Assigned to FIN FOR
COMMITTEE
Assigned to FIN FOR
COMMITTEE
ARIZONA STATE SENATE
Fifty-Third Legislature, Second Regular Session
state equalization board; conflicts
Purpose
Prohibits members of the State Board of Equalization (SBOE) from owning property tax agent business interest or serving as a property tax agent prior to appointment.
Background
Current law prescribes the following membership requirements for the SBOE:
1) 10 members who are appointed by the Board of Supervisors of each county (BOS) with a population of more than 500,000 people;
2) 10 members who are appointed by the Governor, from each county with a population of more than 500,000 people; and
3) an additional member who is appointed by the Governor to serve as chairman of the SBOE (Chairman).
SBOE members who are appointed by the Governor serve five-year terms. SBOE
members who are appointed by this BOS serve at the pleasure of the BOS. All SBOE members are eligible for reappointment. SBOE members are prohibited from doing the following:
1) holding any other state or local public office, except as members of a board or commission that does not regularly interact with the SBOE;
2) being a candidate for an elective office in Arizona or any other state;
3) holding any position of trust, or providing or engaging in any occupation or business that would conflict with their duties as SBOE members; or
4) being employed, within two years prior to appointment, by a county assessor, county attorney, the Arizona Department of Revenue or the Arizona Department of Law, unless appointed as Chairman (A.R.S. § 42-16153).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Prohibits a member of the SBOE from either:
a) having engaged in business as a property tax agent within two years prior to appointment, unless the member is the Chairman;
b) engaging in business as a property tax agent; or
c) owning a substantial interest in a property tax agent business.
2. Makes technical and conforming changes.
3. Becomes effective on the general effective date.
Prepared by Senate Research
February 5, 2018
FB/lb