PREFILED JAN 09 2020
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REFERENCE TITLE: personal property tax; abatement; procedure |
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State of Arizona House of Representatives Fifty-fourth Legislature Second Regular Session 2020
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HB 2147 |
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Introduced by Representative Thorpe
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AN ACT
amending sections 42‑18352 and 42‑18353, Arizona Revised Statutes; relating to property taxes.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-18352, Arizona Revised Statutes, is amended to read:
42-18352. Determining existence of circumstances for abating tax and removing lien; action to recover illegally collected tax
A. The county treasurer may, on the treasurer's own motion, and shall on the application of a property owner or a holder of a certificate of purchase that was issued pursuant to section 42‑18118, determine the existence, in any prior year or years, with respect to real and personal property located in the county, of any of the situations described in section 42‑18351.
B. If proceeding on the treasurer's own motion under this section, the county treasurer shall conduct an investigation that the treasurer considers to be necessary to determine the existence or nonexistence of any of the situations described in section 42‑18351.
C. If a property owner or holder of a certificate of purchase applies under this section, the property owner or holder of a certificate of purchase shall submit to the county treasurer sufficient evidence to permit the county treasurer to determine the existence or nonexistence of one of the situations described in section 42‑18351.
D. If the county treasurer determines that any of the situations described in section 42‑18351 exists in a prior year or years, the treasurer shall grant appropriate relief, subject to the approval of the board of supervisors. The relief may include removing all or part of the lien or abating all or part of the tax.
E. A property owner who is aggrieved by an adverse determination on an application pursuant to this section and who pays the tax may maintain an action to recover the tax alleged to be illegally collected. If the tax due is determined to be less than the amount paid, the excess shall be refunded in the manner provided by this title.
Sec. 2. Section 42-18353, Arizona Revised Statutes, is amended to read:
42-18353. Certificate of removal and abatement; purging record of tax, penalty and interest
A. On finding that a situation described in section 42-18351 exists for any taxable year or years, and on receiving the approval of the board of supervisors, the county treasurer shall prepare a certificate of removal and abatement stating:
1. The name of the property owner.
2. A description of the property.
3. The tax parcel number.
4. The years and amounts of tax, penalty and interest involved.
5. The extent to which the lien is proposed to be removed and the extent to which the tax, penalty and interest are proposed to be abated pursuant to this section.
B. The county treasurer shall present the notify the board of supervisors that the county treasurer has prepared a certificate of removal and abatement to the board of supervisors for the board's approval. The certificate of removal and abatement is final and effective when approved by on the date the board of supervisors receives the notice.
C. When a certificate of removal and abatement becomes final and effective, the county treasurer shall:
1. Delete from the delinquent list and the record of tax lien sales the tax, interest and penalty covered by the certificate.
2. Make a notation in those records that the deletion was made pursuant to a certificate that was duly issued pursuant to this section and stating the number of the certificate.