TTA Stops Bill in the House Which Would Void Illegal Assessments
SB 2110 / HB2074 – Deleting the Rights of the Taxpayers and the State Board of Equalization
Congratulations on a House victory. On May 20th, before the House State & Local Government Committee, the sponsor and promoters of the above bill have admitted defeat in the House for this year. Of course, they may bring it back next year, but that’s another battle.
If passed, the bill would have deleted the taxpayer’s right to contest an illegally made assessment that should have been voided. For example, the case that brought this matter up and caused the bill to even be filed was simply a duplicate assessment.
The Comptroller’s Office, which assesses public carrier properties, had assessed this property and erroneously so had the local assessor. The assessor made an audit on the taxpayer’s assessments and discovered that the assessments she had made were made illegally. The taxpayer was paying twice. This was all discovered in “2006″ and was appealed then.
The Assessor deleted the assessments as far back as legally allowed leaving only one more year. The taxpayer appealed to the Assessment Appeals Commission who agreed and voided the assessment as illegally made. The technical basis for the Decision was called “collateral attack”.
The Executive Secretary to the State Board of Equalization, Kelsie Jones, asked the full State Board to review the case. Neither of the parties appealed nor did they ask the State Board to review the case. Then, unknown to the State Board, the Executive Secretary unilaterally filed legislation to void the right to appeal such illegal assessments to the State Board. His argument before the Committees was that legal issues should go to the courts, not to the State Board.
It is very difficult for a taxpayer to get into court in this State. First, taxes must be paid under protest. After the payment date, there is only a 30-day window to file suit for City taxes and only a 6-month window to file in the courts for county taxes. Therefore, unless the taxpayer sued both the city and the county within 30-days, the taxpayer would be forced to file two separate lawsuits. These are preposterous impositions upon the taxpayers.
Who pays their taxes under protest? This taxpayer didn’t even know he or she was being illegally assessed! That taxpayer would have no place to go if there was not a State Board of Equalization to accept an appeal.
The Attorney General even confirmed the right to file an appeal based upon “collateral attack” of an illegal assessment in Opinion 92-62 and plainly stated the State Board ”should” accept these appeals. Why? Because it was the right thing to do and the State Board has responsibility for all assessments in the State.
To do away with the right to go to the State Board of Equalization would deny the purpose for which these administrative agencies were created; that is, to keep the taxpayers from being forced to go to court at all.
There have been many bills passed in previous years that delete taxpayers’ rights to protest assessments and taxes. We must take a stand and this bill is one of those stands.
The Legislators do not intentionally take away our rights. They pass these bills because they only hear from one side, the government or government officer’s side. When they hear from the taxpayers’ side and how these bills adversely affect their rights, they vote differently. They do not wish to vote against the taxpayers.
Thanks to all of you who helped by contacting the Legislators and letting them know that this was a bad bill for the taxpayers of the State.
We now hear that the sponsor is planning on bringing the bill back this year on the Senate side to place them in a strategic position for passing the bill in the House next year.
We will be sending out information on this issue very soon. The bill is before the Senate Finance Ways & Means Committee, Tuesday, June 2nd at 1:30PM.
The sponsor may drop the bill if he receives tremendous opposition from emails and calls. So let them hear from you.
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