GPLET Lease Compliance Procedures

Tasks below are changes prompted by HB 2213.

Government
Lessor		 Department of
Revenue (ADOR)		 County
Assessor		 County
Treasurer
 
Ongoing >>

Submitter (government lessor; prime lessee):

  • Submits a written request to the DOR to conduct a compliance check for a lease meeting the provisions of ARS 42-6203(A).
  • Provides ADOR with documentation necessary to make the compliance determination:
    • Ordinance, resolution or development agreement
    • Lease agreement
    • Copy of recorded deed of conveyance
  • Submits the documentation and form electronically to the DOR.
Ongoing >>
  • ADOR reviews the documents and sends a notification of the determination of compliance to the government lessor within 30 days. ARS 42-6203(A).

Ongoing >>
  • The government lessor may appeal the determination of compliance pursuant to ARS 41-1092.06.