Bill Text: AZ HB2803 | 2012 | Fiftieth Legislature 2nd Regular | Chaptered
Bill Title: Personal property tax appeal deadline
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2012-04-05 - Governor Signed [HB2803 Detail]
Download: Arizona-2012-HB2803-Chaptered.html
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House Engrossed |
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State of Arizona House of Representatives Fiftieth Legislature Second Regular Session 2012
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CHAPTER 216
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HOUSE BILL 2803 |
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AN ACT
Amending section 42-19051, Arizona Revised Statutes; relating to personal property tax appeals.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-19051, Arizona Revised Statutes, is amended to read:
42-19051. Administrative review of valuation or classification by assessor
A. The owner of property that is valued by the assessor or the person in whose possession it is found may appeal to the assessor within twenty thirty days after the date the notice was delivered by filing a petition with the assessor on a form prescribed by the department. The petition shall set forth in writing:
1. The owner's opinion of the value or legal classification of the property.
2. Substantial information that justifies the opinion of value or legal classification in order for the assessor to consider the information for the purpose of basing a change in the valuation or legal classification.
B. The assessor shall rule on each petition within twenty days after it is filed.
C. The notice provided under this section shall be in the same manner as prescribed in section 42‑16056.
D. If the request of the petitioner is denied, in whole or in part, the assessor shall deliver to the petitioner written notice of the grounds for refusing to grant the request contained in the petition.
APPROVED BY THE GOVERNOR APRIL 5, 2012.
FILED IN THE OFFICE OF THE SECRETARY OF STATE APRIL 5, 2012.
