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ARIZONA HOUSE OF REPRESENTATIVESFifty-seventh Legislature First Regular Session |
Senate: FIN DPA 6-0-1-0 | 3rd Read 29-0-1-0-0House: WM DP 9-0-0-0 |
SB 1120: assessor's valuations; special districts; petitions
Sponsor: Senator Mesnard, LD 13
Caucus & COW
Overview
Specifies that real and personal property and total assessed valuation is used during the process to establish a fire, community park maintenance, sanitary district or hospital special taxing district.
History
For the creation of a fire district, community park maintenance district, sanitary district or hospital district, a person proposing the creation of a district is required to provide a legal description of the area proposed for inclusion in the district to the county assessor. The county assessor is required to provide to the person proposing the district a detailed list of all taxable properties in the proposed area. The person is then required to submit a district impact statement to the county Board of Supervisors (BOS). For the purposes of district creation, the county assessors map and the assessed valuation of properties at the time the district impact statement was submitted are sufficient for any required maps and for determining the assessed valuations required for district creation. The district impact statement must contain: 1) a legal description of the boundaries of the proposed district, a map and general description of the area included in the district which is sufficiently detailed to permit property owners to determine if there property is within the proposed district; 2) a detailed list of taxable properties provided by an assessor; and 3) an estimate of the assessed valuation within the proposed district (A.R.S. § 48-261).
BOS is required to schedule a public meeting, between 30 and 60 days after receiving the district impact statement, and the county clerk is required to mail the details of the hearing to every owner of taxable property within the proposed district. If in the hearing BOS determines the creation of the new district would promote public health, comfort, convenience, necessity or welfare, BOS is required to approve the district impact statement and authorize the circulation of pensions. The petitions must be signed by owners of more than half of the taxable property and the collective owners of more than half of the assessed valuation in the proposed district. Property exempt from property tax is not considered in determining assessed valuation and the owners of the exempt property are ineligible to sign the petition (A.R.S. §§ 48-261 and 48-262).
Provisions
1. Specifies that property refers to real and personal property. (Sec. 1,3,4)
2. Specifies that assessed valuation is the total assessed valuation. (Sec. 1,3)
3. Requires assessed value to be used for district creation, petitions and boundary. (Sec. 1)
4. Outlines that for the article District Creation and Boundary Changes:
a) the assessed value is the full cash value if the property was assessed by the Department of Revenue unless otherwise provided by law; and
b) the assessed value is the limited property value if the property was assessed by the county assessor unless otherwise provided by law. (Sec. 2)
5. Makes technical changes. (Sec. 1,3,4)
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9. SB 1120
10. Initials VP/DD Page 0 Caucus & COW
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