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REFERENCE TITLE: property tax valuation appeals |
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State of Arizona House of Representatives Fifty-third Legislature First Regular Session 2017
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HB 2332 |
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Introduced by Representatives Campbell: Stringer, Senator Fann
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AN ACT
Amending section 42-16207, Arizona Revised Statutes; relating to property tax valuation appeals.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-16207, Arizona Revised Statutes, is amended to read:
42-16207. Commencement of appeal; notice of appeal; preliminary expert opinion affidavits; requirements
A. A court appeal relating to valuation or classification of property is commenced by filing a notice of appeal with either the tax court or the superior court pursuant to section 12-163, subsection B.
B. The notice of appeal shall contain a statement of the reasons why the valuation or classification is excessive or erroneous.
C. If the department or the county requests an increase in full cash value, the response filed shall contain a statement of the reasons why the valuation or classification is insufficient or erroneous.
D. The following requirements apply to a court appeal that asserts that the taxing authority's valuation is excessive for a property whose full cash value exceeds four million dollars:
1. The appellant shall serve one or more preliminary expert opinion affidavits with the initial disclosures that are required by the Arizona rules of civil procedure. The appellant may provide as many affidavits as the appellant considers necessary. Absent a showing of good cause, opinions of value introduced at trial by the appellant may be expressed on appeal only by individuals whose preliminary affidavits are offered pursuant to this paragraph. Each preliminary affidavit must include:
(a) The expert's qualifications to express an opinion on the value of the property.
(b) The expert's opinion of the market value of the property as of the valuation date.
(c) The specific facts that form the basis for the expert's opinion of value.
(d) An explanation of the expert's application of standard appraisal methods and techniques to the specific facts to arrive at the opinion of value.
2. A party may use a preliminary expert opinion affidavit for any purpose, including impeachment.
3. The court may extend the time for compliance with this subsection on application and good cause shown or by stipulation of the parties. If the court extends the time for compliance solely at the request of the appellant, the court shall order that any interest that would accrue to the appellant pursuant to section 42-16214 does not accrue until the appellant files the preliminary expert opinion affidavit unless the court finds by clear and convincing evidence that the appellant cannot comply due to the deliberate actions of the respondent.
4. The court, on motion, shall dismiss the appeal if the appellant fails to provide a preliminary expert opinion affidavit pursuant to this subsection.
5. Within thirty days after filing the preliminary expert opinion affidavit, the appellant shall provide to the respondent copies of all documents and statements relied on by the appellant as the basis for the expert's opinion of value in the affidavit.