Attorney urges Tax Commission to narrow proposed notarization requirement for appeals

Nathan Ferruzzi, an attorney appearing as a member of the public, told the commission the proposed addition of a notarization requirement to form TC-737 and the use of notarization on PT-11 would "create the appearance of discouraging appeals or making it more difficult for taxpayers to be represented." Ferruzzi said counties already sometimes require additional documentation of an entity's signatory authority and that adding notarization becomes "duplicative and redundant" when time for appeals is limited.

Jason Gardner, a deputy executive director for the Tax Commission, responded that the agency's primary concern is privacy and preventing unauthorized access to taxpayer information: "privacy and security of information is of, most importance, and and that was the primary goal of, of implementing this notarization, requirement." Gardner said he saw room for exceptions for government agencies and for attorneys, but expressed hesitation about widening exceptions beyond attorneys without further review. Commissioners asked Ferruzzi to submit his concerns in writing so the commission and staff could consider a narrowly drawn exception.

Why this matters: The change could add a procedural hurdle in time-sensitive property-tax appeals and affects who may appear on behalf of taxpayers. The commission did not adopt the notarization change on the spot; staff and commissioners flagged statutory language that could allow an agency-provided form to be excepted from a notary requirement and committed to reviewing written public comments before finalizing rule language.