Arizona Tax Research Association
SB1182 Prohibiting Advocacy in the Call for K-12 Bonds/Overrides (Yarbrough - 2014)
https://apps.azleg.gov/BillStatus/BillOverview/33492
SB1182 addresses a growing concern that these publicity pamphlets have become
taxpayer-financed electioneering. Often times, the purpose statement in the publicity
pamphlet for local government elections have gone well beyond providing an
explanation for the purpose of the election. There should be a clear distinction between
the taxpayer-funded section in the pamphlet that is factual-based and the advocacy
section of the pamphlet.
HB2538- TNT Requirements for Countywide Special Taxing Districts (Mitchell - 2015)
https://apps.azleg.gov/BillStatus/BillOverview/66512
HB2538 extends the TNT requirements to the operational levies of countywide special taxing
districts, which is specific to library districts, flood control, public health services, and jail
districts. The TNT requirements apply only to the operational levies of the special taxing
districts and are exclusive of the levies for voter-approved bonds.
ATRA believes that public disclosure requirements of TNT is important in that it makes
SB1066- Financial Audit Publication & Accountability (Pierce - 2015)
https://apps.azleg.gov/BillStatus/BillOverview/65990
If a jurisdiction does not file its financial audit with the Auditor General’s office on or before
the adoption of the subsequent year’s budget, a form as prescribed by the Auditor General’s office
must be submitted in the subsequent year’s budget indicating that the financial audit has not been
completed.
In addition, local jurisdictions are not currently required to post their financial audits on their website.
HB2147 Utility Pole Attachments – TPT Exemption (Olson - 2015)
https://apps.azleg.gov/BillStatus/BillOverview/65933
The proposed legislation under HB2147 will reverse the improper application of a
court’s ruling and restore the proper treatment of joint pole usage agreements under
TPT. Without this clarification, secondary users of every utility pole in this state, and
ultimately the end customers of electric power, cable television and telecommunications
services, will be exposed to millions of dollars in added annual costs.
SB1117 Adjacent Ways Reform; Validation Through SFB (Dial - 2016)
https://apps.azleg.gov/BillStatus/BillOverview/67307
SB1117 creates a process to ensure a legal project exists before an expenditure occurs and adds the Adjacent Ways fund to the annual audit. School Districts would submit projects costing over $50,000 to the School Facilities Board (SFB) for validation. Oversight from SFB will curtail future abuses of the Adjacent Ways levy and bring transparency to taxpayers.