Arizona 2025 2025 Regular Session

Arizona Senate Bill SB1521 Comm Sub / Analysis

Filed 03/21/2025

                      	SB 1521 
Initials CW 	Page 1 Natural Resources, Energy & Water 
 
ARIZONA HOUSE OF REPRESENTATIVES 
Fifty-seventh Legislature 
First Regular Session 
Senate: NR DP 5-2-1-0 | 3
rd
 Read 17-11-2-0-0 
 
SB 1521: unbuilt certificates; assured water supply 
S/E: Town of Wellton; expenditure limitation 
Sponsor: Senator Dunn, LD 25 
Committee on Natural Resources, Energy & Water 
 
Summary of the Strike Everything Amendment to SB 1521 
Overview 
Assesses a penalty for excess expenditures of local revenues by the Town of Wellton in fiscal 
year (FY) 2023.  
History 
The Arizona Auditor General (OAG) is mandated by statute to prescribe a uniform 
expenditure reporting system for counties, community college districts, cities and towns. The 
OAG is required to hold a hearing to determine if any political subdivision has exceeded the 
expenditure limitations pursuant to article IX, sections 20 and 21, Constitution of Arizona. 
If any political subdivision other than a county has exceeded the expenditure limitations 
prescribed without authorization, the OAG must notify the State Treasurer to withhold a 
portion of the political subdivision's allocations of the certain revenues for the fiscal year 
subsequent to the OAG hearing as follows: 
1) if the excess expenditures are less than five percent of the limitation, an amount equal 
to the excess expenditures; 
2) if the excess expenditures are equal to or greater than five percent but less than ten 
percent of the limitation, or are less than five percent of the limitation but it is at least 
the second consecutive instance of excess expenditures, an amount equal to triple the 
excess expenditures; or 
3) if the excess expenditures are equal to or greater than ten percent of the limitation, 
an amount equal to five times the excess expenditures or one-third of the allocation of 
the revenues described in subsection H of this section, whichever is less (A.R.S. § 41-
1279.07).  
Provisions 
1. Assesses a penalty of $100 for excess expenditures of local revenues by the Town of 
Wellton for FY 2023. (Sec 1) 
2. Contains a retroactive effective date of July 1, 2022. (Sec. 1) 
☐ Prop 105 (45 votes)     ☐ Prop 108 (40 votes)      ☐ Emergency (40 votes) ☐ Fiscal Note