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Arizona Administrative Code (Last Updated: November 17, 2016) |
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Title 15. REVENUE |
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Chapter 12. DEPARTMENT OF REVENUE PROPERTY TAX OVERSIGHT COMMISSION |
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Article 2. PROPERTY TAX LEVY LIMITS |
Section R15-12-204. Political Subdivision Agreement
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A. If a political subdivision disagrees with the county’s final levy limit worksheet calculations, the political subdivision shall, within 10 days of receipt of the county’s calculations, file in writing with the Commission a statement of disagreement and the figures it deems appropriate. Failure to act within the 10 days shall be deemed agreement by the political subdivision.
B. Upon timely petition of the political subdivision for good cause shown, or on its own motion, the Commission may per- mit the political subdivision to present objections to specific items at a later date.
Historical Note
Adopted effective September 14, 1990 (Supp. 90-3). Amended by final rulemaking at 12 A.A.R. 1096, effec- tive May 13, 2006 (Supp. 06-1).