# A.R.S. § 33-1332: 33-1332 Rent reduction; burden of proof

> Arizona · Statutes · Repealed

URL: https://www.frixlaw.com/law-library/statutes/STATE_AZ_T33_C10_A2_S1332

## Section

- **Citation:** A.R.S. § 33-1332
- **Heading:** 33-1332 Rent reduction; burden of proof
- **Jurisdiction:** Arizona
- **Kind:** Statutes
- **Status:** Repealed
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Arizona Code / Title 33 / Chapter 10 / Article 2 / Section 1332

## Text

33-1332. Rent reduction; burden of proof

(Rpld. 1/1/27)

A. On or before January 1, 2025, the landlord of real property that is rented or leased for residential purposes and that is located in a city, town or other taxing jurisdiction that levies a transaction privilege tax on the business of renting or leasing real property for residential purposes shall no longer charge the tenant the amount of the repealed transaction privilege tax on the business of renting or leasing real property for residential purposes.

B. In any civil action challenging the lawfulness of a charge, assessment or other amount pursuant to this section, the landlord has the burden of proving by a preponderance of the evidence that the challenged charge, assessment or other amount is not attributable to and does not represent all or any portion of a city's, town's or other taxing jurisdiction's transaction privilege tax on the business of renting or leasing real property for residential purposes.

## Nearby sections

- [A.R.S. § 33-1321 33-1321 Security deposits](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T33_C10_A2_S1321.md)
- [A.R.S. § 33-1322 33-1322 Disclosure and tender of written rental agreement](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T33_C10_A2_S1322.md)
- [A.R.S. § 33-1323 33-1323 Landlord to supply possession of dwelling unit](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T33_C10_A2_S1323.md)
- [A.R.S. § 33-1324 33-1324 Landlord to maintain fit premises](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T33_C10_A2_S1324.md)
- [A.R.S. § 33-1325 33-1325 Limitation of liability](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T33_C10_A2_S1325.md)
- [A.R.S. § 33-1329 33-1329 Regulation of rents; authority](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T33_C10_A2_S1329.md)
- [A.R.S. § 33-1330 33-1330 Transfer of records on sale](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T33_C10_A2_S1330.md)
- [A.R.S. § 33-1331 33-1331 Notice of foreclosure; effect on lease; damages](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T33_C10_A2_S1331.md)
- [A.R.S. § 33-1332 33-1332 Rent reduction; burden of proof](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T33_C10_A2_S1332.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AZ_T33_C10_A2_S1332. Check the current official text before relying on it. Not legal advice.