property tax exemptions;
affidavit
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Committee on Counties & Municipalities |
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Committee on Ways & Means |
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Caucus and COW |
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Third Read |
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As Passed the House |
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SB 1212 allows a county assessor to arrange a mutually satisfactory meeting place in order to accept initial affidavits certifying a taxpayer's eligibility for constitutional tax exemptions.
Current Status
SB 1212 passed the Counties & Municipalities committee unamended.
Current statute (A.R.S. § 42-11152) stipulates that a person who claims constitutional exemption from taxation must appear before the county assessor to make an affidavit as to their eligibility. In addition, if the person is claiming the exemption in subsequent years they must appear before the county assessor or a notary public to make an affidavit as to their eligibility.
Article IX, Section 2.2, of the Arizona State Constitution stipulates that property of educational, charitable and religious associations or institutions not used or held for profit may be exempt from taxation by law.
· Allows the county assessor to arrange a mutually satisfactory meeting place with a person claiming constitutional exemption from taxation, in order to make an affidavit as to the person' s eligibility, if their personal appearance before the county assessor would create a severe hardship.
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45th Legislature
Second Regular Session 2 April
2, 2002
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