138.435. Office of state ombudsman for property assessment and taxation established--administration, duties, authority.
Office of state ombudsman for property assessment and taxationestablished--administration, duties, authority.
138.435. 1. There is hereby established within the state taxcommission the "Office of State Ombudsman for Property Assessment andTaxation" for the purpose of helping to assure the fairness,accountability, and transparency of the property tax process.
2. The office shall be administered by the state ombudsman, who shalldevote his or her entire time to the duties of the position.
3. The office shall establish and implement procedures for receiving,processing, responding to, and resolving complaints made by or on behalf oftaxpayers relating to assessments, valuation of property, tax levies ofpolitical subdivisions, and appeals before the assessor, board ofequalization, or the state tax commission.
4. The ombudsman or representatives of the office shall have theauthority to:
(1) Investigate any complaints or inquiries that come to theattention of the office. The ombudsman shall have access to reviewtaxpayer records, if given permission by the taxpayer or the taxpayer'slegal guardian. Taxpayers shall have the right to request, deny, orterminate any assistance that the ombudsman may provide;
(2) Make the necessary inquiries and review of such information andrecords as the ombudsman or representative of the office deems necessary toaccomplish the objective of verifying these complaints.
5. The office shall acknowledge complaints, report its findings, makerecommendations, gather and disseminate information and other material, andpublicize its existence.
6. The ombudsman may recommend to the relevant state or localgovernmental agency or political subdivision changes in the rules andregulations adopted or proposed by such governmental agency or politicalsubdivision which do or may adversely affect the rights or privileges oftaxpayers. The office shall analyze and monitor the development andimplementation of federal, state and local laws, regulations, and policieswith respect to property assessment and taxation, and shall recommend tothe state tax commission changes in such laws, regulations, and policiesdeemed by the office to be appropriate.
7. The office shall promote community contact and involvement withtaxpayers through the use of volunteers and volunteer programs to encouragecitizen involvement in the property tax process.
8. The office shall prepare and distribute to each county writtennotices which set forth the address, telephone number, and e-mail addressof the office, a brief explanation of the function of the office, theprocedure to follow in filing a complaint, and other pertinent information.
9. The county shall ensure that such written notice is available uponrequest of any taxpayer.
10. The office shall inform taxpayers or their legal guardians oftheir rights and entitlements by means of the distribution of educationalmaterials and group meetings.
(L. 2008 S.B. 711)