Bill Text: AZ HB2092 | 2012 | Fiftieth Legislature 2nd Regular | Chaptered
Bill Title: Property tax appeals; valuation; classification
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2012-04-05 - Governor Signed [HB2092 Detail]
Download: Arizona-2012-HB2092-Chaptered.html
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Senate Engrossed House Bill |
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State of Arizona House of Representatives Fiftieth Legislature Second Regular Session 2012
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CHAPTER 197
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HOUSE BILL 2092 |
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AN ACT
Amending sections 12-172, 42-16162 and 42‑16205.01, Arizona Revised Statutes; relating to property tax appeals.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 12-172, Arizona Revised Statutes, is amended to read:
12-172. Small claims procedures; election; judge
A. A taxpayer may elect to use simplified, small claims procedures in the following cases:
1. Disputes concerning the valuation or classification of property in which the property is class three property as described in section 42‑12003 or in which the full cash value of all real and or personal property does not exceed one two million dollars. If the case under this paragraph is based on the income approach to value, the taxpayer shall comply with section 42‑16052 no later than ten business days before the hearing.
2. Disputes concerning all other taxes in which the amount of the taxes, interest at the time of assessment and penalties in dispute is less than five thousand dollars.
B. A taxpayer elects to use small claims procedures by indicating in the caption of the complaint that the matter is a small claims procedure in the tax court.
C. The judge or a commissioner of the tax court shall hear small claims cases.
Sec. 2. Section 42-16162, Arizona Revised Statutes, is amended to read:
42-16162. Decision of the state board
A. Based on the evidence presented at a hearing on an appeal, the state board may increase or decrease a valuation or change a classification in any proceeding in order to properly reflect the full cash value or the proper shall either grant or refuse the request of the petition, in whole or in part, as the state board considers just and proper. The decision of the state board shall not exceed the assessor's noticed valuation and recommended classification. A decision by the state board does not limit a party from appealing the decision in a manner prescribed by law. The state board may increase individual parcels within an economic unit in a multiple parcel appeal when considering the equitable valuation of an economic unit not to exceed the total aggregate valuation of the multiple parcel appeal on the agreement of both parties.
B. At least seven days before the hearing on an appeal any party that requests an increase in full cash value shall inform by mail all parties of the request and shall provide a description of the evidence that is proposed to be introduced to support the increase.
C. b. In considering any petition filed by any person, the state board shall review and consider all competent evidence relating to full cash value, including, if presented, the valuation of similar property that is similarly situated.
Sec. 3. Section 42-16205.01, Arizona Revised Statutes, is amended to read:
42-16205.01. New owner of property; review and appeal
A. If a former owner of property did not have a pending court appeal or receive final judgment or dismissal in court regarding the appeal of the valuation or legal classification, both of the following apply to the new owner of property:
1. A new owner of property that was valued by the assessor and whose valuation or legal classification was not appealed by the former owner of the property and that changed ownership before December 15 of the valuation year may appeal the valuation or legal classification to court on or before December 15 of the valuation year. in which the taxes are levied.
2. If the change of ownership occurs after December 15 of the valuation year, the new owner may appeal to tax court by December 15 of the year in which the taxes are levied.
B. A new owner may intervene, assume, consolidate, maintain or continue the former owner's position in any pending petition for review or tax appeal under this article for the tax years in which the new owner owns the property.
C. This section does not limit the new owner's right to file in tax court under subsection A or B of this section.
APPROVED BY THE GOVERNOR APRIL 5, 2012.
FILED IN THE OFFICE OF THE SECRETARY OF STATE APRIL 5, 2012.
