H. B. 4507

(By Mr. Speaker, Mr. Kiss, By Request,
and Delegate Jenkins)
[Introduced February 20, 1998; referred to the
Committee on the Judiciary.]

A BILL to amend and reenact section six, article one, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended; to amend and reenact sections two-a and twenty-four, article three of said chapter, all relating to ad valorem property taxes; requiring tax commissioner to develop uniform forms and instructions for assessors; requiring assessors to give notice of certain proposed increases in assessed valuation and changes in taxability or classification; specifying when and how such notice is given and contents thereof; requiring publication as retail display advertisement of notice of requirements to file returns and reports and penalties for failure to comply; providing for forfeiture penalties for certain failures of taxpayers and assessors; providing for county commissions to sit as boards of equalization during month of February and specifying powers and duties of such boards; providing for administrative review of classification and taxability of property; providing for county commissions to sit as boards of review after property tax tickets are issued and specifying powers, duties and procedures of such boards; permitting assessments to be corrected by county commissions after informal conference with assessor; providing for judicial review of valuation, classification and taxability issues; providing for contents and effect of judicial orders granting relief; defining certain terms; specifying effective dates; and preserving prior law for prior assessments.

Be it enacted by the Legislature of West Virginia:
That section six, article one, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended be amended and reenacted; and that sections two-a and twenty-four, article three of said chapter be amended and reenacted, all to read as follows:
ARTICLE 1. SUPERVISION.
§11-1-6. Forms and instructions for assessors.
(a) The tax commissioner shall prepare and forward to the assessors ~~such~~ uniform printed forms for the personal property books, and the land books, and ~~such~~ lists of taxable subjects to be furnished by the assessors to persons chargeable with taxes, ~~as will~~ in order to procure a perfect assessment of all the persons and property, both real and personal, in this state subject to taxation, and ~~shall have~~ the commissioner has full power to alter or change any and all forms and books from time to time, ~~so as~~ in order to procure a just and equal assessment of all taxable property. ~~Provided, however,~~ ~~That~~
(b) The tax commissioner shall integrate and coordinate the uniform printed forms in order to facilitate ease of compliance by persons subject to the reporting requirements, and ease of administration, assessment and collection of taxes, with respect to related persons and property, both real and personal, subject to taxation.
(c) The uniform printed forms shall include, or shall be accompanied by: (i) Complete, uniform printed instructions for proper completion and timely filing of the forms; (ii) notice of penalties for failure to comply with applicable filing requirements; (iii) notice of the procedures for making a written request for extension of time to file the forms; and (iv) notice of the procedure for making an amendment to a form previously filed. The uniform printed forms shall also include on their face an appropriate space for the person chargeable with taxes to indicate the classification for levy purposes and to claim any exemption from taxation, with respect to each item of real and personal property to be reported and the basis or reason therefor.
(d) Uniform printed forms prepared by the tax commissioner shall be furnished by the assessors to persons chargeable with taxes with respect to real and personal property used by that person in the conduct of a trade or business, and these forms may be accompanied by the supplemental uniform printed local forms prepared by any assessor to facilitate his or her work in that county, as approved by the tax commissioner.
(e) Uniform printed forms prepared by the tax commissioner may be furnished by the assessors to persons chargeable with taxes with respect to real and personal property that is not used by that person in the conduct of a trade or business, or in lieu thereof, any individual assessor may furnish to persons chargeable with taxes in his or her county a uniform printed local form prepared by that individual assessor: Provided, That the local form is approved in advance by the tax commissioner.
(f) County assessors may, with the approval of the tax commissioner, also use ~~such~~ other printed local forms as that may be necessary in the use of mechanical devices designed to facilitate the work of the assessor. ~~Provided further,~~ ~~That the~~ The county ~~court~~ commission is hereby authorized to purchase and pay out of the county treasury for ~~such~~ these printed local forms for use by the assessor.
(g) The tax commissioner shall also, by letter or printed circular, give ~~such~~ instructions to the assessors respecting their duties ~~as may seem~~ that seems to him or her judicious; and if any assessor ~~fail~~ fails to obey ~~such~~ these instructions, so far as they are not contrary to law, he or she shall forfeit not less than one hundred dollars nor more than five hundred dollars and, upon being convicted, shall be removed from office.
(h) Effective date. -- Amendments to this section enacted in the year one thousand nine hundred ninety-eight, apply to assessment years beginning on or after the first day of July, one thousand nine hundred ninety-eight. For assessment years that begin before that date, the language of this section as then in effect is fully preserved.
ARTICLE 3. ASSESSMENTS GENERALLY.
§11-3-2a. Notice of increased proposed assessment required, exceptions to notice; notice of increased assessment; notice of special valuation.
(a) If the assessor determines that the assessed valuation of any item of ~~real~~ property is more than ten percent greater than the valuation assessed for that item in the last tax year and the increase be is entered in the property books, as provided in section nineteen of this article, the assessor shall ~~give~~ deliver written notice of the increase to the person assessed or to the person controlling the property, as provided in section two of this article. The notice must be ~~given~~ delivered at least fifteen days ~~prior to~~ before the first ~~meeting in~~ day of February ~~at which the county commission meets as the board of equalization and review~~ for that tax year and advise the person assessed or the person controlling the property of his or her right to appear before the assessor and seek an adjustment in the ~~assessment~~ assessed valuation. The notice shall be ~~made~~ delivered by ~~first class~~ United States ~~postage~~ mail mailed to the address of the person assessed or to the person controlling the property for payment of tax on the item in the previous year. unless there was a general increase of the entire valuation in any one or more districts in which case the notice shall be by publication thereof by a Class II-O legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code, and the area for the publication is the county The notice shall be provided by the assessors on uniform preprinted forms prepared and forwarded to the assessors by the tax commissioner for that purpose. The requirement of notice under this ~~section~~ subsection is satisfied and waived if personal notice of the proposed increase is shown by:
(1) The taxpayer having signed the assessment form after it had been completed showing the ~~increase~~ proposed increased assessed valuation;
(2) Notice was given as provided in section three-a of this article and the proposed increased assessed valuation is based solely on the information contained in that notice; or
(3) The person so whose property is to be assessed ~~executing~~ having executed acknowledgment of the notice of the ~~increase~~ proposed increased assessed valuation.
(b) During the initial reappraisal of all property under section seven, article one-c of this chapter, the tax commissioner and each county assessor shall send every person owning or controlling property appraised by the tax commissioner or the county assessor, as the case may be, a pamphlet which explains the reappraisal process and its equalization goal in a detailed yet informal manner. The property valuation training and procedures commission, created under section three, article one-c of this chapter, shall design the pamphlet for use in all counties while allowing individual county information to be included if it determines that the information would improve understanding of the process.
(b)(1) Notwithstanding any other provision of law to the contrary, when any increase occurs in the assessed valuation or there is any change in the classification or taxability of any property either from the immediately preceding tax year or from the classification or taxable status indicated by the owner thereof in his or her return for the current tax year, and that increase or change is entered in the property books, as provided in section nineteen of this article, and the property books are approved by the county commission sitting as a board of equalization, as provided in section twenty-four of this article, notice of all such increases and changes shall be delivered to the property owner at the same time as and in conjunction with the mailing to the property owner of the tax bill with respect to that property, by mailing the notice by United States mail to the address of the property owner as shown on the tax bill. The assessor shall provide this notice to the sheriff on uniform preprinted forms provided to the assessor by the tax commissioner for that purpose.
(2) The notice required pursuant to subdivision (1) of this subsection shall contain the information hereinbefore required, and shall also set forth all portions of the following information that apply to the property, in the form shown or as near thereto as may be practicable:
"NOTICE
ATTENTION: There has been determined AN INCREASE IN THE ASSESSED VALUATION of one or more of the properties identified on your property tax bill for this year. This INCREASE ASSESSED VALUATION is the assessed valuation being used for purposes of imposition of your property tax.
ATTENTION: There has been A CHANGE IN THE CLASSIFICATION of one or more of the properties identified on your property tax bill for this year. This CHANGED CLASSIFICATION is the classification being used for purposes of imposition of your property tax and it differs from the classification that you indicated for this property in your property tax return.
ATTENTION: There has been A CHANGE IN THE TAXABILITY of one or more of the properties identified on your property tax bill for this year. This CHANGED TAXABILITY is the taxable status being used for purposes of imposition of your property tax and it differs from the taxable status that you indicated for this property in your property tax return.
IDENTIFICATION OF INCREASE(S) OR CHANGE(S)
The following information is provided in order to assist you in identifying all of the increase(s) or change(s) described above and all property to which the increase(s) or change(s) apply:
REAL PROPERTY
Property Identification:
Last Year This Year (or as claimed
in your return)

1. Appraised Valuation: $ $
Land: $ $
Improvement: $ $
2. Assessed Valuation: $ $
Land: $ $
Improvement: $ $
3. Classification:
Land: $ $ Improvement: $ $
4. Taxability: $ $
Land: $ $
Improvement: $ $

PERSONAL PROPERTY
Property Identification: 1. Appraised Valuation:$ $
2. Assessed Valuation:$ $
3. Classification:$ $
4. Taxability:$ $
RIGHT TO ADMINISTRATIVE REVIEW
A. Any owner of property that is subject to tax, who properly and timely completes and files a written protest as provided herein, is entitled to a hearing before the county commission, sitting as a board of review from the twentieth day of July to the fifteenth day of August of this year, to protest the assessed valuation of the property with respect to this tax year. However, in no case may any question of classification or taxability be considered or reviewed by the county commission. (See paragraph B below.) This hearing shall be allowed only if the property owner completes and files in the office of the clerk of the county commission, either personally or by United States mail, on or before the first day of August of this year, a written protest of the assessed valuation on a uniform preprinted form prepared by the tax commissioner for that purpose and made available upon request at the clerk's office, or on a form substantially similar thereto. Upon receipt of a written protest, the clerk of the county commission shall assign a time for the hearing and notify the property owner of that time. In the event that the property owner also desires to protest the classification or taxability of any of his or her property, he or she shall, in addition to seeking the review described in this paragraph, also seek the review described in paragraph B below.
Any person receiving this notice who fails to apply for review by the county commission sitting as a board of review in the manner herein provided waives his or her right to ask for correction of the assessed valuation of any property or properties with an assessed valuation totaling less than fifty thousand dollars for that tax year and he or she may not thereafter obtain administrative or judicial review of the correctness of the assessed valuation for that tax year.
B. Any owner of a property who properly and timely completes and files a written protest as provided herein is entitled to a written decision from the tax commissioner regarding the classification or taxability of the property with respect to that tax year. A decision by the tax commissioner shall be issued only if the property owner completes and files with the tax commissioner a written protest of the assessment as it relates to the classification or taxability of the property, on a uniform preprinted form prepared by the tax commissioner for that purpose and made available at the assessor's office or on a form substantially similar thereto, by United States mail, on or before the first day of August of that year. In the event that the property owner also desires to protest the assessed valuation of any of his or her property, he or she shall, in addition to seeking the review described in this paragraph, also seek the review described in paragraph A above.
Any person receiving this notice who fails to apply for review by the tax commissioner in the manner herein provided waives his or her right to ask for correction of the classification or taxability of the property for that tax year and may not thereafter obtain administrative or judicial review of the correctness of the classification or taxability of the property for that tax year.
AVAILABILITY OF GENERAL ASSESSMENT INFORMATION
There is available for inspection in the assessor's office, during regular business hours, general assessment information including, but not limited to, the appraised valuation, assessed valuation, assessment ratios, classification and taxability of all property in the county, and the same information with respect to the immediately preceding year's assessments.
PROCEDURES BY WHICH LEVY (TAX) RATES ARE SET
The levy (tax) rate applied to the assessed valuation of property is a composite of the levy rate set by each levying body in the county with jurisdiction to tax that property. Each levying body makes its levy estimate or sets the levy rate annually in public meetings that are held between the seventh and the twenty-eighth day of March of the tax year. See the county commission, board of education or municipality for the scheduling of these meetings."
(3) If any property identified in the notice consists of identifiably separate items, lots, tracts or parcels of land, or contains improvements on any such items, lot, tract or parcel, the appraised and assessed valuation and the classification and taxability shall be disclosed with respect to each item, lot, tract or parcel and improvement thereon.
(4) Notwithstanding any other provision of law to the contrary, if the notice required to be provided at the same time as the tax bill is not given as required, pursuant to subsection (b) of this section, that property owner may not be required to comply with the provisions of section twenty-five of this article in order to be entitled to judicial review of the assessment by the circuit court, but the property owner may comply with those provisions, at his or her election.
(c) The tax commissioner shall prepare and forward to the assessors a uniform printed form of a notice which shall be published by the assessors in June of each year as a retail display advertisement, as opposed to a legal or classified advertisement, to be published in every newspaper of general circulation within the county, which advertisement shall appear in the following form:
"NOTICE
RIGHT TO ADMINISTRATIVE REVIEW
A. Any interested person who timely completes and files a written protest as provided herein is entitled to a hearing before the county commission, sitting as a board of review from the twentieth day of July to the fifteenth day of August of this year, to protest the assessed valuation of any property as entered in the property books by the assessor for use in imposing property taxes in this tax year. However, in no case may any question of taxability or classification be considered by the county commission. (See paragraph B below.) The hearing shall be allowed only if the interested person has completed and filed a written protest of the assessed valuation on or before the first day of August of this year, either personally or by United States mail, in the office of the clerk of the county commission, on a uniform preprinted form prepared by the tax commissioner for that purpose and made available upon request at the clerk's office or on a form substantially similar thereto. Upon receipt of a written protest, the clerk of the county commission shall assign a time for the hearing and notify the person protesting and the owner of the property, if they are not the same, of this time. If the person protesting the assessed valuation also desires to protest the classification or taxability of any of the property, he or she shall, in addition to seeking the review described in this paragraph, also seek the review described in paragraph B below.
B. At any time after property is identified on a property tax return and before the first day of July of the tax year, any interested person is entitled to request and obtain from the assessor, within five days after making the request, a written determination of the proposed classification or taxability of any property. If the person is dissatisfied with the proposed classification or taxability of the property, he or she may file objections in writing not later than the fifteenth day of July of the tax year with the assessor and, if it is not the same person, with the owner of the property. The assessor shall decide the question by either sustaining the objection and making proper corrections or by upholding the proposed classification or taxability and, if requested, stating the reasons for upholding the proposed classification or taxability in writing. The assessor may, and if the person or the owner of the property requests, the assessor shall certify the question to the state tax commissioner in a statement sworn to by all the parties or, if the parties are unable to agree, in separate sworn statements, not later than the first day of August of the tax year, giving a full description of the property and any other information which the tax commissioner may require. The tax commissioner shall prescribe forms on which questions shall be certified and he or she is authorized to pursue any inquiry and procure any information which may be necessary for the disposition of the issue.
AVAILABILITY OF GENERAL ASSESSMENT INFORMATION
There is available for inspection in the assessor's office, during regular business hours, general assessment information including, but not limited to, the appraised valuation, assessed valuation, assessment ratios, classification and taxability of all property in the county and the same information with respect to the immediately preceding year's assessments.
PROCEDURES BY WHICH LEVY (TAX) RATES ARE SET
The levy (tax) rate applied to the assessed valuation of property is a composite of the levy rate set by each levying body in the county with jurisdiction to tax that property. Each levying body makes its levy estimate or sets the levy rate annually in public meetings held between the seventh and the twenty-eighth day of March of the tax year. See the county commission, board of education or municipality for the scheduling of these meetings."
(1) The advertisement shall be of a size sufficient to be readily visible and apparent to the readers of the newspaper, shall be at least fifteen column inches or its equivalent and shall appear in each newspaper in some portion thereof other than that portion devoted to legal and classified advertising. The assessor shall solicit the running of the advertisement as a public service or at a reduced cost but, in any event, the cost of the advertisement shall be paid for out of the county treasury with funds appropriated for that purpose.
(2) The advertisement shall be published at least three times between the first and last day of June in every year but no more often than once a week during that period and shall be published the third and final time not earlier than the twenty- first day of June or, in the case of weekly newspapers, the edition next preceding that date.
(3) The advertisements required to be published by the provisions of this section may not include the name of the tax commissioner or of any other public official or employee, whether elected or appointed and the person may be referred to in the advertisements, if at all, by their title or office only.
(d) Effective date. -- Amendments to this section enacted in the year one thousand nine hundred ninety-eight, apply to assessment years beginning on or after the first day of July, one thousand nine hundred ninety-eight. For assessment years that begin before that date, the language of this section as then in effect is fully preserved.
§11-3-24. Equalization of proposed assessments by county commission.
(a) The county commission shall annually, not later than the first day of February, meet for the purpose of ~~reviewing and~~ equalizing the ~~assessment made~~ assessments proposed by the assessor. It ~~shall~~ may not adjourn for longer than three days at a time until this work is completed, ~~and shall not remain in session for a longer period than twenty-eight days~~ and ~~shall~~ may not adjourn sine die before the ~~fifteenth~~ twenty-eighth day of February. At the first meeting, the assessor shall submit the property books for the current year, which shall be complete in every particular, except that the levies shall not be extended. The assessor and his or her assistants shall attend each meeting and render every assistance possible in connection with the value of property assessed by them.
(b) The county commission shall proceed to examine ~~and review~~ the property books, and shall add on the books the names of persons, the value of personal property and the description and value of real estate liable to assessment which was omitted by the assessor. ~~They~~ It shall correct all errors in the names of persons, in the description and valuation of property, and ~~they~~ it shall cause to be done whatever else may be necessary to make the valuation comply with the provisions of this chapter. But in no case ~~shall~~ may any question of classification or taxability be considered. ~~or reviewed.~~ If the county commission ~~determine~~ determines that any property is assessed at more or less than sixty percent of its true and actual value, it shall fix it the assessment for that property at ~~the~~ sixty percent of its true and actual value. ~~But no assessment shall be increased without giving~~
(c) If the county commission determines to fix the assessed valuation of any property in an amount that is more than the assessed valuation proposed by the assessor for that property, the county commission shall give notice to the property owner ~~at least five day's notice,~~ in writing, ~~and~~ signed by the president of the county commission, of ~~the~~ its intention to make the increase. This notice shall be delivered to the property owner at least five days before the date on which the county commission intends to make the increase; but in no event may this notice be delivered later than the twentieth day of February. The county commission shall provide this notice in a uniform preprinted form prepared and forwarded to the county commission by the tax commissioner for that purpose. The notice required by this subsection (c) shall be delivered:
~~Service upon~~ (1) By delivering it to the property owner ~~shall be sufficient, or upon~~ or to his or her designated agent or attorney in person, or ~~if sent~~ by sending it by ~~registered~~ United States certified mail to ~~such~~ the property owner or his or her designated agent or attorney at the property owner's last known place of abode or the last known address of the property owner's designated agent or attorney.
(2) If he or she be is not found and ~~have~~ has no known place of abode, then notice shall be given by publication ~~thereof~~ as a Class I legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code, and the publication area ~~for~~ of ~~such publication~~ this notice shall be the county. The date of the publication shall be at least five days ~~prior to~~ before the date that the county commission intends to make the increase.
(d) ~~When it is desired~~ If the county commission intends to increase the entire valuation in any one district by a general increase, individual notice to affected property owners, as provided in subsection (c) of this section, is not required and notice of the general increase shall be given by publication ~~thereof~~ as a ~~Class II-0 legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code, and the publication area for such publication shall be the county.~~ retail display advertisement, as opposed to a legal or classified advertisement. This retail display advertisement shall be published in every newspaper of general circulation within the county and shall be in the following form:
"NOTICE
The county commission of this county has proposed a general increase in the assessed valuation of all properties in the Districts of in this county. This general increase is being proposed for use in the imposition of property taxes for this year and is in the amount of percent.
RIGHT TO ADMINISTRATIVE REVIEW
Any owner of property subject to tax who timely completes and files a written protest as provided herein is entitled to a hearing before the county commission, sitting as a board of equalization in February, to protest the proposed increased assessed valuation of the property. However, in no case may any question of taxability or classification be considered. The hearing shall be allowed only if the property owner has completed and filed a written protest of the assessed valuation in the office of the clerk of the county commission, either personally or by United States mail, on or before the twentieth day of February of the assessment year, on a uniform preprinted form prepared by the tax commissioner for that purpose and made available upon request at the clerk's office or on a form substantially similar thereto. Upon receipt of a written protest, the clerk of the county commission shall assign a time for the hearing and notify the property owner of that time."
(1) This retail display advertisement shall be of a size sufficient to be readily visible and apparent to the readers of the newspaper, shall be at least fifteen column inches or its equivalent and shall appear in each newspaper in some portion thereof other than that portion devoted to legal and classified advertising. The county commission shall solicit the running of the advertisement as a public service or at a reduced cost but, in any event, the cost of the advertisement shall be paid for by the county commission out of the county treasury.
(2) The advertisement shall be published at least two times between the first and fifteenth day of February but no more often than once a week during this period and shall be published the second and final time no earlier than the tenth day of February or, in the case of a weekly newspaper, the edition next preceding that date. The date of the last publication shall be at least five days ~~prior to~~ before the date that the county commission orders the increase in valuation.
(3) The advertisements required to be published by the provisions of this subsection may not include the name of the tax commissioner or of any other public official or employee, whether elected or appointed, and the person may be referred to in the advertisements, if at all, by their title or office only.
(4) When an increase is made, the same valuation ~~shall~~ may not again be changed by the county commission unless notice is again given as ~~heretofore~~ provided in this section.
(e) The clerk of the county commission shall publish notice of the time, place and general purpose of the meeting as a Class II legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code, and the publication area for such publication shall be the county involved. The expense of publication shall be paid out of the county treasury of the county commission sitting as a board of equalization pursuant to subsection (a) of this section, including the opportunity of all persons to appear before the county commission to comment or object to the proposed assessments made by the assessor. The notice shall be published in January of each year as a retail display advertisement as opposed to a legal or classified advertisement, shall be published in every newspaper of general circulation within the county and shall be in the following form:
"NOTICE
The County Commission of this county will meet beginning on first day of February of this year as a board of equalization for the purposes of equalizing the proposed assessments of property made by the assessor. The County Commission, sitting as a board of equalization, will not adjourn earlier than the twenty-eighth day of February of this year. The County Commission will meet as a board of equalization in the chambers of the county commission located in the county courthouse of this county, located at . Any person who desires may attend and appear before the board of equalization to comment on or object to the assessed valuation of any property, as entered in the property books by the assessor."
(1) This retail display advertisement shall be of a size sufficient to be readily visible and apparent to the readers of the newspaper, shall be at least fifteen column inches or its equivalent and shall appear in each newspaper in some portion thereof other than that portion devoted to legal and classified advertising. The county commission shall solicit the running of the advertisement as a public service or at a reduced cost, but, in any event, the cost of this advertisement shall be paid for out of the county treasury with funds appropriated for that purpose.
(2) The advertisement shall be published at least three times between the first and last day of January in every year, but no more often than once a week during that period, and shall be published the third and final time no earlier than the twenty-first day of January or, in the case of weekly newspapers, the edition next preceding that date.
(3) The advertisement required to be published by the provisions of this section may not include the name of the tax commissioner or of any other public official or employee, whether elected or appointed, and the person may be referred to in the advertisement, if at all, by their title or office only.
(f) Any owner of property subject to tax who timely completes and files a written protest, as provided in subsection (g) of this section, is entitled to a hearing before the county commission, sitting as a board of equalization pursuant to subsection (a) of this section, in February to protest the assessed valuation of the property as determined by the county commission, as provided in subsection (c) or (d) of this section. However, in no case may any question of taxability or classification be considered.
(1) The hearing shall be allowed only if the property owner has completed and filed in the office of the clerk of the county commission a written protest of the assessed valuation, either personally or by United States mail, on or before the twenty-sixth day of February of the tax year, with respect to an individual assessed valuation increased by the county commission, pursuant to subsection (c) of this section, or on or before the twentieth day of February of the tax year, with respect to a general increase of assessed valuations in any one district proposed by the county commission, pursuant to subsection (d) of this section, on a uniform preprinted form prepared by the tax commissioner for that purpose and made available upon request at the clerk's office, or on a form substantially similar thereto. The form shall require the property owner, or his or her duly authorized agent having knowledge of the facts thereof, to verify under oath the information contained therein, to set forth with particularity the assessed valuation objected to, together with the reasons for the objections, and to set forth with particularity the assessed valuation which he or she contends is the true and actual value of the property.
(2) Upon receipt of the written protest, the clerk of the county commission shall assign a date, time and place for the hearing and shall notify the property owner of the date, time and place.
(3) In the event that the property owner also desires to object to the classification or taxability of any of his or her property, he or she shall, in addition to seeking the review provided by this subsection, also seek the review provided by section twenty-four-a of this article.
(g) If Any person who fails to ~~apply for relief at this meeting~~ file a written protest as provided in subsection (f) of this section, ~~he shall have~~ has not waived his or her right to ask for correction ~~in his assessment list~~ of the assessed valuation of any property for the current tax year, and ~~shall not~~ may thereafter nonetheless be permitted to ~~question~~ obtain administrative review of the correctness of ~~his list~~ the assessed valuation of any such property as finally fixed by the county commission, ~~except on appeal to the circuit court~~ as provided by section twenty-four-c of this article.
(h) If any person files a written protest pursuant to subsection (f) of this section, and the county commission issues a written decision pursuant thereto, he or she is, nevertheless, entitled to further administrative review of the assessment by the county commission, sitting as a board of review, pursuant to section twenty-four-c of this article.
(i) No person may be required to comply with the provisions of this section in order to be entitled to judicial review of the assessment by the circuit court, pursuant to section twenty-five of this article.
(j) After the county commission completes the ~~review and~~ equalization of the property books, a majority of the commission shall sign a statement that it is the completed assessment of the county for the year; then the property books shall be delivered to the assessor and the levies extended as provided by law.
(k) Effective date. -- Amendments to this section enacted in the year one thousand nine hundred ninety-eight, apply to assessment years beginning on or after the first day of July, one thousand nine hundred ninety-eight. For assessment years that begin before that date, the language of this section as then in effect is fully preserved.

NOTE: The purpose of this bill is to reform the procedures for obtaining administrative and judicial review of property tax assessments: (1) By improving and clarifying reporting procedures and the penalties for failure to follow those procedures; (2) by enhancing notice to taxpayers; (a) of those procedures and penalties; (b) of proposed increases in their assessments; and (c) of the various remedies available for correction of erroneous tax assessments; (3) by expanding and improving the opportunities for administrative and judicial review of tax assessments; and (4) by clarifying the procedures for administrative and judicial review of tax assessments.

Strike-throughs indicate language that would be stricken from present law, and underscoring indicates language that would be added.