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ARIZONA STATE SENATE
Fifty-Fifth Legislature, First Regular Session
truth in taxation; press release
Purpose
Requires the press release issued by certain governing entities that contains the truth in taxation hearing notice of tax increase (TNT notice) to include the name of the newspaper and the dates that the TNT notice will be published and posted on the official website of the governing entity.
Background
By February 10 of the tax year, a county assessor must transmit and certify to the Property Tax Oversight Commission and to the applicable governing entity the total net assessed values that are required to compute the primary property tax levy limit. If the proposed primary or secondary property tax levy, excluding amounts that are attributable to new construction, is greater than the amount levied in the preceding tax year by the governing entity, the governing entity must publish a TNT notice. The TNT notice must be: 1) published twice in a newspaper of general circulation in the district; 2) published in a location other than the classified or legal advertising section of the newspaper in which it is published; 3) at least one-fourth page in size and surrounded by a solid black border at least one-eighth inch in width; and 4) in the statutorily prescribed form. The governing entity may mail the TNT notice to all registered voters in lieu of publishing the TNT notice and must issue a press release containing the TNT notice to all newspapers of general circulation in the district (A.R.S. §§ 15-1461.01; 42-17107; and 48-254).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Requires the press release that contains the TNT notice that is issued by a community college district governing board to:
a) include the name of the newspaper in which the TNT notice will be published and the dates on which the TNT notice will be published; and
b) be posted on the official website of the community college district.
2. Requires the press release that contains the TNT notice that is issued by the governing body of a county, city or town to:
a) include the name of the newspaper in which the TNT notice will be published and the dates on which the TNT notice will be published; and
b) be posted on the official website of the county, city or town.
3. Requires the press release that contains the TNT notice that is issued by the governing body of a county flood control district, county free library district, county jail district and public health services district to:
a) include the name of the newspaper in which the TNT notice will be published and the dates on which the TNT notice will be published; and
b) be posted on the official website of the special taxing district.
4. Requires the TNT notice published by a community college district governing board or the governing body of outlined special taxing districts to be included in the proposed budget and in the adopted budget.
5. Requires the TNT notice published by the governing body of a county, city or town to be included in the estimates of revenues and expenses and in the adopted budget.
6. Makes technical changes.
7. Becomes effective on the general effective date.
House Action
WM 1/20/21 DP 9-0-0-1
3rd Read 1/28/21 59-0-1
Prepared by Senate Research
March 1, 2021
MG/ML/gs