The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
DISCLAIMER
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
A. On or before January 1, 2025, the landlord of real property that is rented or leased for residential purposes and that is located in a city, town or other taxing jurisdiction that levies a transaction privilege tax on the business of renting or leasing real property for residential purposes shall no longer charge the tenant the amount of the repealed transaction privilege tax on the business of renting or leasing real property for residential purposes.
B. In any civil action challenging the lawfulness of a charge, assessment or other amount pursuant to this section, the landlord has the burden of proving by a preponderance of the evidence that the challenged charge, assessment or other amount is not attributable to and does not represent all or any portion of a city's, town's or other taxing jurisdiction's transaction privilege tax on the business of renting or leasing real property for residential purposes.