Brian Buchanan
- Republican
- Senator
- District 7
Author
Prohibits a professional appraiser or a professional appraisal firm that conducts real property assessments under contract on behalf of the county or township assessor from also being employed under contract as a tax representative of the county or township assessor with regard to a review of an assessment before the county property tax assessment board of appeals (county board) with jurisdiction in that county or the Indiana board of tax review (Indiana board). Prohibits a tax representative, attorney, or law firm from representing a taxpayer in a review of an assessment before the county board or the Indiana board if a conflict of interest exists between the tax representative, attorney, or law firm and the professional appraiser that conducted the property tax assessment that is the subject of review. Provides certain limitations for representing a taxpayer in a review of an assessment beginning after June 30, 2021.
First reading: referred to Committee on Ways and Means
Referred to the House
House sponsor: Representative Thompson
Third reading: passed; Roll Call 182: yeas 48, nays 0
Senator Randolph added as coauthor
Senator Kruse added as coauthor
Amendment #1 (Buchanan) prevailed; voice vote
Second reading: amended, ordered engrossed
Senator Rogers added as second author
Committee report: amend do pass, adopted
Authored by Senator Buchanan
First reading: referred to Committee on Tax and Fiscal Policy
| Bill Text Versions | Format |
|---|---|
| Introduced Senate Bill (S) | |
| Senate Bill (S) | |
| Engrossed Senate Bill (H) |
| Document | Format |
|---|---|
| Fiscal Note: SB0403.03.ENGS.FN001 | |
| Fiscal Note: SB0403.03.ENGS.FN002 | |
| Fiscal Note: SB0403.02.COMS.FN001 | |
| Floor Amendment: SB0403.02.COMS.AMS001 | |
| Committee Report: SB0403.01.INTR.CRS001 | |
| Fiscal Note: SB0403.01.INTR.FN001 | |
| Committee Amendment: SB0403.01.INTR.AMS01 |
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