Property tax assessment date trailer.

Authors: Senator Randall Head, Senator Carlin Yoder, Senator Dennis Kruse

Co-authors: Senator John Broden

Sponsors: Representative Randy Truitt

Co-Sponsors: Representative Sheila Klinker, Representative Cherrish Pryor

Digest

Corrects references to the property tax assessment date to make the law consistent with the change of the assessment date from March 1 to January 1. Makes corresponding changes in certain filing dates. Specifies how to determine the year of acquisition for depreciable tangible personal property.