LAUZEN-KLEMM. (GRANBERG-WINTERS-LINDNER-RUTHERFORD-CURRIE) New Act Creates the Local Government Taxpayers' Bill of Rights Act. Requires units of local government to: determine in what order payments will be applied to tax liabilities, penalties, and interest; adopt a statute of limitations for the determination and assessment of taxes; follow certain procedures when conducting audits or appeals; abate taxes, interest, and penalties assessed because of erroneous written information provided by a local tax administrator; appoint one or more Tax Appeal Officers; disclose the amount of tax due; establish an internal review process concerning liens; and provide copies of tax ordinances to the Department of Revenue. Limits the amount of interest and penalties that may be assessed against taxpayers. Allows taxpayers to sue units of local government that willfully or wantonly disregard tax laws, regulations, or rules. Requires the Department of Revenue to maintain copies of tax ordinances in a computerized database that is accessible to taxpayers. Contains other provisions. Preempts home rule. Effective immediately. SENATE AMENDMENT NO. 1 Provides that a local tax administrator may determine that a late payment (now, late filing) was due to a reasonable cause and abate the penalty. HOUSE AMENDMENT NO. 1. Deletes everything. Creates the Local Government Taxpayers' Bill of Rights Act. Contains only a short title. HOUSE AMENDMENT NO. 2. Deletes everything. Creates the Local Government Taxpayers' Bill of Rights Act. Requires units of local government to provide, by ordinance, for the order of the application of tax payments to tax liabilities, penalties, and interest. Requires units of local government to timely review tax returns and provide appropriate statutes of limitations. Requires taxpayers to be notified in writing of proposed audits. Requires auditors to identify overpayments to taxpayers so that taxpayers can recover the overpayment. Provides that if the overpayment is due to the incorrect application of the payment, the auditor must notify the correct local governmental entity of the error. Requires units of local government to provide a procedure for appealing a determination of tax due or an assessment. Requires taxpayers to be provided with written statements of their rights. Requires units of local government to provide, by ordinance, for the amount of interest to be assessed on late payments, underpayments, or nonpayments of tax. Provides that late filing penalties may not exceed 5% of the amount of tax required to be shown as due on a return. Provides that late payment penalties may not exceed 5% of the tax due and not timely paid or remitted. Provides that failure to file penalties may not exceed 25% of the total tax due for a reporting period. Requires units of local government to adopt procedures for claiming a credit or refund of taxes, interest, or penalties paid in error. Requires units of local government to provide, by ordinance, for a rate of interest for overpayments of tax. Prohibits the cancellation of an installment contract for the payment of delinquent tax amounts unless the taxpayer fails to pay amounts due on time and fails to cure delinquencies, or fails to demonstrate good faith in restructuring the contract. Allows taxpayers to file applications for the voluntary disclosure of taxes due. Provides that criminal penalties may not be imposed on taxpayers for non-compliance with the provisions of a locally administered tax unless the non-compliance is the result of willful or fraudulent disregard of tax laws. Requires the establishment of an internal review process concerning liens against taxpayers. Requires units of local government to publish and make copies of taxing ordinances readily available to the public upon request. Provides that posting tax ordinances on the Internet satisfies the publication requirement. Effective January 1, 2001. 00-01-26 S FIRST READING 00-01-26 S REFERRED TO SENATE RULES COMMITTEE RULES 00-02-09 S ASSIGNED TO COMMITTEE REVENUE 00-02-17 S DO PASS 007-002-000 SREV 00-02-17 S PLACED ON CALENDAR ORDER OF 2ND READING 00-02-22 00-02-22 S FILED WITH SECRETARY 00-02-22 S AMENDMENT NO. 01-LAUZEN 00-02-22 S AMENDMENT REFERRED TO SRUL 00-02-23 S SECOND READING 00-02-23 S PLACED ON CALENDAR ORDER OF 3RD READING 00-02-24 00-02-23 S AMENDMENT NO. 01-LAUZEN 00-02-23 S BE APPROVED FOR CONSIDERATION SRUL 00-02-24 S RECALLED TO SECOND READING 00-02-24 S AMENDMENT NO. 01-LAUZEN 00-02-24 S ADOPTED 00-02-24 S PLACED ON CALENDAR ORDER OF 3RD READING 00-02-25 00-02-25 S ADDED AS A CHIEF CO-SPONSOR KLEMM 00-02-25 S 3/5 VOTE REQUIRED 00-02-25 S THIRD READING - PASSED 048-007-003 00-02-25 H ARRIVE IN HOUSE 00-02-25 H HOUSE SPONSOR WINTERS 00-02-25 H FIRST READING 00-02-25 H REFERRED TO HOUSE RULES COMMITTEE RULES 00-02-29 H ALTERNATE PRIMARY SPONSOR CHANGED TO GRANBERG 00-03-16 H ASSIGNED TO COMMITTEE EXECUTIVE 00-03-22 H ADDED AS A JOINT SPONSOR WINTERS 00-03-23 H AMENDMENT NO. 01-EXECUTIVE H 00-03-23 H ADOPTED 00-03-23 H DO PASS AMENDED/SHORT DEBATE 015-000-000 HEXC 00-03-23 H PLACED CALENDAR 2ND READING-SHORT DEBATE 00-03-28 H ADDED AS A JOINT SPONSOR LINDNER 00-03-30 H ADDED AS A JOINT SPONSOR RUTHERFORD 00-04-06 H AMENDMENT NO. 02-GRANBERG 00-04-06 H AMENDMENT REFERRED TO HRUL 00-04-06 H CALENDAR ORDER 2ND READING-SHORT DEBATE 00-04-07 H 3RD READING 00-04-07 H DEADLINE EXTENDED 00-04-07 H - APRIL 14, 2000 00-04-07 H CALENDAR ORDER 2ND READING-SHORT DEBATE 00-04-10 H AMENDMENT NO. 02-GRANBERG 00-04-10 H RULES REFERS TO HREV 00-04-10 H CALENDAR ORDER 2ND READING-SHORT DEBATE 00-04-11 H AMENDMENT NO. 02-GRANBERG 00-04-11 H RECOMMENDS BE ADOPTED HREV/008-000-000 00-04-11 H CALENDAR ORDER 2ND READING-SHORT DEBATE 00-04-12 H SECOND READING-SHORT DEBATE 00-04-12 H HELD ON CAL ORDER 2ND RDG - SHORT DEBATE 00-04-13 H AMENDMENT NO. 03-HOFFMAN 00-04-13 H AMENDMENT REFERRED TO HRUL 00-04-13 H AMENDMENT NO. 02-GRANBERG 00-04-13 H ADOPTED 00-04-13 H PLCD CAL ORDER 3RD READING-SHORT DEBATE 00-04-14 H AMENDMENT NO. 03-HOFFMAN 00-04-14 H RECOMMENDS BE ADOPTED HRUL/005-000-000 00-04-14 H ADDED AS A JOINT SPONSOR CURRIE 00-04-14 H TABLED PURSUANT TO RULE 40(a) HA 03 00-04-14 H THIRD READING/SHORT DEBATE/PASSED 117-000-000 00-04-15 S SECRETARYS DESK - CONCURRENCE 01,02 00-04-15 S FILED WITH SECRETARY 00-04-15 S MOTION TO CONCUR - HOUSE AMENDMENT NO 01,02/LAUZEN 00-04-15 S MOTION REFERRED TO SRUL 00-04-15 S MOTION TO CONCUR - HOUSE AMENDMENT NO 01,02/LAUZEN 00-04-15 S RULES REFERS TO SREV 00-04-15 S MOTION TO CONCUR - HOUSE AMENDMENT NO 01,02/LAUZEN 00-04-15 S BE APPROVED FOR CONSIDERATION SREV/008-000-000 00-04-15 S MOTION TO CONCUR - HOUSE AMENDMENT NO 01,02/LAUZEN 00-04-15 S SEN CONCURS IN HSE AMENDMENTS (NO.) 01,02/058-000-000 00-04-15 S PASSED BOTH HOUSES 00-05-12 S SENT TO THE GOVERNOR 00-07-07 S GOVERNOR APPROVED 00-07-07 S EFFECTIVE DATE 01-01-01 00-07-07 S PUBLIC ACT.............................. 91-0920 END OF INQUIRY Full Text Bill Summary