On or 11 before the fourth Monday in October, the state tax commission shall notify the 12 county commissioners of each county of the approval of all previously certi- 13 fied levies. 17 ties have fixed a levy or certified a property tax budget increase that 18 exceeds any limitation provided by law. 34 trict or municipality levying such unauthorized or excess levy to set aside 35 such levy as being illegal. Any necessary expenses incurred by the attorney general or the county 37 attorney in the prosecution of such action shall be borne by the county in 38 which the suit was brought. This proposed legislation would expand State Tax Commission notification of an unauthorized levy to include the board of county commissioners and the county treasurer.
Present statute requires notification be provided only to the county attorney.
The legislation further specifies that the State Tax Commission shall make such notification on or before the fourth Monday in October to prevent inadvertent mailings of an unlawful levy. The statute change proposed is procedural and will have no fiscal impact on the state general fund or local government budgets.