Provides that on an appeal to court for relief from local taxes, the taxpayer shall not be required to show that the assessment is a result of manifest error or disregard of controlling evidence. The bill contains technical amendments.
Provides that on appeal of a real property assessment to a board of equalization, the taxpayer shall not be required to show that the assessment is a result of manifest error or disregard of controlling evidence.
Provides that on an appeal to court for relief from local taxes, the taxpayer shall not be required to show that the assessment is a result of manifest error or disregard of controlling evidence. The bill contains technical amendments.
Authorizes the State Corporation Commission to (i) adjust the rates of any investor-owned electric utility to recognize changes in the utility's cost of service associated with the reduction in federal corporate income tax rates resulting from a federal law and (ii) continue to determine income tax costs for any such utility. The measure has an emergency clause.
