2005 Arizona Revised Statutes - Revised Statutes §41-1292  Joint legislative oversight committee on property tax assessment and appeals

A. The joint legislative oversight committee on property tax assessment and appeals is established to monitor and evaluate the system of assessment and appeals of property tax assessments established by title 42. The committee consists of:

1. Six legislators, three each appointed by the president of the senate and the speaker of the house of representatives, including the chairmen of the senate finance committee and the house of representatives ways and means committee who shall serve as cochairpersons of the oversight committee. No more than two members from each house may be members of the same political party.

2. Two county assessors, one each appointed by the president of the senate and the speaker of the house of representatives.

3. Two county treasurers, one each appointed by the president of the senate and the speaker of the house of representatives.

4. Four public members, who may include property tax practitioners, accountants and members of the state bar of Arizona, two each appointed by the president of the senate and the speaker of the house of representatives.

5. The director of the department of revenue, or the director's designee.

B. Members of the committee are not eligible to receive compensation for services or for reimbursement of expenses. The legislature shall provide staff support and meeting accommodations for the committee. Members serve at the pleasure of the appointing officer and, in the case of elected officials, until their elective term of office expires.

C. The committee shall:

1. Meet periodically to review the procedures and administrative structure for tax assessments and appeals and identify any areas of ambiguity, problems and needed changes and improvements.

2. Meet as necessary on the call of either cochairperson to review and comment on the proposed adoption, amendment or modification of department of revenue guidelines, tables and manuals as provided by section 42-11054, subsection B.

D. The committee may recommend legislation for consideration by the legislature.

E. Each county assessor shall keep a record of the following information to report to the oversight committee:

1. The date the assessment notices are mailed to property owners.

2. The date and number of appeals filed by class of property and the basis of the appeals, categorized by valuation method.

3. The number of assessor meetings requested, number of meetings held and the dates and results of the meetings.

4. The number of written appeals without a meeting being requested, the dates they were received and the outcome of the appeals with the assessor.

F. The state and county board of equalization shall keep a record, for the purpose of reporting to the oversight committee, of the number of appeals, the dates received, the parties attending and the outcome of each appeal by type of property.