SENATE BILL 1700

SENATE BILL 1700

House Bills
April 19, 2025•1 min read

Senate Engrossed
county board of equalization; decisions

State of Arizona
Senate
Fifty-seventh Legislature
First Regular Session
2025

CHAPTER 76

SENATE BILL 1700

AN ACT
AMENDING SECTION 42-16108, ARIZONA REVISED STATUES; RELATING TO THE COUNTY BOARD OF EQALIZATION.

(TEXT OF BILL BEGINS ON NEXT PAGE)

  1. Be it enacted by the Legislature of the State of Arizona:

  2. Section 1. Section 42-16108, Arizona Revised Statutes, is amended

  3. to read:

  4. 42-16108. Decision

  5. A. Except as provided in subsection B of this section, the county

  6. board shall either grant or refuse the request of the petitioner, in whole

  7. or in part, as it considers just and proper within ten days after the date

  8. of the hearing, and in any event not later than October 15.

  9. B. In the case of an appeal under section 42-16105, subsection C,

  10. the county board shall complete the hearing and issue a decision on or

  11. before the third Friday in November of the calendar year preceding the

  12. year in which the taxes are levied.

  13. C. In the case of a personal property appeal under section

  14. 42-19052, the county board of equalization shall complete the hearing and

  15. issue a decision on or before December 1 of the calendar year on IN which

  16. the taxes are levied.

  17. D. Within ten days after its decision, the county board shall mail

  18. a copy of the decision to the county assessor and to the petitioner at the

  19. address shown on the petition.

  20. E. ANY DECISION OF THE COUNTY BOARD SHALL NOT EXCEED THE COUNTY

  21. ASSESSOR'S NOTICED VALUATION AND RECOMMENDED CLASSIFICATION.

APPROVED BY THE GOVERNOR APRIL 18, 2025.

FILED IN THE OFFICE OF THE SECRETARY OF STATE APRIL 21, 2025.

senatebill
James G. Busby, Jr.

James G. Busby, Jr.

James G. Busby, Jr. is a Shareholder at The Cavanagh Law Firm where his practice involves all areas of Arizona state and local tax (SALT) including sales, use, gross receipts, transaction privilege, excise, luxury, tobacco, and severance taxes, as well as income, real, and personal property taxes. For nearly 30 years, James has assisted his clients with state and local tax planning, litigation and controversy, legislation, and policy matters. Before entering private practice, he served as Chief Auditor for sales tax at the Arizona Department of Revenue. In his law practice, and before that while working for two of the world’s largest accounting firms (Arthur Andersen and Deloitte), James has successfully advised and represented numerous clients of all sizes, and from numerous industries, in a wide variety of tax matters. He is a Fellow of the American College of Tax Counsel, was selected by his peers for inclusion in the The Best Lawyers in America® for Tax Law and for Litigation and Controversy–Tax, was named a PHOENIX Magazine Top Lawyer in Tax Law, is a member of the invitation-only Independent SALT Alliance, a national network of state and local tax advisors, received the State Bar of Arizona Tax Law Section's 2024 Henry Tom Outstanding Tax Attorney Award (commonly known as the Tax Section's "Lifetime Achievement Award"), and is Martindale-Hubbell® AV Preeminent® Peer Review Rated.™ James lectures extensively on state and local tax topics. He co-authored Bloomberg's Arizona Corporate Income Tax Navigator, and he co-authored the chapter regarding the Judicial Review of Taxation in the Arizona Appellate Handbook published by the State Bar of Arizona. James also wrote a column relating to Arizona tax issues for State Tax Notes entitled SALT From My Saddle, and a column on state and local tax topics for the AZ CPA Magazine entitled A Dash of SALT.

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