COST - Council on State Taxation Amicus Briefs AT&T Mobility, LLC v. Board of Supervisors of Lamar County, Mississippi COST filed an amicus brief requesting the Supreme Court of Mississippi to accept an interlocutory appeal to address both the legality of, and constitutional issues with, a county assessor’s property tax valuation of a telecommunications company’s personal property. The brief pointed out concerns with the assessor not following the State’s valuation process which for industrial personal property is
COST - Council on State Taxation COST Studies, Articles & Reports 2026 State and Local Amnesty Programs Tracker of most state and local tax amnesty programs enacted and conducted in 2026.
COST - Council on State Taxation COST Comments & Testimony Testimony in Support of Amendments to Improve Tax Appeal Process, H.B. 613 COST submitted a letter in support of Ohio H.B. 613, with amendments that the Ohio Chamber and Ohio Department of Taxation have submitted, to improve the State’s tax appeal process. COST noted that adequate time and funding is needed for the Ohio Tax Department and Ohio Board of Tax Appeals to successfully implement the tax appeal changes.