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Current as of March 08, 2022 | Updated by FindLaw Staff
A. The commission shall:
1. Establish procedures for deriving the information required by §§ 15-905.01, 15-1461.01 and 42-17107, article 2 of this chapter, 1§ 48-254 and paragraph 4 of this subsection.
2. Review the primary property tax levy of each political subdivision to determine violations of §§ 15-905.01, 15-1461.01 and 42-17107 and article 2 of this chapter.
3. Beginning in tax year 2017, review the secondary property tax levy of each special taxing district to determine violations of § 48-254.
4. Review the secondary property tax levy of each county, city, town and community college district to identify violations of constitutional and statutory requirements.
5. Review the secondary property tax levy of each fire district to determine violations of § 48-807.
6. Review for accuracy the tax levy and rate as prescribed by § 15-992.
7. Review the reports made by the department concerning valuation accuracy.
8. Hold hearings to determine the adequacy of compliance with articles 2 and 3 of this chapter.
9. Upon the request of a county, city, town or community college district, hold hearings as prescribed in § 42-17004 regarding the calculation of the maximum allowable primary property tax levy limits prescribed in § 42-17051, subsection A.
B. If the commission determines that a political subdivision has violated § 15-905.01, 15-1461.01 or 42-17107 or article 2 of this chapter, that a special taxing district has violated § 48-254, that a fire district has violated § 48-807 or that a school district incorrectly calculated the tax levy and rate as prescribed by § 15-992, on or before September 15 the commission shall notify the political subdivision or district, and the county board of supervisors, in writing, of:
1. The nature of the violation.
2. The necessary adjustment to:
(a) The primary property tax levy and tax rate to comply with § 15-905.01, 15-1461.01 or 42-17107 or article 2 of this chapter.
(c) For school districts, the tax levy and rate to comply with § 15-992.
C. If the commission determines that a county, city, town or community college district has levied a secondary property tax in violation of constitutional or statutory law, on or before December 31 the commission shall notify in writing the affected political subdivision, the county board of supervisors, the county attorney and the attorney general of the violation.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-17003. Duties; notification - last updated March 08, 2022 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-17003/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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