Provides that a county board or assessing official shall not enter a property to conduct a physical inspection without first receiving the permission of the taxpayer to enter the property. Provides that under specific circumstances, that an individual may serve as a tax representative of any taxpayer concerning property subject to property taxes. Changes the expiration date for the county option circuit breaker tax credit. Describes elements that must be included in a report that must be prepared by the department of local government finance and presented to an interim study committee regarding automated valuation systems.
Subjects
AGENCIES; Department of Local Government Finance (DLGF)TAXES; CreditsTAXES; Property TaxesTECHNOLOGY; Communication (Including Internet, Phone Lines, Print Media, Radio, and Television)UTILITIES; Generally