Assigned to GOV                                                                                                 FOR CAUCUS & FLOOR ACTION

ARIZONA STATE SENATE

Forty-seventh Legislature, Second Regular Session

AMENDED

FACT SHEET FOR H.B. 2712

tax decisions; distribution

Purpose

            Requires tax decisions to be distributed to all law libraries and the State Library.

Background

            Statute sets forth the general policy of the state with respect to public inspection of governmental records and requires public records and other matters in the custody of any officer to be open to inspection by any person at all times during office hours. All officers and public bodies are required to maintain records reasonably necessary to provide an accurate accounting of their official activities and of any government-funded activities.  Public bodies include the state, counties, cities, towns, school districts, political subdivisions or tax-supported districts and any branch, department, board, bureau, commission, council or committee thereof. 

            Administrative rules may also limit disclosure of certain information. When confidential and public information are commingled in a single document, a copy of the document may be made available for public inspection with the confidential material redacted.   

            Currently, there is no consistently accessible manner in which the public may attain tax decisions. The Department of Revenue and the Arizona Tax Court have websites which allow the public to access some tax decisions. Tax decisions are not considered confidential, but personal identifying information must be redacted before they can be made available to the public.

            There may be fiscal impact associated with the distribution of tax decisions by specified agencies.

Provisions

1. Requires the superior court to assign any filed action that provides tax decisions to tax court.

2. Requires, beginning October 1, 2006, the following agencies to provide redacted tax decisions to specified law libraries and the state library:

a) Department of Revenue

b) Office of Administrative Hearings

c) Department of Economic Security

d) Department of Transportation

e) Municipal Tax Hearing Office

3. Requires the Supreme Court to adopt rules establishing a procedure to distribute tax memorandum decisions to the general public and to determine what decisions are appropriate for distribution.

4. Requires each agency and court to publish all decisions on its official website.

5. Allows any person to file an action in tax or superior court against any agency or court that fails to adhere to this legislation.

6. Requires any agency or court associated with this legislation to establish and maintain a website by December 31, 2007.

7. Defines terms.

8. Makes technical changes.

9. Becomes effective on the general effective date.

Amendments Adopted by Committee

1. Removes courts from entities that are required to distribute tax decision to state law libraries and the State Library.

2. Requires the Supreme Court to adopt rules regarding procedures for distribution of tax decisions.

House Action Senate Action

WM                 2/6/06   DPA   4-1-0-4-0                     GOV               3/30/06     DPA     4-0-2

3^rd Read           3/9/06              42-15-3-0

Prepared by Senate Research

March 31, 2006

NS/SC/ac