Bill Text: AZ HB2508 | 2010 | Forty-ninth Legislature 2nd Regular | Engrossed
Bill Title: Property valuation; equalization calendar
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2010-04-07 - Referred to Senate RULES Committee [HB2508 Detail]
Download: Arizona-2010-HB2508-Engrossed.html
|
House Engrossed |
|
State of Arizona House of Representatives Forty-ninth Legislature Second Regular Session 2010
|
|
HOUSE BILL 2508 |
|
|
|
|
AN ACT
Amending sections 42-13251, 42-13254, 42-13255, 42-15101 and 42‑16055, Arizona Revised Statutes; relating to property valuation.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-13251, Arizona Revised Statutes, is amended to read:
42-13251. Equalization of valuations by department
A. The department may adopt a schedule of examining and comparing the valuations of property in the several counties every year.
B. The review shall be according to and consistent with the valuation directives, rules and guidelines adopted by the department.
C. Each county assessor shall provide complete copies of data files and proposed assessments to the department on or before December January 15 of the year preceding the valuation year. If the data is not complete or is in a format that is not readable by the department, the department may use the latest available data for the purposes of complying with this article.
Sec. 2. Section 42-13254, Arizona Revised Statutes, is amended to read:
42-13254. Date of issue; effective date
A. The department shall issue an equalization order no later than January February 15 of the valuation year.
B. The equalization order is for the valuation year in which the order is issued.
C. The assessor shall not issue a notice for property affected by the equalization order pursuant to section 42‑15101 until the assessor has complied with the equalization order issued pursuant to this article and the compliance is confirmed by the department, unless the assessor has filed an appeal with the court pursuant to section 42‑16212. On a showing of good cause, the department may extend the date for issuing the notice of valuation under section 42‑15101 for not more than fifteen days.
Sec. 3. Section 42-13255, Arizona Revised Statutes, is amended to read:
42-13255. Appeal
The county assessor who receives an equalization order may appeal the order to the state board of equalization pursuant to section 42‑16159 on or before February 15 March 1 of the valuation year.
Sec. 4. Section 42-15101, Arizona Revised Statutes, is amended to read:
42-15101. Annual notice of full cash value
A. Except as provided by section 42‑13254, on any date before March 1 15 of each year the county assessor shall notify each owner of record, or purchaser under a deed of trust or an agreement of sale, of property that is valued by the assessor as to the property's full cash value and the limited property value, if applicable, to be used for assessment purposes.
B. The notice under this section shall be in writing and shall be mailed, delivered by common carrier, or upon on request of the taxpayer transmitted electronically to the person's last known mailing, delivery or electronic address. With respect to any property transferred by a beneficiary deed pursuant to section 33‑405, until the county assessor is notified by the beneficiary in writing, accompanied by a certified copy of the last surviving owner's death certificate and the change of address, mailing of the notice to the last known address of the deceased owner is deemed a mailing to the beneficiary’s last known mailing, delivery or electronic address as required by this section.
C. On the same date each year the assessor shall certify to the board of supervisors and the department the date on which all notices under this section were mailed.
D. The director may extend the final date for mailing notices beyond March 1 15 for a period of not more than thirty days for delays caused by an act of God, flood or fire. If the director extends the mailing date, the extension applies to all property valued by the assessor. The director may also extend the final date for mailing notices beyond March 15 for a period of not more than fifteen days if the assessor cannot issue the notices pending an appeal to the state board of equalization pursuant to section 42‑13255, but this extension only applies to notices of value for the market areas subject to review in the appeal.
E. After the mailing date of the notice any person who owns, claims, possesses or controls property that is valued by the assessor may inquire of and be advised by the assessor as to the valuation of the property determined by the assessor, but the assessor shall not change the roll except as provided by chapter 16, article 2 of this title or as otherwise provided by law.
Sec. 5. Section 42-16055, Arizona Revised Statutes, is amended to read:
42-16055. Ruling on petition
A. In all cases the assessor shall consider the petition and shall rule on each petition filed under this article by August 15 September 15 of each year.
B. In considering a petition filed under this article the assessor shall consider the valuation fixed by the assessor on other similar property that is similarly situated.
