SB 6175-S - DIGEST
(DIGEST OF PROPOSED 1ST SUBSTITUTE)

Revises the tax appeal process with regard to: (1) Membership and location of the board of tax appeals;

(2) Filing fees;

(3) Stay of collection of assessments;

(4) Award of fees and costs;

(5) Mediation conferences;

(6) Determination deadline; and

(7) Direct review by the court of appeals.

Creates a joint task force on the reform of the tax appeals process.