AZ HB2131

Increases maximum attorney fees in tax-related court actions from $175 per hour to $350 per hour, and increases the maximum total award from $30,000 to $75,000 per level of judicial appeal.

Raises the maximum reimbursement for taxpayer fees in administrative tax proceedings from $20,000 to $75,000, and increases the hourly rate cap from $100 to $350 per hour.

Establishes automatic annual adjustments to fee caps beginning January 1, 2016, based on changes in the metropolitan Phoenix consumer price index, with adjustments rounded to the nearest dollar and never decreasing from prior year amounts.

Expands the definition of "party" eligible for fee awards to include limited liability companies and limited liability partnerships.

Broadens the definition of "taxes" to include all taxes and related levies and assessments addressed in section 12-163.