ARIZONA HOUSE OF REPRESENTATIVES

Fifty-sixth Legislature

First Regular Session

Senate: FIN DPA/SE 4-3-0-0 | 3rd Read 29-0-1-0

House: WM DP 9-0-0-1

SB 1190: department of revenue; administration

Sponsor: Senator Mesnard, LD 13

Caucus & COW

Overview

Provides the option to extend the final date to mail notices due to a state of emergency and defines audit.

History

Before March 1 of each year, the county assessor is responsible for notifying property owners as to their property's full cash value and the limited property value, if applicable. Statute requires that the notice be in writing and must be mailed or transmitted electronically (upon request) to the persons last known mailing, delivery or electronic address. Statue also requires that the assessor must certify to the board of supervisors and department the date all the notices were mailed. Lastly, statute allows the due date of March 1 to be extended due to an act of God, flood or fire. The final date for mailing notices may not be extended for a period of more than thirty days. (A.R.S. § 42-15101)

Provisions

1. Defines audit as a review or examination of a taxpayer's accounts, financial information, books and records and any other document to ensure information is reported correctly on a return in accordance with this chapter and to verify the reported amount of tax is correct. (Sec. 1)

2. Allows that the final date for mailing notices regarding property's full cash value and limited property value may be extended due to a state of emergency. (Sec. 2)

3. Makes conforming changes. (Sec. 1)

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7. SB 1190

8. Initials VP/AA Page 0 CaucusCOW

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