AZ HB2147

Amends Arizona law regarding county treasurer authority to abate personal property taxes and remove tax liens for prior years.

Removes the requirement that the county treasurer obtain board of supervisors approval before granting tax relief, making the treasurer's determination final upon investigation.

Eliminates the board approval step when the county treasurer prepares a certificate of removal and abatement, replacing it with a notification process where the certificate becomes effective when the board receives notice.

Maintains property owners' right to apply for tax abatement and to pursue legal action to recover illegally collected taxes if their application is denied.