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Judicial and Legislative Update - New Developments In Ad Valorem Taxation

Bradley A. Hutchins and Allie C. Jett

April 2016

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If approved by the Governor, two bills passed by the General Assembly in 2016 will cause significant changes to ad valorem taxation. Before collecting taxes for 2016, and possibly for prior years, Tax Commissioners and Tax Collectors should be aware of and consider these important changes. Further, the Court of Appeals has recently provided clarity on the extent of sovereign immunity enjoyed by Tax Commissioners and Tax Collectors. This video analyzes these significant new developments.

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