COMMITTEE ACTION:
SF 49 – Assessor penalties
SF 49, as amended in committee, requires the Department of Revenue to create an appraisal manual with guidance on the classification of agricultural property and for determining whether a property satisfies the requirement for a charitable exemption. If a city or county assessor fails to comply with the state appraisal manual, a letter of reprimand will be sent to the conference board. A second violation within three years will result in a letter of warning for reappointment. A third violation will result in ineligibility for reappointment.
[2/26: 6-4 (Absent: Hogg)]