SB 0489 Allows certain property to be assessed as residential and allows the assessor to appeal local
LR Number:S1704.02I Fiscal Note:1704-02
Committee:Local Government and Economic Development
Last Action:03/09/99 - Hearing Conducted S Local Government & Economic Journal page:
Development Committee
Effective Date:August 28, 1999
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Current Bill Summary

SB 489 - This act specifies that separately owned portions of floating boat docks are to be assessed as residential property. The act also allows a city or county assessor to appeal decisions of the local board of equalization when the appeal involves an issue of law, and requires decisions of the State Tax Commission to be supported by a preponderance of the evidence.