Arizona Laws 33-1332. Rent reduction; burden of proof
(Rpld. 1/1/27)
Terms Used In Arizona Laws 33-1332
- Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Property: includes both real and personal property. See Arizona Laws 1-215
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
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of renting or leasing real property for residential purposes shall no longer charge the tenant the amount of the repealed transaction privilege tax on the business of renting or leasing real property for residential purposes.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.