Arizona Laws 42-17004. Hearing and appeals of commission findings
A. If the commission notifies a political subdivision of a violation of Section 15-905.01, 15-1461.01 or 42-17107 or article 2 of this chapter, notifies a special taxing district of a violation of section 48-254, notifies a fire district of a violation of section 48-807 or notifies a school district of an incorrect calculation of the tax levy and rate as prescribed by section 15-992, and the political subdivision, special taxing district or fire district disputes the commission’s findings, then on or before October 1 the political subdivision, special taxing district or fire district may request a hearing before the commission to attempt to resolve the dispute.
Terms Used In Arizona Laws 42-17004
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Commission: means the property tax oversight commission established by section 42-17002. See Arizona Laws 42-17001
- County board: means the county board of supervisors sitting as the county board of equalization. See Arizona Laws 42-11001
- Fire district: means a fire district established pursuant to Title 48, Chapter 5. See Arizona Laws 42-17001
- Political subdivision: means a county, charter county, city, charter city, town, community college district or school district. See Arizona Laws 42-17001
- Property: includes both real and personal property. See Arizona Laws 1-215
- Secondary property taxes: means :
(a) Ad valorem taxes or special property assessments that are used to pay the principal of and the interest and redemption charges on bonded indebtedness or other lawful long-term obligations that are issued or incurred for a specific capital purpose by a municipality, county or taxing district. See Arizona Laws 42-11001
B. A governing body of a county, city, town, community college district, school district or fire district may request a hearing before the commission regarding the calculation of the maximum allowable primary or secondary property tax levy limits prescribed in section 42-17051 or 48-807 or the calculation of the tax levy and rate as prescribed in section 15-992, as applicable. The commission may resolve any disputes.
C. The commission shall conduct the hearing as prescribed in Title 41, Chapter 6, Article 10.
D. If the dispute is resolved at the hearing, the commission shall immediately notify the county board of supervisors of the proper primary or secondary tax levy and tax rate.
E. If a political subdivision, special taxing district or fire district continues to dispute the commission’s findings after the hearing under this section, the political subdivision, special taxing district or fire district may:
1. Appeal the matter to tax court within thirty days after the commission renders the decision.
2. Levy primary or secondary property taxes in the amount that the political subdivision, special taxing district or fire district considers to be proper, pending the outcome of the appeal.