SB519

Requires tax assessors to obtain written permission from landowners to enter private property for appraisals or audits.

Revises property tax assessment procedures by mandating that tax assessors must secure written permission from landowners before entering private property to appraise or audit. Landowners can require their presence during such assessments. If permission is not granted, the assessors must estimate property value based on available data. The bill also stipulates that vehicular access for appraisals is limited to established roads and trails unless otherwise approved by the landowner.