Property Tax Act Modifications

Added a specific application deadline for residential property tax exemptions - applications must be filed by September 15 or within 45 days after the county auditor provides notice, whichever is later.

Clarified that counties cannot request information beyond what's on the commission-approved form when processing exemption applications.

Changed agricultural land assessment rules to allow land less than five acres to qualify if it's used with other eligible acreage under identical ownership, and added provisions for land fallowing during water shortages.

Expanded the State Tax Commission's authority to review appeals related to tax deferral and tax abatement decisions, and required the commission to report to the Legislature when promulgating new rules.

Added new definitions for tax-related terms including 'centrally assessed new growth,' 'eligible new growth,' and various types of tax increment zones and project areas.

Made technical corrections to code section numbering and formatting throughout the Property Tax Act chapters.