An Act providing that county assessor shall notify property owner of annual valuation of property

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R[FERENCE TITLE: <ation – County Assessor's

·ocedures

State of Arizona Senate

Th1rtteth legislature Second Regular ession

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AN ACT. -:,.,rU., // -'.l e(a,.,

RELATING TO TAXATION PROVIDING THAT COUNTY ASSESSOR SHALL NOTlfv PROPERTY OWNER OF ANNUAL VALUATION OF PROPERTY; PROVIDING THAT MORTGAGEE SHALL PROVIDE TRUE COPY TO :>RTGAGOR WHEN SUCH NOTICE IS RECEIVED BY KlRT­ GAGEE. ANO A:'4ENDING SECTIONS 42-221 AND 42-501. ARIZONA REVISED STATUTES.

Be it enacted by the legislature of the State of Arizona:

1. Section 1. Purpose of act
2. The purpose of this act is:
3. l. To provide that the county assessor shall notify all property

S owners of record annually as to:

1. (a) The full cash value placed on the property by the assessor
2. for the current year and the previous year.
3. (t) l e va1uation for assessment purposes placed on the prop-
4. erty by the assessor for the current vear and the previous year.
5. {c) The final date for filing an appeal from the yafoatbr ·r
6. the current year.
7. 2. To prescribe that when the annual notice is rece1Yed by a
8. mortgagee. the mortyaqe-e shall provide the mortQagor with a true copy
9. thereof. at & oate early enouQh to peT"'!l1t the owner to f11e a retition for- a htarinq on the ratter H he so desire,;.

1. Sec. 2. <:,.ction 4;:-Z2t. Arizona Pe ised &lttatutf.;"s ls a-.ende1
2. to read:

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42-221. Ascertatnment of property subject to taxatio

1. l:ach county assessor 1s hereby designated as a deputy direc­ tor of the department for the purpose of detenntntng the valuation of property within his county for state property tax purposes.

8. On January 1 each year the county assessor shall ascertain by diligent inquiry and examination all property in his county subject to taxation, and not otherwise provided by law to be valued by the department. He shall detenn1ne the names of all persons owning, claiming or having possession or control thereof and detenrfne through the use of the manuals furnished and procedures prescribed by the de­ partment the full cash value of all such property and he shall list such property together with the valuation found for use on the roll.

C. AAy EVERY person owning, claiming or having possession or control of property which by law is e- e valued by the assessor for placement on the roll 111ay,–eweeR-JaAwaPy-+-aA4-MaP&R-+0,-4Mtwit'e

ef-aA4- -a4v,se4 SHALL. ON OR BEFORE MARCH 1, BE NOTIFIED IN WRITING

by the assessor as to the va+waieR FULL CASH VALUE AND THE VALUATION TO OE USED FOR ASSESSMENT PURPOSES of such property found by the assessor for placement on the rolls. Al-Re-lw-sw&hfti'9eA-i& a4vise4-efRs-valw1ieA The assessor shall !ive-hiM-WPieR INCLUDE IN THE notice ef the FULL CASH VALUE ANO THE VALUATION USED FOR AS­ SESS"ENT PURPOSES FOUND BY THE ASSESSOR FOR SUCH PROPERTY FOR THE

PREVIOUS YEAR, AND THE last date upon which R@ THE OWNER may file his appeal from the valuation or classification assigned to his property.

0. On or before March 15. any owner of property which 1n his opinion has been valued too high or otherwise improperly valued or listed on the roll by the assessor r y file a petition with the assessor on a form prescribed by the department setting forth in writing the owner's op:nfon of what is a just valuation and facts

:1 upon which the assessor should base a reduction or correction of

3 the valwtion. If the assessor ffnds any particular tn tne matter

3 complained of to be erro, )us. the assessor shall submit tile necessary

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correction to the department for approval wtthtn fifteen days after

2 f11tng of the petttton.

J E. The assessor may hold infonnal hearings regarding petitions

1. filed under this sectton.
2. F. The assessor shall rule on every petition filed under this
3. section within thirty days after the filing thereof. In such cases
4. where the request of the petitioner is denied. in whole or in part.
5. the assessor shall, on the date of the ruling, mail to the petitioner
6. at his address shown on the roll written notice of the grounds of the
7. refusal to make the change requested together wtth a copy of the
8. petition.
9. G. No person owning, controlling or possessing property valued
10. by the assessor may appear before the county board or the state board
11. without first having filed a petition with the assessor as provided
12. by this section, except as otherwise provided tn this article.
13. Sec. 3. Section 42-501, Arizona Revised Statutes, is amended
14. to read:
15. 42-501. Obligation of mortgagee or agent
16. A. WHEN PROPERTY SUBJECT TO VALUATION BY THE COONTV ASSESSOR
17. IS MORTGAGED ANO THE MORTGAGEE, OR A PERSON ACTING FOR THE MORTGAGEE.

;:1 RECEIVES THE ANNUAL NOTICE OF VALUATIONS REQUIRED BY SECTION 42-221

;:2 TO BE SENT BY THE ASSESSOR, THE MORTGAGEE OR HIS AGENT SHALL, WITHIN

23 FIVE DAYS AFTER RECEIPT OF THE NOTICE, PROVIDE THE MORTGAGOR WITH A

:?4 TRUE COPY THEREOF.

2: A. B. Wh& evef' WHEN residential property subject to taxation

26 by the county assessor is mortgaged and the 1110rtgagee, or a person

,7 acting for the mortgagee, by the terms of the mortgage agreement

2!: pays the tu on behalf of the mortgagor, then such mortgagee or his

2) agent shall make available to the trortgaqor the true covy nf the detailed statenent of the taK paid to the county treasurer, as pre-

21 part>d by the county treasurer and furnished to the mortgagee..,

;, c. 4. l Hecthe date

Tn provisi ns of this act shall be effective frcrn and after

34 Oeced!er 31, 1972.

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