AZ SB1435

Amends section 42-16153 of Arizona Revised Statutes regarding membership qualifications and conflict-of-interest restrictions for the state board of equalization.

Expands conflict-of-interest prohibitions to explicitly ban board members from engaging in business as a property tax agent or owning a substantial interest in a property tax agent business.

Adds a two-year lookback period requirement for non-chairman members, prohibiting appointment if they were employed by a county assessor, county attorney, department of revenue, or department of law, or engaged in business as a property tax agent within two years before appointment.

Modifies language to change "shall not" to "may not" for conflict-of-interest restrictions and clarifies that employment restrictions apply specifically within the two-year period before appointment.

Maintains existing requirements for board member qualifications in property valuation, appraising, hearing officer experience, legal practice, or real estate brokerage.