First Regular Session H.B. 2493
PROPOSED
SENATE AMENDMENTS TO H.B. 2493
(Reference to the proposed Mesnard s/e amendment dated 3/22/19; 4:41 p.m.)
Page 4, between lines 22 and 23, insert:
"Sec. 3. Prior valuation of solar energy devices classified as personal property; refund
If, and to the extent that, the property specified in section 42‑11054, subsection C, paragraph 3, Arizona Revised Statutes, as added by this act, is valued, assessed and taxed in any manner for property tax purposes for tax years preceding the effective date of this act, those valuations, assessments and resulting taxes shall be recalculated pursuant to section 42‑13056, Arizona Revised Statutes, as added by this act, and any excess tax refunded to the taxpayer."
Amend title to conform