county board of equalization; decisions

This bill (SB 1700) sets specific deadlines for county tax appeal boards to issue decisions on property tax assessments in Arizona. It requires county boards to decide on regular appeals by October 15, on certain appeals by the third Friday in November before the tax year, and on personal property appeals by December 1 of the tax year. These deadlines apply to all property owners appealing their tax assessments, ensuring timely resolution without exceeding the original assessed value set by county assessors. The bill modifies procedural timelines for county tax boards but does not change tax rates or valuation methods.