• Provides for additional notice requirements for those that purchase tax executions;
• Prohibits the sale of a tax execution while the value of the property is in appeal;
• Requires partial payment on a property tax bill containing fees or assessments to fully satisfy the property tax liability before applying the rest to the fees or assessments;
• Authorizes counties to form a regional tax assessor’s office or share specialized appraisal staff;
• Establishes a review board under the Department of Revenue to investigate complaints filed on members of a Board of Assessors or Boards of Equalization that have been accused of willful disregard of the law or inappropriate, unprofessional, abusive behavior;
• Requires applicants seeking appointment to the Board of Equalization to disclose their educational background and experience;
• Requires an additional 40 hours of continuing education for members of the Board of Equalization entering their third term;
• Establishes deadlines for the Board of Assessors to respond to appeals;
• Defines the temporary tax payment due while a property is in appeal;
• Further defines the process for having an appeal heard by a hearing officer;
• Further defines the process for having an appeal heard by an arbitrator;
• Places a two year moratorium on penalties for failing to maintain a tax digest in compliance with the state sales ratio study;
• Defines a single contract for collecting city property taxes between the county, city and tax commissioner;
• Requires the purchase price of the property to be disclosed on the PT-61 form.

This bill repeals the Local Government Cable Fair Competition Act of 1999 and replaces it with the Broadband Investment Equity Act. This bill is being redrafted with several amendments. ACCG will notify you when the new version is available.

If your county provides any telecommunication services to the public, please contact ACCG Legislative Director, Clint Mueller at cmueller@accg.org.