Authorizes the prevailing party in certain collection actions to recover attorney fees and costs under certain circumstances (EN INCREASE LF EX See Note)
Authorizes the mediation of certain tax disputes, the issuance of policy advice, and requests for private letter rulings under certain circumstances (EN NO IMPACT GF EX See Note)
Allows a taxpayer who is subject to any collection procedure for local sales tax, or whose request for a refund of such tax has been denied by a collector, to initiate a mandatory, binding, arbitration proceeding. (See Act) (RE SEE FISC NOTE LF EX)
Clarifies notice required to be provided to property taxpayers of a change in interest rate on delinquent property taxes under certain emergency circumstances; permits municipality to extend grace period under certain emergency circumstances.