Start Date
12-12-2024 2:30 PM
End Date
12-12-2024 3:30 PM
Description
Laws regarding the assessment process are constantly evolving as legislators seek to find solutions for taxpayer concerns about increasing property tax bills and the administrative burden of correcting assessment errors. This one-hour session will examine recent legislation and cases in various jurisdictions to see how tribunals have parsed language, looked at legislative intent, and sometimes tortured dictionaries, to arrive at their decisions. Lessons for legislation drafting will be drawn from examples and personal experience, including the importance of being specific, defining terms, and understanding current processes and procedures thoroughly before amending them.
Recommended Citation
Kirvan, Justin F., "Legislation: Varying interpretations and unintended consequences" (2024). IAAO Annual Legal Seminar. 6.
https://researchexchange.iaao.org/legal/legal24/sessions/6
Legislation: Varying interpretations and unintended consequences
Laws regarding the assessment process are constantly evolving as legislators seek to find solutions for taxpayer concerns about increasing property tax bills and the administrative burden of correcting assessment errors. This one-hour session will examine recent legislation and cases in various jurisdictions to see how tribunals have parsed language, looked at legislative intent, and sometimes tortured dictionaries, to arrive at their decisions. Lessons for legislation drafting will be drawn from examples and personal experience, including the importance of being specific, defining terms, and understanding current processes and procedures thoroughly before amending them.