2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-17004 Hearing and appeals of commission findings


AZ Rev Stat § 42-17004 (through 1st Reg Sess 51st Leg. 2013) What's This?

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, or notifies a fire district of a violation of section 48-807, and the political subdivision or district disputes the commission's findings, then on or before October 1 the political subdivision or district may request a hearing before the commission to attempt to resolve the dispute.

B. A governing body of a county, city, town, community college 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. 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 or fire district continues to dispute the commission's findings after the hearing under this section, the political subdivision or 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 or district considers to be proper, pending the outcome of the appeal.

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