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REFERENCE TITLE: supplemental notice of valuation; appeal |
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State of Arizona House of Representatives Fiftieth Legislature First Regular Session 2011
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HB 2535 |
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Introduced by Representative Williams
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AN ACT
Amending section 42-15105, Arizona Revised Statutes; relating to property tax appeals.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-15105, Arizona Revised Statutes, is amended to read:
42-15105. Supplemental notice and appeal of valuation or classification in case of new construction, changes to assessment parcels and changes in use
For property that is valued by the assessor, in the case of new construction, additions to, deletions from or splits or consolidations of assessment parcels and changes in property use that occur after September 30 of the preceding year and before October 1 of the valuation year:
1. The assessor shall notify the owner of the property of any change in the valuation or legal classification on or before September 30 of the valuation year.
2. Within twenty‑five days after the date of the assessor's notice, the property owner may appeal the valuation or legal classification to the state board of equalization if the property is located in a county with a population of five hundred thousand persons or more or to the county board of equalization if the property is located in any other county.
3. The property owner may appeal the valuation directly to court pursuant to chapter 16, article 5 of this title on or before December 15 regardless of whether the owner has exhausted administrative remedies under paragraph 2.