Dealing with a Surplus: Budgeting, Taxing, and Spending in Arizona

Abstract Arizona’s 50th regular legislative session ended in May, 2012, after 116 days. It will be remembered for headlines, sometimes national ones, involving the ethical behavior of lawmakers (or the lack thereof), an attempt to remove the chair of the independent redistricting commission and various eye-catching legislative proposals or laws. This report examines the broader context in which decisions were made, the nature of the budgeting system, the making of the budget, and concludes with an overview of financial issues facing budget makers.