The proposed bill would amend several sections of the Arizona Revised Statutes related to property tax appeals. Key updates include a requirement for petitioners to send a copy of their appeal to the county assessor by certified mail, both when appealing to the county board of equalization and when appealing to the state board of equalization. Additionally, property owners appealing decisions made by the department must also send a copy of their petition to the department via certified mail.

The bill also modifies the language regarding corrections to the tax roll, allowing for corrections to be made without imposing additional taxes, interest, or penalties for the current or prior tax years, provided the taxpayer consents to the proposed correction. Furthermore, it establishes that if parties do not agree on a proposed correction, the taxpayer must send a copy of their petition to the tax officer by certified mail when filing with the board of equalization. These changes aim to streamline the appeal process and clarify communication requirements between taxpayers and assessing authorities.

Statutes affected:
Introduced Version: 42-16105, 42-16157, 42-16158, 42-16252, 42-16055, 42-11005, 42-11052, 42-15105, 42-19051