Research

Administrative History

Chapter 712 of the Laws of 1899 granted the State Board of Tax Commissioners the power to assess the taxable value of special franchise properties. The law defined a special franchise property as the property of a person or corporation which was "situated in, upon, under or above any street, highway, public place or public waters" and which was constructed, maintained, or operated through a franchise, right, or permission granted by the relevant government jurisdiction (municipal or state). An individual or business entity was allowed fifteen days after receiving notice of the filing of a special franchise property assessment to petition for a writ of certiorari to have the assessment reviewed by the State Board of Tax Commissioners.

Power to assess special franchise properties was transferred to the State Board of Equalization and Assessment when the board was removed from the Department of Taxation and Finance and established as an independent, temporary state commission in 1949 (Chapter 346).