If enacted, this bill would amend current statutes regarding the decisions made by county boards of equalization in Arizona. Specifically, it would insert a provision stating that any decision made by the county board regarding the valuation or legal classification of a petitioner's property cannot exceed the county assessor's noticed valuation and recommended classification. This change aims to provide clarity and limit the authority of the county board in property valuation disputes.

Additionally, the bill would make minor adjustments to existing language in section 42-16108 of the Arizona Revised Statutes. It would replace the word "on" with "in" in the context of deadlines for personal property appeal decisions, and it would add a new requirement for the county board to mail a copy of its decision to both the county assessor and the petitioner within ten days after the decision is made. These updates are intended to streamline the process and ensure that all parties are promptly informed of the board's decisions.

Statutes affected:
Introduced Version: 42-16108
Senate Engrossed Version: 42-16108
Chaptered Version: 42-16108