This bill proposes updates to section 42-16108 of the Arizona Revised Statutes concerning the county board of equalization. It maintains the current requirement that the board must complete hearings and issue decisions for personal property appeals by December 1 of the calendar year in which taxes are levied. However, it clarifies the language by replacing "on" with "in" to enhance clarity.

Additionally, the bill introduces a new provision stating that any decision made by the county board shall not exceed the county assessor's noticed valuation and recommended classification. This insertion aims to ensure that the board's decisions remain within the parameters set by the county assessor, thereby providing a more structured framework for property valuation appeals.

Statutes affected:
Introduced Version: 42-16108