137.355. Notice of increased assessment of listed property — notice to owners, when, contents. — 1. If an assessor increases the valuation of any tangible personal property as estimated in the itemized list furnished to the assessor, and if an assessor increases the valuation of any real property, he shall forthwith notify the record owner of the increase either in person or by mail directed to the last known address, and if the address of the owner is unknown notice shall be given by publication in two newspapers published in the county.
2. Effective January 1, 2011, if an assessor increases the valuation of any real property, the assessor, on or before June fifteenth, shall notify the record owner of the increase and, in a year of general reassessment, the county shall notify the record owner of the projected tax liability likely to result from such an increase either in person or by mail directed to the last known address, and, if the address of the owner is unknown, notice shall be given by publication in two newspapers published in the county. Notice of the projected tax liability from the county shall accompany the notice of increased valuation from the assessor.
3. The notice of projected tax liability, required under subsection 2 of this section, from the county shall include:
(1) Record owner's name, address, and the parcel number of the property;
(2) A list of all political subdivisions levying a tax upon the property of the record owner;
(3) The projected tax rate for each political subdivision levying a tax upon the property of the record owner, and the purpose for each levy of such political subdivisions;
(4) The previous year's tax rates for each individual tax levy imposed by each political subdivision levying a tax upon the property of the record owner;
(5) The tax rate ceiling for each levy imposed by each political subdivision levying a tax upon the property of the record owner;
(6) The contact information for each political subdivision levying a tax upon the property of the record owner;
(7) A statement identifying any projected tax rates for political subdivisions levying a tax upon the property of the record owner, which were not calculated and provided by the political subdivision levying the tax; and
(8) The total projected property tax liability of the taxpayer.
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(L. 1945 p. 1930 § 7, A.L. 1959 H.B. 108, A.L. 2008 S.B. 711)
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137.355 | 8/28/2010 | |||
137.355 | 8/28/2008 | 8/28/2010 |
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