PROPERTY TAX
S1035 (Chapter 19)
Property Tax; Change in Use
Purchasers of class three (commercial) or four (agricultural) property who occupy the property as a residence can submit a request to be reclassified as class five (residential) property from date of conversion. A refund provision is included for persons who purchased or converted property and paid taxes on that property in legal class three for the 1995 or 1996 tax years, but used that property for residential purposes. Procedures are also included for petitioning for a change of classification and effecting a refund of taxes paid on the difference in classification.
Effective July 21, 1997; retroactive to January 1, 1995.
S1248 (Chapter 147)
County Warrants; Taxes
Includes provisions to allow property taxes to be paid
anywhere as designated by the treasurer, to conduct a tax lien
sale on Saturdays, and to consider part of a month as a whole
month when computing interest on delinquent taxes. Also raises
the assignment fee for tax liens up to $10, and changes the
procedure for a taxpayer to file a Notice of Claim concerning an
alleged error in the imposition of a tax rate with the County
Board of Supervisors instead of the County Assessor. Changes the
responsibility to the County Assessor for sending a notice to
taxpayers who claimed a deferral of taxes for the preceding year
advising that they must file another claim to receive deferral
for the next year.
Effective July 21, 1997.
H2020 (Chapter 11)
Special taxing districts
Includes changes in the procedure under which boundaries of a
sanitary district or fire district may be changed. Under this
amendment, an owner of land located in a county that contains a
sanitary district or fire district whose property is adjacent to
the boundaries of such a district may make a written request to
the district's governing body that the property owner's land be
included in the district. The governing body can, upon finding
that inclusion of that land is beneficial for both the district
and the property owner, order that the district's boundaries be
changed to include that land. Petitions and impact statements
required for annexation of other lands are not required under
this procedure.
Effective July 21, 1997.