New Mexico 2021 Regular Session Status: Passed House 1 D cosponsors

HB 90 — TAX PENALTIES & REMEDIES

Last action — DO PASS committee report adopted

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  1. ✓
    Introduced
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    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2021 Regular Session. It reached “Passed House” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

540 added · 466 removed

Plain-language change summary

The changes to House Bill 90 mainly involve the removal of a section that addressed appeals of decisions made by a county valuation protests board. This revision simplifies the process by focusing on the application for tax credits and the definition of tax fraud related to sales suppression software. This matters because it streamlines the legislation and clarifies the consequences of tax evasion, making it easier for the public to understand their tax responsibilities and potential legal repercussions.

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HOUSE BILL 90 55TH LEGISLATURE -STATEOFNEWMEXICO- FIRST SESSION, 2021 INTRODUCED BY Christine Chandler and Jason C.
HOUSE BILL 90 55TH LEGISLATURE - STATEOFNEWMEXICO- FIRST SESSION, 2021 INTRODUCED BY Christine Chandler and Jason C.
Harper 6 8 ENDORSED BY THE REVENUE STABILIZATION AND TAX POLICY COMMITTEE 10 AN ACT RELATING TO TAXATION;
Harper This document may incorporate amendments proposed by a committee, but not yet adopted, as well as amendments that have been adopted during the current legislative session.
AMENDING PROVISIONS FOR SUBMITTING AN APPLICATION FOR A TAX CREDIT;
The document is a tool to show amendments in context and cannot be used for the purpose of adding amendments to legislation.
PROVIDING THAT EVADING OR DEFEATING A TAX WITH SALES SUPPRESSION SOFTWARE CONSTITUTES TAX FRAUD;
ENDORSED BY THE REVENUE STABILIZATION AND TAX POLICY COMMITTEE h AN ACT g o RELATING TO TAXATION;
CLARIFYING PROCESSES FOR PROTESTING THE VALUE OR CLASSIFICATION OF PROPERTY BY A COUNTY ASSESSOR AND THE STATE AND APPEALS OF ORDERS BY A COUNTY VALUATION PROTESTS BOARD.
AMENDING PROVISIONS FOR SUBMITTING AN t hr g e i k APPLICATION FOR A TAX CREDIT;
e t 17 w l n d 18 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
PROVIDING THAT EVADING OR h r i s DEFEATING A TAX WITH SALES SUPPRESSION SOFTWARE CONSTITUTES TAX h , t, FRAUD;
= = 19 a l SECTION 1.
CLARIFYING PROCESSES FOR PROTESTING THE VALUE OR e u g e b l e e h CLASSIFICATION OF PROPERTY BY A COUNTY ASSESSOR AND THE STATE n d d i = = o h AND APPEALS OF ORDERS BY A COUNTY VALUATION PROTESTS BOARD.
Section 7-1-29.2 NMSA 1978 (being Laws 2003, i a e r 20 Chapter 398, Section 10) is amended to read:
l ] b ,d i a º e r i = r t e w d m a n o BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
a t m m 21 "7-1-29.2.
d m :
CREDIT CLAIMS.--[Any] d r e 22 A.
b e d s º o t n = .218672.1SAAIC February 10, 2021 (10:03am) s k m e e a n e d r e l u [ A d SECTION 1.
A taxpayer who [requests approval of] submits a c e s k 23 complete application for a [statutory] tax credit is deemed to e a n b 24 have received [such] approval of the application if the u [ [request] application has not been granted or denied within one .218672.1SA hundred [eighty] twenty days of the date it was filed.
Section 7-1-29.2 NMSA 1978 (being Laws 2003, Chapter 398, Section 10) is amended to read:
"7-1-29.2.
CREDIT CLAIMS.--[Any ] A.
A taxpayer who [requests approval of] submits a complete application for a [statutory] tax credit is deemed to have received [such ] approval of the application if the [request] application has not been granted or denied within one hundred [eighty ] twenty days of the date it was filed.
An application for a tax credit that has all fields completed, includes all attachments required by the application instructions and is submitted in accordance with the application instructions is deemed to be properly before the department for consideration, regardless of whether the department requests additional documentation after receipt of the application for credit.
An application for a tax credit that has all h g fields completed, includes all attachments required by the o t hr application instructions and is submitted in accordance with g e i k the application instructions is deemed to be properly before h r i s the department for consideration, regardless of whether the h , t, e u g department requests additional documentation after receipt of e b l e e h the application for credit.
e t 17 D.
n d d i = = o h D.
If the department requests additional relevant w l n d 18 documentation from a taxpayer who has submitted an incomplete = = 19 a l application for a tax credit, the application shall be i a e r 20 considered complete on the date that the taxpayer mails or a t m m 21 delivers sufficient information for the department to consider d r e 22 the application.
If the department requests additional relevant l ] b ,d i a º e r i = r documentation from a taxpayer who has submitted an incomplete t e w d m a n o application for a tax credit, the application shall be d m :
c e s k 23 E.
b e d s º o t n = .218672.1SAAIC February 10, 2021 (10:03am) s k m e - 2 - e a n e d r e l u [ A d considered complete on the date that the taxpayer mails or delivers sufficient information for the department to consider the application.
The secretary or the secretary's delegate may e a n b 24 approve or deny an application for a tax credit in whole or in u [ part.
E.
An approval or denial by the secretary or the .218672.1SA - 2 - secretary's delegate shall be in writing.
The secretary or the secretary's delegate may approve or deny an application for a tax credit in whole or in part.
An approval or denial by the secretary or the secretary's delegate shall be in writing.
(1) direct to the secretary, pursuant to the provisions of Section 7-1-24 NMSA 1978, a written protest that sets forth:
(1) direct to the secretary, pursuant to the provisions of Section 7-1-24 NMSA 1978, a written protest that h sets forth:
(a) the circumstances of the denied application for a tax credit;
g o t hr (a) the circumstances of the denied g e i k application for a tax credit;
(b) an allegation that, because of the denial, the state is indebted to the taxpayer for a specified amount, including any allowed interest;
h r i s (b) an allegation that, because of the h , t, denial, the state is indebted to the taxpayer for a specified e u g e b l e e h amount, including any allowed interest;
e t 17 (c) a demand for the approval of the w l n d 18 application for the tax credit of the specified amount;
n d d i = = o h (c) a demand for the approval of the l ] b ,d i a º e application for the tax credit of the specified amount;
and = = 19 a l (d) a recitation of the facts supporting i a e r 20 the application for the tax credit;
and r i = r t e w d m a n o (d) a recitation of the facts supporting d m :
or a t m m 21 (2) commence a civil action in the district d r e 22 court for Santa Fe county by filing a complaint setting forth c e s k 23 the circumstance of the denied application for the tax credit;
b e d s º o t n = .218672.1SAAIC February 10, 2021 (10:03am) s k m e - 3 - e a n e d r e l u [ A d the application for the tax credit;
e a n b 24 alleging that on account of the denial, the state is indebted u [ to the taxpayer for a specified amount, together with any .218672.1SA - 3 - interest allowable;
or (2) commence a civil action in the district court for Santa Fe county by filing a complaint setting forth the circumstance of the denied application for the tax credit;
alleging that on account of the denial, the state is indebted to the taxpayer for a specified amount, together with any interest allowable;
(1) willfully makes and subscribes any return, statement or other document that contains or is verified by a written declaration that it is true and correct as to every material matter and that the person does not believe it to be true and correct as to every material matter;
(1) willfully makes and subscribes any return, h statement or other document that contains or is verified by a u » r written declaration that it is true and correct as to every t h g e l i material matter and that the person does not believe it to be h r i s true and correct as to every material matter;
(2) willfully assists in, willfully procures, willfully advises or willfully provides counsel regarding the e t 17 preparation or presentation of a return, affidavit, claim or w l n d 18 other document pursuant to or in connection with any matter = = 19 a l arising under the Tax Administration Act or a tax administered i a e r 20 by the department, knowing that it is fraudulent or knowing a t m m 21 that it is false as to a material matter, whether or not that d r e 22 fraud or falsity is with knowledge or consent of:
h , e h (2) willfully assists in, willfully procures, t u g e b l e e , gh willfully advises or willfully provides counsel regarding the n d d i = = o h preparation or presentation of a return, affidavit, claim or l ] b ,d i a º r other document pursuant to or in connection with any matter e r = t e w d m a n o arising under the Tax Administration Act or a tax administered d m :
c e s k 23 (a) the taxpayer or other person liable e a n b 24 for taxes owed on the return;
b r e t º o t n = .218672.1SAAIC February 10, 2021 (10:03am) s k m e - 4 - e a n e d r e l u [ A d by the department, knowing that it is fraudulent or knowing that it is false as to a material matter, whether or not that fraud or falsity is with knowledge or consent of:
or u [ (b) a person who signs a document .218672.1SA - 4 - stating that the return, affidavit, claim or other document is true, correct and complete to the best of that person's knowledge;
(a) the taxpayer or other person liable for taxes owed on the return;
or (b) a person who signs a document stating that the return, affidavit, claim or other document is true, correct and complete to the best of that person's knowledge;
[or] (4) with intent to evade or defeat the payment or collection of any tax, or, knowing that the probable consequences of the person's act will be to evade or defeat the payment or collection of any tax, removes, conceals or releases any property on which levy is authorized or that is liable for payment of tax under the provisions of Section 7-1-61 NMSA 1978, or aids in accomplishing or causes the accomplishment of any of the foregoing;
[or ] (4) with intent to evade or defeat the payment or collection of any tax, or, knowing that the probable consequences of the person's act will be to evade or defeat the payment or collection of any tax, removes, conceals or releases h any property on which levy is authorized or that is liable for u » r payment of tax under the provisions of Section 7-1-61 NMSA t h g e l i 1978, or aids in accomplishing or causes the accomplishment of h r i s any of the foregoing;
(5) with intent to evade or defeat the payment or collection of any tax, or, knowing that the probable e t 17 consequences of the person's act will be to evade or defeat the w l n d 18 payment or collection of any tax, purchases, installs or uses = = 19 a l any sales suppression software;
h , e h (5) with intent to evade or defeat the payment t u g e b l e e , gh or collection of any tax, or, knowing that the probable n d d i = = o h consequences of the person's act will be to evade or defeat the l ] b ,d i a º r payment or collection of any tax, purchases, installs or uses e r = t e w d m a n o any sales suppression software;
or i a e r 20 (6) knowingly sells, licenses, purchases, a t m m 21 installs, transfers, sells as a service, manufactures, develops d r e 22 or possesses any sales suppression software with the purpose to c e s k 23 defeat or evade the payment or collection of any tax.
or d m :
e a n b 24 B.
b r e t º o t n = .218672.1SAAIC February 10, 2021 (10:03am) s k m e - 5 - e a n e d r e l u [ A d (6) HTRCºknowingly»HTRC HTRCºwith intent to evade or defeat the payment or collection of any tax, or, knowing that the probable consequences of the person's act will be to evade or defeat the payment or collection of any tax,»HTRC sells, licenses, purchases, installs, transfers, sells as a service, manufactures, develops or possesses any sales suppression software HTRCºwith the purpose to defeat or evade the payment or collection of any tax»HTRC .
Whoever commits tax fraud when the amount of the u [ tax owed is two hundred fifty dollars ($250) or less is guilty .218672.1SA - 5 - of a petty misdemeanor and shall be sentenced pursuant to the provisions of Section 31-19-1 NMSA 1978.
B.
Whoever commits tax fraud when the amount of the tax owed is two hundred fifty dollars ($250) or less is guilty of a petty misdemeanor and shall be sentenced pursuant to the provisions of Section 31-19-1 NMSA 1978.
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Whoever commits tax fraud when the amount of the tax owed is over two hundred fifty dollars ($250) but not more than five hundred dollars ($500) is guilty of a misdemeanor and shall be sentenced pursuant to the provisions of Section 31-19-1 NMSA 1978.
Whoever commits tax fraud when the amount of the tax owed is over two hundred fifty dollars ($250) but not more than five hundred dollars ($500) is guilty of a misdemeanor and shall be sentenced pursuant to the provisions of Section h 31-19-1 NMSA 1978.
D.
u » r D.
Whoever commits tax fraud when the amount of the tax owed is over five hundred dollars ($500) but not more than two thousand five hundred dollars ($2,500) is guilty of a fourth degree felony and shall be sentenced pursuant to the provisions of Section 31-18-15 NMSA 1978.
Whoever commits tax fraud when the amount of the t h g e l i tax owed is over five hundred dollars ($500) but not more than h r i s two thousand five hundred dollars ($2,500) is guilty of a h , e h fourth degree felony and shall be sentenced pursuant to the t u g e b l e e , gh provisions of Section 31-18-15 NMSA 1978.
E.
n d d i = = o h E.
Whoever commits tax fraud when the amount of the tax owed is over two thousand five hundred dollars ($2,500) but not more than twenty thousand dollars ($20,000) is guilty of a third degree felony and shall be sentenced pursuant to the e t 17 provisions of Section 31-18-15 NMSA 1978.
Whoever commits tax fraud when the amount of the l ] b ,d i a º r tax owed is over two thousand five hundred dollars ($2,500) but e r = t e w d m a n o not more than twenty thousand dollars ($20,000) is guilty of a d m :
w l n d 18 F.
b r e t º o t n = .218672.1SAAIC February 10, 2021 (10:03am) s k m e - 6 - e a n e d r e l u [ A d third degree felony and shall be sentenced pursuant to the provisions of Section 31-18-15 NMSA 1978.
Whoever commits tax fraud when the amount of the = = 19 a l tax owed is over twenty thousand dollars ($20,000) is guilty of i a e r 20 a second degree felony and shall be sentenced pursuant to the a t m m 21 provisions of Section 31-18-15 NMSA 1978.
F.
d r e 22 G.
Whoever commits tax fraud when the amount of the tax owed is over twenty thousand dollars ($20,000) is guilty of a second degree felony and shall be sentenced pursuant to the provisions of Section 31-18-15 NMSA 1978.
In addition to the fines imposed pursuant to c e s k 23 this section, a person who commits tax fraud shall pay the e a n b 24 costs of the prosecution of the person's case.
G.
u [ H.
In addition to the fines imposed pursuant to this section, a person who commits tax fraud shall pay the costs of the prosecution of the person's case.
H.
.218672.1SA - 6 - (1) "sales suppression software" means hidden or concealed computer software, also known as phantomware, for a point-of-sale system that can create a second set of records or eliminate or manipulate transaction records that may or may not be preserved in digital formats in order to misrepresent the existence or the true record of a transaction in the point- of-sale system.
(1) "sales suppression software" means hidden or concealed computer software, also known as phantomware, for a point-of-sale system that can create a second set of records or eliminate or manipulate transaction records that may or may not be preserved in digital formats in order to misrepresent the existence or the true record of a transaction in the point- h of-sale system.
"Sales suppression software" includes an electronic device that carries or contains sales suppression software;
"Sales suppression software" includes an g o t hr electronic device that carries or contains sales suppression g e i k software;
[(1)] (2) "tax" does not include civil penalties or interest;
h r i s [(1)] (2) "tax" does not include civil h , t, penalties or interest;
and [(2)] (3) "willfully" means intentionally, deliberately or purposely, but not necessarily maliciously." SECTION 3.
and e u g e b l e e h [(2)] (3) "willfully" means intentionally, n d d i = = o h deliberately or purposely, but not necessarily maliciously." l ] b ,d i a º e SECTION 3.
Section 7-38-21 NMSA 1978 (being Laws 1973, Chapter 258, Section 61, as amended) is amended to read:
Section 7-38-21 NMSA 1978 (being Laws 1973, r i = r t e w d m a n o Chapter 258, Section 61, as amended) is amended to read:
"7-38-21.
d m :
PROTESTS--COUNTY-ASSESSED PROPERTY--ELECTION OF e t 17 REMEDIES.-- w l n d 18 A.
b e d s º o t n = .218672.1SAAIC February 10, 2021 (10:03am) s k m e - 7 - e a n e d r e l u [ A d "7-38-21.
A property owner may protest the value or = = 19 a l classification determined by the county assessor for the i a e r 20 property owner's property for property taxation purposes, the a t m m 21 allocation of value of the property to a particular d r e 22 governmental unit or a denial of a claim for an exemption or c e s k 23 for a limitation on increase in value either by:
PROTESTS--COUNTY-ASSESSED PROPERTY--ELECTION OF REMEDIES.-- A.
e a n b 24 (1) filing a petition with the county assessor u [ as provided in the Property Tax Code [a petition of protest .218672.1SA - 7 - with:
A property owner may protest the value or classification determined by the county assessor for the property owner's property for property taxation purposes, the allocation of value of the property to a particular governmental unit or a denial of a claim for an exemption or for a limitation on increase in value either by:
(1) filing a petition with the county assessor as provided in the Property Tax Code [a petition of protest with:
B.
h B.
The initiation of a protest under Paragraph (1) of Subsection A of this section is an election to pursue that remedy and is an unconditional and irrevocable waiver of the right to pursue the remedy provided in Paragraph (2) of Subsection A of this section.
The initiation of a protest under Paragraph (1) g o t hr of Subsection A of this section is an election to pursue that g e i k remedy and is an unconditional and irrevocable waiver of the h r i s right to pursue the remedy provided in Paragraph (2) of h , t, Subsection A of this section.
C.
e u g e b l e e h C.
A property owner may also protest the application to the property owner's property of any administrative fee adopted pursuant to Section 7-38-36.1 NMSA 1978 by filing a claim for refund after paying the property owner's taxes as provided in the Property Tax Code." e t 17 SECTION 4.
A property owner may also protest the n d d i = = o h application to the property owner's property of any l ] b ,d i a º e administrative fee adopted pursuant to Section 7-38-36.1 NMSA r i = r t e w d m a n o 1978 by filing a claim for refund after paying the property d m :
A new Section 7-38-21.1 NMSA 1978 is enacted w l n d 18 to read:
b e d s º o t n = .218672.1SAAIC February 10, 2021 (10:03am) s k m e - 8 - e a n e d r e l u [ A d owner's taxes as provided in the Property Tax Code." SECTION 4.
= = 19 a l "7-38-21.1.
A new Section 7-38-21.1 NMSA 1978 is enacted to read:
[NEW MATERIAL] PROTESTS--STATE-ASSESSED i a e r 20 PROPERTY--ELECTION OF REMEDIES.-- a t m m 21 A.
"7-38-21.1.
A property owner may protest the value or d r e 22 classification determined by the department for the property c e s k 23 owner's property for property taxation purposes, the allocation e a n b 24 of value of the property to a particular governmental unit or a u [ denial of a claim for an exemption by:
[NEW MATERIAL ] PROTESTS--STATE-ASSESSED PROPERTY--ELECTION OF REMEDIES.-- A.
.218672.1SA - 8 - (1) filing a petition of protest with the administrative hearings office, as provided in the Property Tax Code;
A property owner may protest the value or classification determined by the department for the property owner's property for property taxation purposes, the allocation of value of the property to a particular governmental unit or a denial of a claim for an exemption by:
(1) filing a petition of protest with the administrative hearings office, as provided in the Property Tax Code;
h B.
The initiation of a protest under Paragraph (1) g o t hr of Subsection A of this section is an election to pursue that g e i k remedy and is an unconditional and irrevocable waiver of the h r i s right to pursue the alternative remedy provided in Paragraph h , t, (2) of Subsection A of this section." e u g e b l e e h SECTION 5.
Section 7-38-22 NMSA 1978 (being Laws 1973, n d d i = = o h Chapter 258, Section 62, as amended) is amended to read:
l ] b ,d i a º e "7-38-22.
PROTESTING VALUES, CLASSIFICATION, ALLOCATION r i = r t e w d m a n o OF VALUES AND DENIAL OF EXEMPTION DETERMINED BY THE [DIVISION ] d m :
b e d s º o t n = .218672.1SAAIC February 10, 2021 (10:03am) s k m e - 9 - e a n e d r e l u [ A d DEPARTMENT.-- A.
A property owner may protest the value or classification determined by the [division ] department for the property owner's property for property taxation purposes or the [division's ] department's allocation of value of the property owner's property to a particular governmental unit or the denial of a claim for an exemption by filing a petition with the administrative hearings office.
Filing a petition in accordance with this section entitles a property owner to a hearing on the property owner's protest.
The initiation of a protest under Paragraph (1) of Subsection A of this section is an election to pursue that remedy and is an unconditional and irrevocable waiver of the right to pursue the alternative remedy provided in Paragraph (2) of Subsection A of this section." SECTION 5.
Section 7-38-22 NMSA 1978 (being Laws 1973, Chapter 258, Section 62, as amended) is amended to read:
"7-38-22.
PROTESTING VALUES, CLASSIFICATION, ALLOCATION OF VALUES AND DENIAL OF EXEMPTION DETERMINED BY THE [DIVISION] DEPARTMENT.-- e t 17 A.
A property owner may protest the value or w l n d 18 classification determined by the [division] department for the = = 19 a l property owner's property for property taxation purposes or the i a e r 20 [division's] department's allocation of value of the property a t m m 21 owner's property to a particular governmental unit or the d r e 22 denial of a claim for an exemption by filing a petition with c e s k 23 the administrative hearings office.
Filing a petition in e a n b 24 accordance with this section entitles a property owner to a u [ hearing on the property owner's protest.
.218672.1SA - 9 - B.
(2) state the property owner's name and address and the description of the property;
h (2) state the property owner's name and g o t hr address and the description of the property;
(3) state why the property owner believes the value, classification, allocation of value or denial of an exemption is incorrect and what the property owner believes the correct value, classification, allocation of value or exemption to be;
g e i k (3) state why the property owner believes the h r i s value, classification, allocation of value or denial of an h , t, exemption is incorrect and what the property owner believes the e u g e b l e e h correct value, classification, allocation of value or exemption n d d i = = o h to be;
(4) state the value, classification, allocation of value or exemption that is not in controversy;
l ] b ,d i a º e (4) state the value, classification, r i = r t e w d m a n o allocation of value or exemption that is not in controversy;
and e t 17 (5) contain such other information as the w l n d 18 administrative hearings office may by rule require.
d m :
= = 19 a l C.
b e d s º o t n = .218672.1SAAIC February 10, 2021 (10:03am) s k m e - 10 - e a n e d r e l u [ A d and (5) contain such other information as the administrative hearings office may by rule require.
The administrative hearings office shall notify i a e r 20 the [director] secretary and the property owner by certified a t m m 21 mail of the date, time and place that the parties may appear d r e 22 before the administrative hearings office to present evidence c e s k 23 related to the petition.
C.
The notice shall be mailed at least e a n b 24 fifteen days prior to the hearing date.
The administrative hearings office shall notify the [director ] secretary and the property owner by certified mail of the date, time and place that the parties may appear before the administrative hearings office to present evidence related to the petition.
u [ D.
The notice shall be mailed at least fifteen days prior to the hearing date.
The [director] secretary may provide for an .218672.1SA - 10 - informal conference on the protest before the hearing." SECTION 6.
D.
The [director] secretary may provide for an informal conference on the protest before the hearing." SECTION 6.
APPEALS FROM ORDERS OF THE [HEARING OFFICER OR] COUNTY VALUATION PROTESTS BOARDS.--[A.] A property owner may appeal an order made by [a hearing officer or] a county valuation protests board by filing an appeal pursuant to the provisions of Section 39-3-1.1 NMSA 1978.
APPEALS FROM ORDERS OF THE [HEARING OFFICER OR ] COUNTY VALUATION PROTESTS BOARDS.--[A.
[B.
] A property owner may appeal an order made by [a hearing officer or ] a county h valuation protests board by filing an appeal pursuant to the g o t hr provisions of Section 39-3-1.1 NMSA 1978.
The director shall notify the appropriate county assessor of the decision and order of the district court and shall direct the assessor to take appropriate action to comply with the decision and order.]" SECTION 7.
g e i k [B.
A new section of Chapter 7, Article 38 NMSA 1978 is enacted to read:
The director shall notify the appropriate h r i s county assessor of the decision and order of the district court h , t, and shall direct the assessor to take appropriate action to e u g e b l e e h comply with the decision and order.]" n d d i = = o h SECTION 7.
"[NEW MATERIAL] APPEALS FROM DECISIONS AND ORDERS OF THE HEARING OFFICER.-- e t 17 A.
A new section of Chapter 7, Article 38 NMSA l ] b ,d i a º e 1978 is enacted to read:
A property owner or the secretary may appeal a w l n d 18 decision and order of a hearing officer to the court of appeals = = 19 a l for further relief, but only to the same extent and on the same i a e r 20 theory as was asserted in the hearing before the hearing a t m m 21 officer.
r i = r t e w d m a n o "[NEW MATERIAL] APPEALS FROM DECISIONS AND ORDERS OF THE d m :
All such appeals shall be on the record made at the d r e 22 hearing and shall not be de novo.
b e d s º o t n = .218672.1SAAIC February 10, 2021 (10:03am) s k m e - 11 - e a n e d r e l u [ A d HEARING OFFICER.-- A.
All such appeals shall be c e s k 23 taken within thirty days of the date of mailing or delivery of e a n b 24 the written decision and order of the hearing officer to the u [ property owner, and, if not so taken, the decision and order .218672.1SA - 11 - are conclusive.
A property owner or the secretary may appeal a decision and order of a hearing officer to the court of appeals for further relief, but only to the same extent and on the same theory as was asserted in the hearing before the hearing officer.
All such appeals shall be on the record made at the hearing and shall not be de novo.
All such appeals shall be taken within thirty days of the date of mailing or delivery of the written decision and order of the hearing officer to the property owner, and, if not so taken, the decision and order are conclusive.
On appeal, the court shall set aside a decision and order of the hearing officer only if the decision and order is found to be:
On appeal, the court shall set aside a decision and order of the hearing officer only if the decision and order h is found to be:
(1) arbitrary, capricious or an abuse of discretion;
g o t hr (1) arbitrary, capricious or an abuse of g e i k discretion;
(2) not supported by substantial evidence in the record;
h r i s (2) not supported by substantial evidence in h , t, the record;
or (3) otherwise not in accordance with the law.
or e u g e b l e e h (3) otherwise not in accordance with the law.
D.
n d d i = = o h D.
If the secretary appeals a decision and order of the hearing officer and the court's decision, from which either no appeal is taken or no appeal may be taken, upholds the decision of the hearing officer, the court shall award e t 17 reasonable attorney fees to the property owner.
If the secretary appeals a decision and order of l ] b ,d i a º e the hearing officer and the court's decision, from which either r i = r t e w d m a n o no appeal is taken or no appeal may be taken, upholds the d m :
If the court's w l n d 18 decision upholds the hearing officer's decision only in part, = = 19 a l the award shall be limited to reasonable attorney fees i a e r 20 associated with the portion upheld.
b e d s º o t n = .218672.1SAAIC February 10, 2021 (10:03am) s k m e - 12 - e a n e d r e l u [ A d decision of the hearing officer, the court shall award reasonable attorney fees to the property owner.
a t m m 21 E.
If the court's decision upholds the hearing officer's decision only in part, the award shall be limited to reasonable attorney fees associated with the portion upheld.
The secretary shall notify the appropriate d r e 22 county assessor of any decision and order or appellate court c e s k 23 opinion and shall direct the assessor to take appropriate e a n b 24 action to comply with the decision and order." u [ SECTION 8.
E.
EFFECTIVE DATE.--The effective date of the .218672.1SA - 12 - provisions of this act is July 1, 2021.
The secretary shall notify the appropriate county assessor of any decision and order or appellate court opinion and shall direct the assessor to take appropriate action to comply with the decision and order." SECTION 8.
- 13 - 4 6 8 10 12 14 16 e t 17 w l n d 18 = = 19 a l i a e r 20 a t m m 21 d r e 22 c e s k 23 e a n b 24 u [ .218672.1SA
EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2021.
- 13 - h u » r t h g e l i h r i s h , e h t u g e b l e e , gh n d d i = = o h l ] b ,d i a º r e r = t e w d m a n o d m :
b r e t º o t n = .218672.1SAAIC February 10, 2021 (10:03am) s k m e e a n e d r e l u [ A d
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Action History

  1. DO PASS committee report adopted

  2. Sent to Senate Tax, Business and Transportation Committee & Senate Judiciary Committee

  3. passed House

  4. DO PASS, as amended, committee report adopted

  5. DO PASS committee report adopted

  6. referred to House Taxation & Revenue Committee

  7. Sent to House State Government, Elections & Indian Affairs Committee

  8. Sent to House Pre-file

Sponsors

Sponsorship breakdown

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2 sponsors · 0 co-sponsors · 110 not signed on

Sponsors (2)

Co-sponsors (0)

None.

Not signed on (110)

110 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HB 90?
HB 90 is sponsored by Christine Chandler (Democrat) and Harper, Jason C..
What is the current status of HB 90?
This bill died with 2021 Regular Session. It reached “Passed House” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 90?
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