board of equalization. Additionally, any further court appeal of an award of attorney's fees must be specifically approved by the county governing authority. This bill also authorizes virtual board of equalization hearings in tax appeal cases where all parties consent.