 |
ARIZONA STATE SENATE
Fifty-Seventh Legislature, First Regular Session
AMENDED
assessor's valuations; special districts; petitions
Purpose
Clarifies the property type and assessed valuation that is used during the process to establish fire, community park maintenance, sanitary or hospital special taxing districts.
Background
Statute outlines
procedures for the formation and boundary modification of a fire district,
community park maintenance district, sanitary district or hospital district. A
person proposing creation of a district must provide a legal description of the
area proposed for inclusion in the district to the county assessor and the
county assessor must provide the person a detailed list of all taxable property
in the proposed area. The person must then submit a district impact statement
to the county board of supervisors (county BOS). The county assessor's parcel
map and the assessed valuation that is furnished by the county assessor are
deemed sufficient for any required maps and for determining the assessed
valuations for the purposes of district creation. The district impact statement
must contain: 1) a map and general description of the proposed boundaries that
is sufficiently detailed to allow a property owner to determine whether a
particular property is within the proposed district;
2) a detailed list of taxable properties provided by the assessor; and 3) an
estimate of the assessed valuation within the proposed district.
The county BOS must schedule a public hearing between 30 and 60 days after receiving a district impact statement and the county clerk must mail the hearing details to all taxable property owners within the district boundaries. If the county BOS determines that the public health, comfort, convenience, necessity or welfare will be promoted, the county BOS must approve the district impact statement and authorize the circulation of petitions. The petitions must be signed by owners of more than half of the taxable property units in the proposed district and be signed by persons owning collectively more than half of the assessed valuation. Property that is exempt from property tax may not be considered in determining the assessed valuation of the proposed district and the owners of exempt property are not eligible to sign a district creation petition (A.R.S. §§ 48-261 and 48-262).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Specifies that property refers to real and personal property and valuation refers to total limited assessed valuation as determined by the county assessor for the purposes of fire, community park maintenance, sanitary and hospital district creation, petitions and boundary changes.
2. Determines that assessed value, for purposes relating to district creation, petitions and boundary changes:
a) is the full cash value as otherwise provided by law, for property assessed by the Arizona Department of Revenue; and
b) is the limited property value unless otherwise provided by law for that property, for property assessed by the county assessor.
3. Makes technical and conforming changes.
4. Becomes effective on the general effective date.
Amendments Adopted by Committee
· Clarifies the assessed values used for district creation, petitions and boundary changes and includes personal property in the property types used for district creation, petitions and boundary changes.
Senate Action
FIN 2/3/25 DPA 6-0-1
Prepared by Senate Research
February 4, 2025
MG/ci