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Kitty Decker was employed by the State of Arizona from 1980 to 2009. During her tenure, she served at the Arizona House of Representatives as the Ways and Means Committee Assistant (1981); Commerce Committee Analyst (1982-1983); Counties and Municipalities Committee Analyst and Transportation Committee Analyst (1984-1989) and the Ways and Means Committee Analyst (1990-1996). She worked for the Arizona Department of Revenue from December 1996 to November 1997. In 1998 she returned to the Arizona House of Representatives, serving as Policy Advisor to the Majority (1998-2000) and Ways and Means Committee Analyst and Senior Economist (2000-2009). Most of her records relate to Ways and Means.
The House of Representatives Research Staff is responsible for tracking and summarizing legislation assigned to the various committees. Each House committee is staffed by a research analyst who researches bills assigned to that committee. The analyst is required to prepare a summary for each bill that is placed on an agenda and scheduled for a hearing. The analyst is responsible for explaining bills and amendments in committee, following the bills through the process and keeping members of their respective committees informed and knowledgeable about the bills and issues related to the committee. As legislative experts for their respective committees, research analysts collect and create documents that provide information to understand and evaluate legislation.
Records from the Research Staff are valuable because they contain not only bills and amendments, allowing a researcher to follow changes within a bill, but also contain information pertaining to the discussions related to the topic. These records also contain valuable summaries and histories of relevant issues concerning legislation under consideration.
Kitty Decker served a number of roles at the Arizona House of Representatives, though her main role was that of staff to the House Ways and Means Committee and Senior Economist. She also served two years on Republican Leadership staff as a policy advisor from 1998 to 2000. She worked at the Arizona Department of Revenue from December 1996 to November 1997. She returned to the Arizona House of Representatives in late 1997 and worked there until 2009, when she accepted a position as the division director at Arizona Department of Transportation. She retired from state service in 2012.
Her records include proposed legislation, amendments, study committee reports, memoranda, notes, minutes of meetings, agendas, correspondence, court cases, newspaper clippings and budget issues. She authored a number of briefing papers and reports during her tenure, which are also included. Some documents in her files were written by other House staff, including Craig Cormier (House Majority Staff in the late 1970s and early 1980s); Melodie Jones (WM Committee Analyst in the late 1990s); and Bob Lockwood (House Research Staff Director from the 1970s to 1996).
This collection is arranged chronologically and consists of five subseries: Study Committees and reports contain discussion, minutes and recommendations. Files by Legislative Session contain bills assigned to the WM committee and include related amendments, minutes, agendas and summaries. Reports written by Kitty Decker relate to taxation and the state economy. Subject files contain background information on topics related to taxation and are arranged alphabetically. House organization is provided for 1997.
All photocopies of original materials are made by staff. We reserve the right to refuse copy services based on physical condition and possible damage to the materials.
For preservation purposes, if microfilm copies are available, patrons will use the microfilm first.
Under Arizona Revised Statute 39-141, public records used for commercial purposes have additional requirements. Please contact the Arizona State Archives for further information.
It is the researcher’s responsibility to determine the copyright status of materials he or she uses. The Arizona State Library, Archives and Public Records is not legally or financially responsible for any copyright infringement by researchers.
Many documents held by the Arizona State Archives fall under the Public Record law (ARS 41-1350). Documents created by the government are not copyrighted. The United States of America Copyright Law (P.L. 94-553, effective Jan. 1, 1978) extends statutory rights of authority to unpublished works which were previously protected by literary property rights under common law. Such works do not have to be registered with the Copyright Office to receive protection under the law.
For additional materials, please consult other collections within the State Legislature record group (RG 97). For information on the legislative process, and a glossary of terms, please consult the Arizona Legislative Manual authored by David M. Thomas, Deputy Director of the Arizona Legislative Council. Go to www.azleg.gov/Legislative Council/publications.
Bibliographic citations must cite the title of the record group(s), the box or volume number, the History and Archives Division and the name of the Arizona State Library, Archives and Public Records in full. Please use the following example:
Governor George W.P. Hunt to Ely Sims, November 21, 1919, Box 14, Office of the Governor, RG 1, History and Archives Division, Arizona State Library, Archives and Public Records.
Kitty Decker served a number of roles as staff to the Arizona House of Representatives from 1980 to 2009. She maintained files of proposed legislation, amendments, study committee reports, memoranda, notes, minutes of meetings, correspondence, court cases and budget issues. Most of her work relates to taxation, as she was the analyst for the Ways and Means Committee and Senior Economist during her time at the Legislature. She transferred her records to the Arizona State Archives in 2013.
Accession A-2013-049
The majority of materials from Kitty Decker were in folders, organized into three main categories: alphabetically arranged subject files; bill files by year; and study committee reports and related documents. Many of the study committee reports were received in three-ring binders. Those reports were removed from the binders, placed in folders and organized under the heading "Study Committees and Reports." The original categories were largely retained when the collection was rehoused. Researchers are encouraged to look through all categories, because there is some overlap among the subject files, the yearly bill files and the study committee reports.
Study Committees and Reports, 1976-2003 | |||||||||||
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1:01 | Appeals; Board of Tax Appeals; Sunset review, 1999 | ||||||||||
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1:02 | Fiscal Reform Committee; Joint. Summary and notes Folder 1 of 5, 1990 | ||||||||||
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1:03 | Fiscal Reform Committee; Joint. Overview and tables. Folder 2 of 5, 1990 | ||||||||||
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1:04 | Fiscal Reform Committee; Joint. Chapters 1, 2 and 3. Folder 3 of 5, 1990 | ||||||||||
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1:05 | Fiscal Reform Committee; Joint. Chapters 4, 5, and 6. Folder 4 of 5, 1990 | ||||||||||
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1:06 | Fiscal Reform Committee; Joint. Appendix A, B, C and D. Folder 5 of 5, 1990 | ||||||||||
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1:07 | Fiscal Reform Package. Introduction and sources. Folder 1 of 4, 1989-1990 | ||||||||||
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1:08 | Fiscal Reform Package. Highway User Revenue Fund (HURF); Usdane Shift; Highway Patrol; TPT; Assessment ratio; Property tax. Folder 2 of 4, 1989-1990 | ||||||||||
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1:09 | Fiscal Reform Package. House Budget Reform Task Force. Final recommendations. Folder 3 of 4, 1989-1990 | ||||||||||
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1:10 | Fiscal Reform Package. Executive summary; ASU; staff analysis; budget reduction options. Folder 4 of 4, 1989-1990 | ||||||||||
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1:11 | High County Property Tax; Governor’s Task Force. Folder 1 of 4, 1992 | ||||||||||
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1:12 | High County Property Tax; Governor’s Task Force. Folder 2 of 4, 1992 | ||||||||||
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1:13 | High County Property Tax; Governor’s Task Force. 3 of 4 folders, 1992 | ||||||||||
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1:14 | High County Property Tax; Governor’s Task Force. Correspondence. Folder 4 of 4, 1992 | ||||||||||
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1:15 | Property Tax Appeals; Joint Legislative Oversight Committee, 1994 | ||||||||||
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1:16 | Property Tax and Spending Limits. Reference documents. Folder 1 of 2, 1979 | ||||||||||
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1:17 | Property Tax and Spending Limits. Folder 2 of 2, 1979 | ||||||||||
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1:18 | Property Tax Oversight Committee. Folder 1 of 3, 1989 | ||||||||||
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1:19 | Property Tax Oversight Committee. Folder 2 of 3, 1989 | ||||||||||
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1:20 | Property Tax Oversight Committee. Folder 3 of 3, 1989 | ||||||||||
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1:21 | Property Tax Reform. HB 2536. Folder 1 of 3, 1996 | ||||||||||
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1:22 | Property Tax Reform. Includes property tax overview. Folder 2 of 3, 1996 | ||||||||||
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1:23 | Property Tax Reform. Folder 3 of 3, 1996 | ||||||||||
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1:23 a | Revenue Tax Review Committee-Ad hoc; minutes; purpose; notes; AZ Department of Revenue (ADOR) information, 2002 | ||||||||||
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1:23 b | Revenue Tax Review Committee-Ad hoc; handouts, 2002 | ||||||||||
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1:23 c | Revenue Tax Review Committee-Ad hoc; agenda; appointment letter; staff report; minutes, 2003 | ||||||||||
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1:24 | Streamlined Sales Tax Study (re: taxation of internet sales). Folder 1 of 3, 2002 | ||||||||||
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1:25 | Streamlined Sales Tax Study. Folder 2 of 3, 2002 | ||||||||||
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1:26 | Streamlined Sales Tax Study. Folder 3 of 3, 2002 | ||||||||||
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2:27 | Sales Tax on Food – staff report; options to reduce tax burden, Aug 1979 | ||||||||||
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2:28 | State Revenues and Expenditures; Joint Select Committee. Final report, Nov 1989 | ||||||||||
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2:29 | State Revenues and Expenditures; Joint Select Committee. Meeting minutes; public hearings; transcripts; Flagstaff, Yuma, Phoenix, Tucson, Oct-Dec 1988 | ||||||||||
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2:30 | State Revenues and Expenditures; Joint Select Committee. Notes and memos, 1989 | ||||||||||
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2:31 – 2:33 | Tax Structure; Joint Interim Committee, 1976 | ||||||||||
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2:34 – 2:38 | Tax Structure of Arizona; Joint Committee. Report from JLBC; bed tax; notes, 1993 |
Files by Legislative Session (year), 1989-2009 | |||||||||||
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2:39 | 1989 Possessory interest, 1989 | ||||||||||
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2:40 | 1992-93 WM Committee issues, 1992-1993 | ||||||||||
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2:41 | 1993 Possessory interest; SB 1153, SB 1421, 1993 | ||||||||||
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2:42 | 1996 Property tax reduction (vetoed) HB 2087, 1996 | ||||||||||
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2:43 | 1996 Homeowner taxes; Rep. Cunningham, 1996 | ||||||||||
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2:44 | 1996 Motion picture tax; history; memo; testimony, 1996 | ||||||||||
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2:45 | 1996 Legislative Special sessions 6 and 7. Various issues including satellite broadcast tax incentives and taxation, 1996 | ||||||||||
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2:46 | 1999 staff notes; working files; constituent issues and legislation (Melodie Jones analyst), 1999 | ||||||||||
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2:47 | 2000 – ADOT; Highway User Revenue Fund (HURF); license tax distribution, 2000 | ||||||||||
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2:48 | 2002 Electric generation facilities valuation, 2000 | ||||||||||
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2:49 | 2003 Taxation; victim restitution; Law Review article, 2003 | ||||||||||
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2:50 | 2003-04 Electric utility valuation; ADOR position paper; legislation; summary; fiscal impact, 2003-2004 | ||||||||||
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2:51 | 2004 Finance Committee; State of the AZ economy, January 2004 | ||||||||||
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2:52 | 2004 Private school tax credit; individual income tax, 2004 | ||||||||||
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2:53 | 2005 Budget bills; veto; summaries, March 2004 | ||||||||||
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2:54 | 2005 Committees; interim, 2005 | ||||||||||
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2:55 | 2005 Committee; WM; chaptered bills; bills assigned; summaries, 2005 | ||||||||||
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2:56 | 2005 Committee; WM minutes, 2005 | ||||||||||
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2:57 | 2005 County assessors info fund, 2005 | ||||||||||
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2:58 | 2005 Gas tax rebate; temporary, 2005 | ||||||||||
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2:59 | 2005 Hayden Winkleman property taxes, 2005 | ||||||||||
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2:60 | 2005 Industrial development financing; SB 1340; vetoed, 2005 | ||||||||||
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3:61 | 2005 Limited property value, 2005 | ||||||||||
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3:62 | 2005 Motion picture incentives, 2005 | ||||||||||
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3:63 | 2005 Rio Nuevo, 2005-2009 | ||||||||||
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3:64 | 2005 Retiree income tax; Kerr lawsuit, 2005 | ||||||||||
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3:65 | 2005 School facilities board, 2005 | ||||||||||
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3:66 | 2005 Tax incentives; motion pictures; corporate sales factor; business incentives, 2005 | ||||||||||
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3:67 | 2005 Truth in taxation rates; report from JLBC, 2005 | ||||||||||
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3:68 | 2006 Committee; WM chaptered bills, 2006 | ||||||||||
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3:69 | 2006 Committee; WM issues, 2006 | ||||||||||
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3:70 | 2006 Committee; WM minutes, 2006 | ||||||||||
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3:71 | 2006 committee; WM personal progress report; list, 2006 | ||||||||||
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3:72 | 2006 Active duty pay; military, 2006 | ||||||||||
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3:73 | ALTCS (AZ Long term care system); county tax (HB 2573), 2006 | ||||||||||
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3:74 | Appeals; property tax; joint legislative oversight committee, 2006 | ||||||||||
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3:75 | College savings plan/529 plans, 2006 | ||||||||||
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3:76 | Dept. of Revenue; enforcement goals, 2006 | ||||||||||
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3:77 | Estimated payments; June TPT; (SB 1423), 2006 | ||||||||||
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3:78 | Income tax rates; reduction (HB 2489), 2006 | ||||||||||
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3:79 | Omnibus tax relief act 2006; HB 2876 and related ballot measure; SCR 1037, HCR 2056; conference committee report, 2006 | ||||||||||
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3:80 | Tax decisions; HB 2712 summary and bill, 2006 | ||||||||||
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3:81 | Tax exemptions; property tax (HB 2717), 2006 | ||||||||||
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3:82 | Tax rate reduction; SB 1049 summary and amendment, 2006 | ||||||||||
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3:83 | Voice over internet protocol (VOIP) issues, 2006 | ||||||||||
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3:84 | 2007 Committee; WM minutes, 2007 | ||||||||||
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3:85 | 2007 Committee; WM progress reports; chaptered bills, 2007 | ||||||||||
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3:86 | 2007 Committee; WM bills; notes, 2007 | ||||||||||
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3:87 | Accelerated depreciation, 2007 | ||||||||||
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3:88 | Arizona Public Service rate hike; history, 2007 | ||||||||||
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3:89 | Commercial photography; sales tax exemption; background, 2007 | ||||||||||
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3:90 | Conformity; Internal Revenue Service; HB 2396, SB 1156, 2007 | ||||||||||
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3:91 | Electric generation valuation; HB 2657, HB 2363, 2007 | ||||||||||
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3:92 | Gas tax; sales tax comparison, 2007 | ||||||||||
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3:93 | Homesite area; residential property tax, HB 2434, 2007 | ||||||||||
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3:94 | Majority program, 2007 | ||||||||||
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3:95 | Municipal tax incentives, 2007 | ||||||||||
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3:96 | Oatman restrooms; proposed sanitary district creation, HB 2698 – failed 5/10/07, 2007 | ||||||||||
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3:97 | Prime contracting, HB 2049 (2006), HB 2307 (2007), 2007 | ||||||||||
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3:98 | Renewable energy, HB 2691, 2007 | ||||||||||
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3:99 | Tax relief package; tax reduction package; staff report on HB 2784 economic stimulus and education investment act, 2007 | ||||||||||
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3:100 | 2008 Committee; WM bills assigned; bill progress report, 2008 | ||||||||||
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3:101 | 2008 Committee; WM chaptered bills; summary, 2008 | ||||||||||
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3:102 | Committee; WM minutes, 2008 | ||||||||||
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3:103 | Budget; various memos, 2008 | ||||||||||
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3:104 | Economic development; Dept. of Commerce, 2008 | ||||||||||
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3:105 | Economic and budget update; JLBC, 2008 | ||||||||||
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3:106 | Fire districts; secondary levy limits, 2008 | ||||||||||
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3:107 | Highway tax; statewide; Russell Pearce, 2008 | ||||||||||
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3:108 | Hospitals; property tax classification (HB 2421), 2008 | ||||||||||
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3:109 | Internal revenue code; conformity; impact of federal tax law changes, 2008 | ||||||||||
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4:110 | Maricopa County assessor; conviction; appeal, 2008 | ||||||||||
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4:111 | Pollution control tax credit, 2008 | ||||||||||
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4:112 | Property tax explanation; overview by Kitty Decker, 2008 | ||||||||||
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4:113 | Property tax; AZ Tax Revolt; joint legislative hearing; articles, 2008 | ||||||||||
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4:114 | Revenue Department, ADOR 2008 bill requests, 2008 | ||||||||||
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4:115 | Secondary levy limit (HB 2586), 2008 | ||||||||||
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4:116 | Taxpayer rulings, 2008 | ||||||||||
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4:117 | T.I.M.E. Initiative (Transportation and Infrastructure Moving AZ’s Economy) proposal to increase taxes to fund transportation systems. Measure was not placed on ballot due to lack of valid signatures., 2008 | ||||||||||
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4:118 | Volunteer tax credit, 2008 | ||||||||||
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4:119 | 2009 Committee; WM (probable committee assignment), 2009 | ||||||||||
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4:120 | 2009 Committee; WM issues and drafts, 2009 | ||||||||||
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4:121 | 2009 Budget; drafts; bills; news articles, 2009 | ||||||||||
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4:122 | 2009 Budget; drafts; bills; summaries, 2009 | ||||||||||
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4:123 | Energy parks; SB 1401; AZ Power Authority, 2009 | ||||||||||
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4:124 | Fiscal notes for WM and tax legislation, 2009 | ||||||||||
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4:125 | Key issues; Dec 2008 likely for 2009 session, 2009 | ||||||||||
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4:126 | Scholarships for disabled or displaced students; 49th Legislature, 2nd Special Session, May 2009 | ||||||||||
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4:127 | State capitol restoration recapture district;HB 2270, 2009 |
Reports authored by Kitty Decker, 1989-2000 | |||||||||||
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4:128 | Fiscal 2000 – AZ Joint Select Committee on State Revenues and Expenditures; Final Report, Nov 1989 | ||||||||||
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4:129 | Fiscal 2000 – Findings, background and explanation; power point presentation to the Ad Hoc AZ Revenue Tax Review Committee, undated | ||||||||||
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4:130 | Fiscal 2000 Committee recommendations and legislative response to each recommendation, Aug 1990 | ||||||||||
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4:131 | Individual income tax resident statistics by county; compiled by Kitty Decker, 1999 | ||||||||||
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4:131 (a) | Key court cases; summary, undated | ||||||||||
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4:132 | Property tax basic explanation; Property tax reform memo, 1996 and 2000 | ||||||||||
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4:132 (a) | Qualifying tax rate and school funding; reports prepared by House staff, 1989 | ||||||||||
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4:133 | Taxes 101. Overview of income tax, withholding tax, TPT (sales) tax, undated |
Subject files - alphabetical order, 1980-2009 | |||||||||||
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4:134 | Abusive tax shelters; Son of Boss, 2004-05 | ||||||||||
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4:135 | Alternative fuels; modifications; lawsuit, 2000 | ||||||||||
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4:136 | American Recovery and Reinvestment Act; assistance to AZ, 2009 | ||||||||||
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4:137 | Assessment ratio; HB 2508, SB 1508; articles; background, 2005 | ||||||||||
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4:138 | Assessment ratios; charts; background, 1980-92 | ||||||||||
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4:139 | AZ Tax Research Association (ATRA) legislative policy committee, Feb 2009 | ||||||||||
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4:140 | Ballot propositions pamphlet (Lt. Gov., trust land exchange, property tax exemption for agriculture, tobacco tax, leg hold trap ban, state takings, civil justice, legislative salaries), 1994 | ||||||||||
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4:141 | Bonding - background; Maguire report on school districts; clippings; ADOR staff Georganna Meyer presentation, 1996-1999 | ||||||||||
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4:142 | Burke settlement; defined benefit contribution system; SB 1384, 2000 | ||||||||||
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4:143 | Budget process; AZ outline and explanation; JLBC, 1992 | ||||||||||
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4:144 | Cactus League, rental care surcharge; Tourism and Sports Authority, 1996-2002, 2008 | ||||||||||
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4:145 | Capital gains; analysis, correspondence, 1989-1990 | ||||||||||
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4:146 | Capitol restoration; economic recapture; SB 1337; HB 2598, 2008 | ||||||||||
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4:147 | Casual auto sales; memo from Kitty Decker, 2002 | ||||||||||
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4:148 | Clean elections; modifications; income tax return, 2002 | ||||||||||
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4:149 | Commercial property lease tax; HB 2138; testimony; correspondence; legislation; ADOR analysis, 1989 | ||||||||||
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4:150 | Constitutional and expenditure limits; 1978-1989; history of state appropriations limit 1980-1992; history of property tax levy limits, 1978-1992 | ||||||||||
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4:151 | Contractors sales tax; HB 2338 (2000); legislation; amendments; bill summary; correspondence, 1999-2000 | ||||||||||
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4:152 | Corporate income tax avoidance; background; articles; memos, 1991, 1994, 2004 | ||||||||||
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4:153 | Corporate income tax, sales factor; reports; memos; state apportionment of corporate income; single sales factor. NOTE: Apportionment has 3 factors: sales, property and payroll, 1996-2000 | ||||||||||
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4:154 | Corporate income tax legislation 1996, 1997, 1999, 2000, 1996-2000 | ||||||||||
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4:155 | Corporate income tax legislation, 2001 | ||||||||||
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4:156 | Corporate income tax legislation; Special Session, 2003 | ||||||||||
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4:157 | Corporate income tax legislation 2004-05, 2004-05 | ||||||||||
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4:158 | Corporate income tax; sales factor; other states; news articles, 1995,2003 | ||||||||||
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5:159 | Corporate income tax; sales factor; reports from JLBC and ADOR, 1996-2004 | ||||||||||
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5:160 | Corporate income tax; sales factor reports; various authors (Goolsbee and Maydew), 1996-99 | ||||||||||
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5:161 | Corporate income tax; sales factor; reports; various authors (Roubik, Mazerov; Hamm, Verma), 2000-2003 | ||||||||||
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5:162 | Corporate income tax; sales factor; Citizens Finance Review Commission report, Aug 2003 | ||||||||||
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5:163 | Corporate income tax; sales factor trigger; Intel, 2006 | ||||||||||
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5:164 | Corporate income tax; sales; Tucson comments, 1999 | ||||||||||
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5:165 | County island fire districts; HB 2780; legislation; summary; Governor’s letter, 2007 | ||||||||||
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5:166 | County population; statutory treatment. Memo from Legislative Council staff, 2008 | ||||||||||
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5:167 | Debt obligations; public debt in AZ; ATRA report; fact sheet; memo; Hancock v State, 1993-1996 | ||||||||||
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5:168 | Debt oversight commission; organization and purpose, 1996 | ||||||||||
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5:169 | Debt lawsuit; Weiers v City of Phoenix; voter approved debt, 1999 | ||||||||||
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5:170 | Desegregation; Auditor General special study; memo; correspondence, 2000-2002 | ||||||||||
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5:171 | Desegregation; news articles; memos; conference agendas; notes, 2000-2002 | ||||||||||
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5:172 | Estate taxes; death taxes. National Conference of State Legislatures (NCSL) background paper; Brookings Institute background paper; Rosenpink and Estes, PLLC, 2001 | ||||||||||
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5:173 | Energy park districts; SB 1401 legislation; memos; correspondence; contacts; HB 2090, 2009 | ||||||||||
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5:174 | Fire districts; HB 2285 (2009); HB 2586 (2008); 1993 AZ Fire District Association position paper, 1993, 2008-2009 | ||||||||||
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5:175 | GPLET (Government Property Lease Excise Tax) legislation; JLBC presentation; notes; fact sheet, SB 1260 and SB 1399, 2009 | ||||||||||
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5:176 | GPLET – HB 2803; SB 1116; SB 1027; SB 1360, 2003-2008 | ||||||||||
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5:177 | GPLET – history and background (1995); Joint Legislative Study Committee on Possessory Interest (1995); key features of 1996 proposed legislation, 1995-1996 | ||||||||||
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5:178 | Health saving account; background; other states; Indiana; NCSL information; draft legislation; 2007 memo by Kitty Decker, 2007 | ||||||||||
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5:179 | Highway User Revenue Fund (HURF) explanation; history, impact; memo by Bob Lockwood, Director of House Research, 1994 | ||||||||||
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5:180 | Immigration; Ad hoc committee (2001); agendas; 2001 report; U of A report (2000) Border Impacts; presentation to Legislature, 2000-20001 | ||||||||||
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5:181 | Immigration; Ad hoc committee notes; background; news articles, 2001 | ||||||||||
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5:182 | Income tax credit review committee; members; minutes; final report; HB 2186 (Laws 2002, Chapter 238), 2002 | ||||||||||
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5:183 | Income Tax Credit Report – ADOR, 2003 | ||||||||||
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5:184 | Income tax credits; ADOR memo; report and articles; "Income Tax Credits In AZ" ADOR 2000 report, 2000-2001 | ||||||||||
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5:185 | Income tax credits – ADOR report, Mar 2008 | ||||||||||
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5:186 | Income tax credits – ADOR report, Nov 2008 | ||||||||||
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5:187 | Income tax general information and reports; "Economic impact of eliminating the income tax in AZ" (Roubik 2000); "Possible reforms to AZ individual income tax" (Citizens Finance Review Commission 2003); "Income tax" (ADOR 2003 annual report excerpt); articles, 2000-2005 | ||||||||||
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5:188 | Income tax; marriage tax; marriage penalty; memos; notes, 1996 | ||||||||||
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5:189 | Income tax; middle income tax relief; Symington proposal; news articles; press release; correspondence, 1994 | ||||||||||
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5:190 | Income tax; volunteers; Rep. Mason; HB 2330, 2008 | ||||||||||
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5:191 | Indian nations; tax distribution (1993); reports; articles; gaming, 1990-1993 | ||||||||||
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5:192 | Indian nations; "State revenue from and state expenditures on Indian reservations" written by Kim Baker, Senate Democratic staff, May 1985 | ||||||||||
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5:193 | Indian nations; taxation memos; background; Navajo Tax Commission report, 2004-2007 | ||||||||||
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5:194 | Indian nations; various issues; Melodie Jones working files (WM committee analyst); assessors; Navajo and Apache County issues; correspondence, 1985-2000 | ||||||||||
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5:195 | Insurance premium tax; HB 2517 (2001); HB 2430 (2000); SB 1115 (2001); memo from Kitty Decker, 2000-2001 | ||||||||||
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6:196 | Internal Revenue Code conformity legislation; HB 2156 (1994); SB 1385 (1994); ADOR – Impact of Omnibus Budget Reconciliation Act of 1993, 1994 | ||||||||||
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6:197 | Internet transactions; HB 2328; bill summary; correspondence, 2000 | ||||||||||
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6:198 | Jet fuel tax; HB 2228 (1991) memos; correspondence; news articles; amendments, 1989-1991 | ||||||||||
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6:199 | Jet fuel tax; memo; ADOR report, 2008-2009 | ||||||||||
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6:200 | Jobs creation; issues; Cactus League taxes; solar energy tax credits; state research and development tax credit; HB 2262 (2000) memo, 2002 and 2008 |
Lawsuits-folders in alphabetical order by topic or case name, as organized by Kitty Decker, 1987-2007 | |||||||||||
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6:201 | Agricultural land; property tax; Maricopa County v Sherwood, 1994-1996 | ||||||||||
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6:202 | America West v ADOR; AZ Supreme Court decision; memo to Senate and House Rules attorneys, 1994 | ||||||||||
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6:203 | AZ property tax association v Maricopa County and ADOR (petitions for assessment ratio), 1990 | ||||||||||
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6:204 | Biltmore Hotel Partners v Maricopa County and ADOR, 1996 | ||||||||||
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6:205 | Capital appreciation bonds (Williams v Creighton Elementary School District). See also "Bonding" folder (4:141) for Alan Maguire report, 1995-1996 | ||||||||||
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6:206 | Capitol Castings I and II; use tax and TPT on tangible personal property. History (1991-1998) and HB 2395 (1999), 1998-2004 | ||||||||||
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6:207 | Career ladder lawsuit; Gilbert Unified School District v State Board of Education, 2007 | ||||||||||
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6:208 and 6:209 | Education Finance case; Hull v Albrecht; staff working papers; standards; stakeholder meetings; articles; agendas, 1991-1993 | ||||||||||
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6:210 to 6:212 | Education Finance and Students First; Melodie Jones notebook; bonding; proposed funding; formula; analysis; statistical data, 1997-1998 | ||||||||||
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6:213 and 6:214 | Federal retirees; federal pensions; lawsuits; income tax; Davis v Michigan; Bohn v Waddell; chronology; NCSL report on Davis; news articles, 1989-1994 | ||||||||||
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6:215 | Griffith Energy v ADOR; Mohave County; electric generation facilities; valuation of personal property; proposed legislation; HB 2159 (2004); staff notes and tax impact table, 2003 | ||||||||||
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6:216 | Hayden Partners v Maricopa County; HB 2138; HB 2257 (1991), 1990-1991 | ||||||||||
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6:217 | Kerr v ADOR (1998); contribution to federal retirement system; taxation; history; memo (2005), 1998-2005 | ||||||||||
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6:218 | Ladewig case; income tax; dividends paid by AZ corporations subject to taxation, 1991-1997 | ||||||||||
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6:219 | Ladewig files; memos; correspondence; analysis; estimates; agendas; bill drafts, 2001-2005 | ||||||||||
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6:220 | Minimum Qualifying Tax Rate; Tucson Electric Power and Arizona Public Service v ADOR and State of AZ. Memos; correspondence; articles; analysis; legislative reaction, 1995-1996 | ||||||||||
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6:221 | Miscellaneous AZ tax cases, some undated, 1996 and n.d. | ||||||||||
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6:222 | Multiple locations lawsuit (aka Circle K) cases; legislation (HCR 2003 from 1996); correspondence; articles, 1996-2001 | ||||||||||
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6:223 | Peabody Coal v AZ; tax protest resolution fund; correspondence to Speaker Hull and President Usdane; memo from Kitty Decker; proposed distribution, 1989-1991 | ||||||||||
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6:224 | Prescott Convention Center lawsuit; ADOR correspondence (Harold Scott); HB 2663, 1999-2000 | ||||||||||
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6:225 | Scottsdale Princess v Maricopa County and ADOR, 1993-1995 | ||||||||||
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6:226 | Private school tax credit, 1997-2007 | ||||||||||
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6:227 | Railroad cases; correspondence from AG to House staff, Craig Cormier, 1987-1995 | ||||||||||
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6:228 | Roosevelt v Bishop 1994; Hull v Roosevelt 1997; Roosevelt v Hull 1999; Assistance to Build Classrooms (ABC) Fund, 1994-1999 | ||||||||||
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6:229 | Shopping Center Valuation; memo from Kitty Decker to House members; draft legislation; position papers; HB 2066 (1996); news articles; Supreme Court ruling (1995), 1995-1996 | ||||||||||
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6:230 | Southwest Airlines; lawsuit; correspondence, 1996 | ||||||||||
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6:231 | Sun City school tax; memo from Bob Lockwood House Research Staff Director`, 1989-1991 | ||||||||||
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6:232 | Telecommunications value; Qwest v ADOR; 2006 legislation (HB 2085 summary); correspondence;, 2002-2006 | ||||||||||
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7:233 | Vacant property; Hayden Partners Note: "Lawsuits" ends at folder 7:233. Subject files continue in alphabetical order at folder 7:234 with Lottery, 1991 |
Subject files - alphabetical order continued, | |||||||||||
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7:234 | Lottery; use of lottery proceeds; report by Bob Lockwood, House Research Staff Director, 1989-91 | ||||||||||
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7:235 | Military; "Economic Impacts of Arizona’s Principal Military Operations", 2002 | ||||||||||
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7:236 | Military income; income tax; SB 1025 (2009), 1995-2007 | ||||||||||
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7:237 | Navajo Tax Commission; history (see also Indian Nations – this collection, folders 5:191 to 5:194), 2002 and n.d. | ||||||||||
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7:238 | Net operating loss; chart on each state’s rules, 2006 | ||||||||||
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7:239 | News clippings; taxes, 2004-2009 | ||||||||||
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7:240 | News clippings; taxes; legislature; politics, 1991-1996 | ||||||||||
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7:241 | News stories; tax cuts, 1993-1995 | ||||||||||
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7:242 | Personal property tax elimination advisory committee recommendations; reports; background; ADOR report (1986); AZ Farm Bureau report (1986), 1986 | ||||||||||
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7:243 | Pima County pseudo tax issue; development agreement, 2008-2009 | ||||||||||
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7:244 | Property tax; foreign trade zones; Bahr v Intel, 1999-2000 | ||||||||||
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7:245 | Property tax; Frank Lloyd Wright Foundation correspondence; Frank Lloyd Wright v Maricopa County, 1999-2001 | ||||||||||
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7:246 | Property tax; Hayden-Winkleman school district; ATRA, 2002 | ||||||||||
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7:247 | Property tax; Historical review of AZ Property Tax by Craig Cormier, House Republican Staff, 1977 | ||||||||||
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7:248 | Property Tax Oversight Commission; sunset review; agenda; committee minutes; recommendations; guidelines, 2006 | ||||||||||
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7:249 | Joint Legislative Oversight Committee on Property Tax Assessment and Appeals (HB 2596) Overview of the Property Tax System by ADOR, 2002-2003 | ||||||||||
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7:250 | Property taxes; staff reports, 1990, 1994, 1995 | ||||||||||
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7:251 | Property Tax Study Committee final report; agenda; staff notes; slides presented to committee; Ways and Means Committee minutes dated March 15, 1995, 1995 | ||||||||||
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7:252 | Railroad and mining appeals; memo by ADOR, 1992 | ||||||||||
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7:253 | Real estate transfer tax memo from JLBC to Kitty Decker (1993); NCSL memo (2001), 1993, 2001 | ||||||||||
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7:254 | Reform; Individual Income Tax Reform ADOR report; staff report, 1991 | ||||||||||
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7:255 | Revenue, Department of; memos; information; background; Davis v Michigan (1989); Simulation models (1993); Federal Retirees Project monthly report (1994); Enforcement and Collections (2008), 1989-91; 1993; 1994; 2008 | ||||||||||
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7:256 | Revenue, Department PIER Program (Program for Increased Enforcement Revenues) Quarterly progress reports, 1989-1992 | ||||||||||
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7:257 | Revenue, Department of; Recanvassing Program, 1990-1991 | ||||||||||
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7:258 | Revenue, Department of; Performance audits performed by the Arizona Auditor General (95-15; 95-16; 95-17; 95-18). Property Valuation and Equalization; Administrative Services; Taxpayer Support; Collections. (95-15; 95-16; 95-17, 95-18), 1995 | ||||||||||
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7:259 | Revenue, Department of; Revenue Reconciliation Act; report from ADOR on the impact of federal tax laws passed in 1990, 1990 | ||||||||||
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7:260 | Revenue, Department of; Revenue Sharing Report "A Comparison of How Other States Share Sales and Income Tax with Cities and Counties", undated | ||||||||||
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7:261 | Revenue limitations; staff memo by Bob Lockwood; overview of constitutional expenditure and revenue limitations resulting from June 1980 special election, Oct 1989 | ||||||||||
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7:262 | Rio Nuevo; tax increment financing (TIF); 1999 ballot measure; 2002 Resolution; letters of appointment (2010); news articles (2006-08), 1999, 2002, 2006-2008, 2010 | ||||||||||
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7:263 | Severance tax; correspondence; 2000 legislation and summary sheet (SB 1118), 1996, 2000 | ||||||||||
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7:264 | Soda tax and snack food tax memos from Kitty Decker; NCSL briefing paper; notes, 1989, 1994 | ||||||||||
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7:265 | Source tax; out of state pension taxation and exemption, 1994-1996 | ||||||||||
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7:266 | Sports authority; Pima County; SB 1084 (2008) and SB 1433 (2008) strike-everything amendments; summary, 2008 | ||||||||||
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7:267 | Sports Authority; Pima County; HB 2397 (2009); HB 2572 (2009); news articles, 2009 | ||||||||||
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7:268 | Stadium districts; HB 2555 (1997); legislation; correspondence; articles, 1997 | ||||||||||
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7:269 | Stadium legislation; SB 1220 (2000) analysis; memo; news articles, 2000-2001 | ||||||||||
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7:270 | Tax credits – education; school tuition organization; proposed legislation; communication; 2008 reporting; correspondence; articles from Education Policy Analysis Archives, 2000 | ||||||||||
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7:271 | Tax credits – enterprise zones; reports; summaries; map, 1999-2006 | ||||||||||
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7:272 | Tax credits – family tax credits; HB 2128 (2001); HB 2146 (2001); memos; bill summary; legislation, 2001 | ||||||||||
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7:273 | Tax credits – health insurance premiums; report; AZ Legislative Council reports, 2007-2009 | ||||||||||
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7:274 | Tax credits – Income tax credit review committee; 2002 annual report; 2003 Auditor General report on tax credit programs; correspondence, 2002-2003 | ||||||||||
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7:275 | Tax credits – background; correspondence; various credits, 1990-2001 | ||||||||||
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7:276 | Tax credits – investments; SB 1335 (Laws 2005, Chapter 316), 2009 | ||||||||||
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7:277 | Tax credits – pollution control, 2005 | ||||||||||
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7:278 | Tax credits – research and development; history; HB 2615 (2007) bill summary, 2007 | ||||||||||
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7:279 | Tax cut charts – memos from JLBC, 2002, 2003 | ||||||||||
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7:280 | Tax exemptions – 1993 Legislation summary; 2nd Special Session SB 1008 and HB 2008, 1993 | ||||||||||
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7:281 | Tax history update; JLBC memos; Tax policy speech to 2004 AZ Tax Conference, 2001, 2004 | ||||||||||
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7:282 | Tax Policy for the New Economy; House ad hoc committee. Final report; minutes, 2001 | ||||||||||
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7:283 | Tax policy – notes; agenda; handouts; SB 1116 (1996), 2001 | ||||||||||
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8:284 | Tax policy – House interim committee; minutes; staff report; general sales tax; sales tax survey, 1991 | ||||||||||
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8:284 (a) | Tax protest fund; history 1984-1989. Author Bob Lockwood, July 1989 | ||||||||||
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8:285 | Tax reduction (reform), 2009 | ||||||||||
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8:286 | Tax reform – background; reports; analysis; proposals, 1993-2005 | ||||||||||
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8:287 | Tax reform – fiscal reform. Reports and analysis prepared by House staff, June, July, Sept 1990 | ||||||||||
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8:288 | Tax reform – tax referendum of 1990 "ENOUGH". Challenge to Tax Reform Act of 1990; communications; Attorney General, Governor, Speaker of the House, President of the Senate, 1990 | ||||||||||
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8:289 | Tax reform; Springer proposal, 1995 | ||||||||||
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8:290 | Tax reform for AZ citizens Committee (TRACC); agendas; appointment letters; meeting handouts, 1989-2003 | ||||||||||
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8:291 | TRACC (continued); minutes, 1989-2003 | ||||||||||
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8:292 | TRACC (continued) Final report; meeting agenda; handouts. In order as kept by staff. Introduction and tabs 1 and 2, 2003 | ||||||||||
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8:293 | TRACC (continued) Tabs 3 through 6, 2003 | ||||||||||
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8:294 | TRACC – Background and information for Oct 22, 2003 meeting, 2003 | ||||||||||
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8:295 | TRACC – Final report and appendices; staff memo, Dec 2003 | ||||||||||
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8:296 | Tax relief; proposals and information from JLBC and ADOR. (See also Tax Reform), 1996-2005 | ||||||||||
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8:297 | Tax structure. Staff documents; Fiscal 2000; Usdane shift; HURF, 1989-1995 | ||||||||||
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8:298 | Tobacco Tax – Proposition 200, 1994-95 | ||||||||||
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8:299 | Transportation taxes – AZ Department of Transportation briefing, 2003 | ||||||||||
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8:300 | Urban revenue sharing (includes reference to September 11, 2001), 1999-2008 | ||||||||||
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8:301 | Venture capital working group; SB 1462 (2001); memos; correspondence; agenda, 2001 | ||||||||||
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8:302 | Wine shipments; articles; court case; staff notes, 2004-2005 |
House of Representatives - Organization and Transition, | |||||||||||
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8:303 and 8:304 | House of Representatives – organization; committees; members; orientation, 1997 |