PROPOSED
HOUSE OF REPRESENTATIVES AMENDMENTS TO H.B. 2516
(Reference to printed bill)
Page 6, line 28, strike "November 30" insert "October 15"
Line 34, strike "December" insert "October"
Line 39, strike "November 30" insert "October 15"
Page 7, line 9, strike "December 31" insert "November 1"
Page 9, lines 15 and 34, strike "February 1" insert "January 5"
Page 10, line 17, strike "third" insert "first"
Line 25, after "and" strike remainder of line
Strike line 26
Line 30, strike "10" insert "20"
Page 11, line 11, strike "that"
Line 12, strike "opinion of value for the assessor to consider for purposes of basing" insert "that opinion of value for the assessor to consider for purposes of basing"
Line 13, strike "correction of the" insert "correction of the"
Line 14, strike "the owner provides" insert "the owner provides"; strike "to justify"
Line 15, strike "the opinion of value by stating for" insert "to justify the opinion of value by stating"
Line 16, strike "and includes" insert "and"
Strike lines 41 through 45
Page 12, strike lines 1 through 9, insert:
"42-16053. Appeal of rejected petition
If the county assessor rejects a petition because it fails to include substantial information required by sections 42‑16051 and 42‑16052, and if the notice of rejection is mailed:
1. On or before June 15, the petitioner may file an amended petition with the assessor within fifteen days after the notice of rejection is mailed.
2. After June 15, the petitioner may appeal within fifteen days to:
(a) The county board of equalization as provided by article 3 of this chapter, if a county board is established in the county.
(b) The state board of equalization, if a county board is not established in the county the petitioner may appeal to the board of equalization within fifteen days as provided by articles 3 and 4 of this chapter."
Page 13, line 16, strike "Except as provided in subsection B of this section," insert "Except as provided in subsection B of this section,"
Page 15, between lines 31 and 32, insert:
"Sec. 29. Section 42-16168, Arizona Revised Statutes, is amended to read:
42-16168. Appeal to court
A. Any party, or the department, that is dissatisfied with the valuation or classification of property reviewed by the state board may appeal to court as provided by section 42‑16203 42-16202.
B. Appeals from all other orders and decisions of the state board shall be as provided by law.
Sec. 30. Section 42-16169, Arizona Revised Statutes, is amended to read:
42-16169. Finality of decision
Any decision of the state board of equalization pertaining to the valuation or classification of property is final when an appeal has not been taken within the time prescribed by section 42‑16203 42-16202. No A person may not plead such a decision in any proceeding as a bar to raising any valuation or classification issue relating to any other year."
Renumber to conform
Line 36, strike "determined" insert "noticed"
Line 38, strike "December August" insert "December"
Line 39, strike the comma insert a period
Strike lines 40 through 46
Page 16, strike lines 1 through 4, insert:
"B. A property owner who is dissatisfied with the valuation or classification of the property as noticed by the county assessor pursuant to section 42-19006 may appeal directly to the court within sixty days, or by December 15, whichever is later, regardless of whether the person has exhausted the administrative remedies under this chapter."
Reletter to conform
Line 11, strike "county"
Lines 13 and 14, strike "county"
Line 15, strike "within"
Line 16, strike "sixty days after the date of mailing of the decision, or"; strike "December"
Line 17, strike "August" insert "December"; strike ", whichever is later"
Line 18, strike "county"
Between lines 20 and 21, insert:
"C. Appeals resulting from a change in value due to correcting a property tax error pursuant to article 6 of this chapter shall be filed within thirty days after the date of mailing the board's decision."
Line 22, strike "Section" insert "Sections 42-16203,"; after "42-16205" insert "and 42-16205.01"; strike "is" insert "are"
Strike lines 23 through 42
Renumber to conform
Page 17, line 14, strike "15" insert "1"
Between lines 15 and 16, insert:
"Sec. 35. Section 42-17052, Arizona Revised Statutes, is amended to read:
42-17052. Values furnished by county assessor and fire districts
A. On or before February 10 20 of the tax year, the county assessor shall transmit and certify to the property tax oversight commission and to the governing body of the political subdivision or district in the county the values that are required to compute the levy limit prescribed by sections 42‑17051 and 48-807. For the purposes of this section, these values shall not be changed for the official calculation of levy limits and tax rates after February 10 20 without the approval of the property tax oversight commission. These values shall include:
1. The finally equalized valuation of all property, less estimated exemptions, appearing on the tax roll for the current tax year to be used to fix, levy and assess the political subdivision's taxes.
2. The value of the property on the personal property tax roll determined pursuant to section 42‑17053.
B. On or before February 10 20 of the tax year, the county assessor shall determine the limited property value for the current tax year of each school district in the county and shall transmit the values to the county school superintendent to assist the superintendent in computing equalization assistance for education as provided in section 15‑991.
C. On or before February 10 20 of the tax year, the county assessor shall transmit to the staff of the joint legislative budget committee and to the governor's office of strategic planning and budgeting the values that are required to compute the truth in taxation rates prescribed by section 41‑1276.
D. On or before February 10 20 of the tax year, the governing board of each fire district shall transmit to the property tax oversight commission the total assessed value of all property annexed by the district in the preceding calendar year."
Renumber to conform
Page 18, line 25, strike "36" insert "38"
Amend title to conform