SB 1399 - This act requires a county assessor, when determining the true value of real or personal property, to use the assessed value determined during an appeal relating to such property. (Section 137.275) Additionally, current law allows a taxpayer to be awarded the costs of an appeal and reasonable attorney's fees when an assessor classifies real property under a classification that is contrary to or in conflict with a determination made by the State Tax Commission or a court of competent jurisdiction. This act applies such provision to personal property. (Section 138.430) JOSH NORBERG