AMENDMENT FOR SENATE ENGROSSED BILL
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___________________ moved that SB 91 be amended as follows:
On page 1 of the Senate engrossed bill, delete lines 6 to 9, inclusive, and insert:
"
After notice and unanimous vote of the shareholders, a shareholder of a subchapter S corporation
that has ten or fewer shareholders, may represent the corporation during a property tax appeal,
pursuant to chapter 10-11, to the Office of Hearing Examiners. The designated shareholder does not
need to be a licensed attorney. In order to exercise this option, the corporation shall present to the
Office of Hearing Examiners, the name and mailing address of each of the shareholders, proof of
notice to the shareholders, and a copy of the minutes and motion or resolution reflecting the
unanimous vote authorizing the designated shareholder to represent the corporation in the appeal.".