During the 1997 Regular Session, the Legislature approved legislation that eases the burden that taxpayers must overcome when challenging the property appraiser's assessment by reducing the taxpayer's burden of proof to "preponderance of the evidence" or "clear and convincing evidence" depending upon the circumstances surrounding the property appraiser's assessment. This Article describes the history of this legislation and discusses the potential impact of these new burdens of proof. Part II provides the backdrop for the 1997 legislation. Part III traces the history of the 1997 legislation. Part IV discusses the new standard implemented by the 1997 legislation. Finally, in Part V, the author concludes that if the new section 194.301 is implemented equitably, the statute will satisfy the constitutional mandate to assess "just valuation." At the same time, the statute will ameliorate perceived inequities in the former system.
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