Ad valorem tax; language required to be included in notices of current assessment; revise

The bill's purpose statement was shortened to remove references to revising notice language, focusing instead on adding hearing officer reviews and updating definitions.

A new definition for 'public utility' was added to the code, expanding the list of entities and services included in that category.

Detailed instructions on how to write the appeal notice on the tax bill were removed, likely because they are now handled by separate administrative rules or a different section of the code.

The appeal process for high-value business personal property (over $200,000 or $500,000) was retained and clarified to allow taxpayers to choose a hearing officer as an option.