A.R.S. § 42-5104 — Arizona Code / Title 42 / Chapter 5 / Article 3 / Section 5104
42-5104 Records of sales
Status: in_force

42-5104. Records of sales

A. Retailers shall maintain accurate, verifiable and complete records of all purchases and sales of tangible personal property in order to verify exemptions from taxes imposed by this chapter. A retailer may use any method of recording that properly reflects all purchases and sales of food items exempted from taxes imposed by this chapter, as well as all purchases and sales of items subject to taxes imposed by this chapter, provided such records are maintained in accordance with rules adopted by the department.

B. Any retailer who fails to maintain records as provided in this section shall pay the amount of taxes that would have been imposed on tangible personal property by this chapter if sales of food had not been exempted by article 2 of this chapter and this article.

C. If, upon request by the department, the retailer cannot demonstrate to the department that such records properly reflect all sales of food items exempted from taxes imposed by this chapter, the department may recompute the amount of tax to be paid pursuant to section 42-1108.
A.R.S. § 42-17152 — Arizona Code / Title 42 / Chapter 17 / Article 4 / Section 17152
42-17152 Extending tax roll; limitation on residential property tax; effect of informalities
Status: in_force

42-17152. Extending tax roll; limitation on residential property tax; effect of informalities

A. As soon as the county board of supervisors finally determines the estimated amounts provided for in article  2 of this chapter, it shall assess taxes for the estimated amounts on the taxable property of the county, according and in proportion to the individual and particular valuation as specified in the assessment roll for the year, except that pursuant to article IX, section 18, Constitution of Arizona, primary property taxes may not be assessed in any tax year against real property, improvements and personal property classified as class three pursuant to section 42-12003 in excess of one per cent of the property's limited property value.

B. The board of supervisors shall compute and list the property taxes and totals of taxes of each parcel, shall add the several taxes levied and shall compute the totals. The completed document constitutes the assessment and tax roll for the year.

C. In addition to the requirements of subsection B of this section, if the board of supervisors authorizes tax statements to be delivered to the taxpayers of the county, the board shall list and compute the totals of the taxes by jurisdiction, for the current and the previous year.

D. Any informality in complying with the requirements of this chapter does not render any tax collection proceeding illegal.

E. For the purposes of this section, items of merchandise property that are exempt pursuant to article IX, sections 2 and 13, Constitution of Arizona, need not be listed on the tax rolls or tax statements.
A.R.S. § 42-1115 — Arizona Code / Title 42 / Chapter 1 / Article 3 / Section 1115
42-1115 Payment under protest
Status: in_force

42-1115. Payment under protest

The department shall account for amounts paid under protest until any of the following occurs:

1. A final judgment is rendered and the time for appeal expires.

2. The action begun by the taxpayer is dismissed.

3. Thirty days have elapsed after the order of the department became final and during which time the taxpayer did not begin an action.

4. The department and the taxpayer agree in writing that the amount should no longer be considered to have been paid under protest.

5. The taxpayer has taken no action with respect to the protested amount for a period of sixty days.
A.R.S. § 42-3008 — Arizona Code / Title 42 / Chapter 3 / Article 1 / Section 3008
42-3008 Refunds; definitions
Status: in_force

42-3008. Refunds; definitions

A. Except as provided in subsection C of this section, the tax imposed by this chapter on any luxury shall be refunded when the amount of the tax has been paid and when one of the following applies:

1. Proof is made to the department that the luxuries were exported from this state or that the stamps have been affixed to luxuries on which stamps are not required.

2. Proof is made to the department that the luxury becomes unfit for sale due to breakage or spoilage within either six months from the date that the distributor originally receives the luxury for sale or two months from the date that the luxury was returned to the distributor by a retailer, whichever occurs later.

3. Within six months after a distributor returns a luxury to the manufacturer or importer, proof of the return is made to the department.

B. The manner of making proof shall be in accordance with rules adopted by the department.

C. The department shall not refund the tax for stamps that are affixed to luxuries that are deemed contraband under this chapter.

D. Except as otherwise provided in section 42-1123, interest is calculated sixty days after receipt by the department of a claim for refund under this section.

E. For the purposes of this section:

1. "Breakage" means damage to the outer wrapping or container of a tobacco product.

2. "Importer" and "manufacturer" have the same meanings prescribed in section 42-3451.

3. "Spoilage" means mutilation, product expiration or unfit for intended consumption.
A.R.S. § 42-11125 — Arizona Code / Title 42 / Chapter 11 / Article 3 / Section 11125
42-11125 Exemption for inventory, materials and products
Status: in_force

42-11125. Exemption for inventory, materials and products

Stocks of raw or unfinished materials, unassembled parts, work in progress or finished products that constitute the inventory of a retailer, wholesaler or manufacturer that is located in this state and that is principally engaged in reselling the materials, parts or products are exempt from taxation.
A.R.S. § 42-6111 — Arizona Code / Title 42 / Chapter 6 / Article 3 / Section 6111
42-6111 County capital projects tax
Status: in_force

42-6111. County capital projects tax

A. The board of supervisors of a county with a population of less than two million persons, on a unanimous vote, may submit a proposed county capital projects tax for approval at a countywide special election or at a general election. If a majority of the qualified electors voting on the proposition approves the tax, the board of supervisors may levy and the department shall collect a tax, in addition to all other taxes, at a rate that, by itself or together with any tax imposed pursuant to section 42-6106 or 42-6107, does not exceed ten per cent of the transaction privilege tax rate prescribed by section 42-5010, subsection A applying, as of the date of its initial levy, to each person engaging or continuing in the county in a business taxed under chapter 5, article 1 of this title.

B. If a tax is levied under subsection A of this section, a tax shall also be levied on the use or consumption of electricity or natural gas by retail electric or natural gas customers in the county who are subject to use tax under section 42-5155 at a rate equal to the transaction privilege tax rate under subsection A of this section applying to persons engaging or continuing in the county in the utilities transaction privilege tax classification.

C. The tax shall be levied under this section beginning on January 1 or July 1, whichever date first occurs at least forty-five days after the election. The tax may be in effect for a period of not more than twenty years.

D. The state treasurer shall deposit the net revenues collected pursuant to this section in a fund designated as that county's transportation and capital projects fund. The state treasurer shall hold the monies in the fund as trustee for the county. The county has the beneficial interest in the fund. The state treasurer shall invest the monies in the county transportation and capital projects fund and shall credit to the fund all interest and other income earned from investments.

E. Each month the state treasurer shall distribute the monies in the transportation and capital projects fund to the county in a manner prescribed by the board of supervisors. The county may only use the revenues for capital projects and to purchase, construct and lease buildings, structures, facilities, roads, highways and other real and personal property, including open space and development rights, for the use or benefit of the county.

F. The ballot in the election described in subsection A of this section shall list each project to be financed with the tax collected and the estimated costs of each project. The tax terminates if and when the total amount of estimated costs for all of the projects has been raised.
A.R.S. § 42-13453 — Arizona Code / Title 42 / Chapter 13 / Article 10 / Section 13453
42-13453 Timeshare use form
Status: in_force

42-13453. Timeshare use form

A. On or before September 30 of each year, each managing entity shall file with the county assessor a timeshare use form, prescribed by the department, for each timeshare property.  The form shall contain:

1. The name and mailing address of the managing entity.

2. The total number of accommodations included within the managing entity's timeshare property and the total number of available nights for all accommodations.

3. The total number of nights for all accommodations that were used by a transient occupant during the reporting year.

4. The estimated original gross sales price of any timeshare interest if an affidavit of legal value is not required pursuant to section 11-1133. The estimated original gross sales price shall be determined by equating the actual sales price for a timeshare interest to an estimated sales price for the timeshare interest on a weekly use basis.

B. The county assessor shall mail the timeshare use form to the last known mailing address of the managing entity on or before August 1 of each year.

C. If the managing entity does not file the timeshare use form, the managing entity retains its right to appeal the classification pursuant to chapter 16 of this title.

D. If the transient occupant use of the timeshare property was less than ten per cent of all available nights for all accommodations during the reporting period, the county assessor shall treat the timeshare property as if no transient occupant use occurred on the property.
A.R.S. § 42-18234 — Arizona Code / Title 42 / Chapter 18 / Article 6 / Section 18234
42-18234 Sale by public auction; bidder requirements; postponement of sale
Status: in_force

42-18234. Sale by public auction; bidder requirements; postponement of sale

A. On the date and at the time and place designated in the notice of sale, the qualified entity shall offer to sell the property at public auction for cash to the highest bidder. The minimum bid shall be the total of the amounts described in section 42-18204, subsection B, paragraph 1.  The qualified entity may schedule more than one sale for the same date, time and place.

B. Any person, including the qualified entity or the certificate of purchase holder, may bid at the sale. Only the certificate of purchase holder may make a credit bid in lieu of cash at the sale. The qualified entity shall require every bidder, except the certificate of purchase holder, to provide a nonrefundable deposit in an amount equal to ten percent of the opening bid or $2,500, whichever is greater, in any form that is satisfactory to the qualified entity as a condition of entering a bid.

C. The qualified entity or the qualified entity's auctioneer may control the means and manner of the auction, except the opening bid shall be an amount equal to the total of the amounts described in section 42-18204, subsection B, paragraph 1. Every bid shall be deemed an irrevocable offer until the sale is completed, except that a subsequent bid by the same bidder for a higher amount shall cancel that bidder's lower bid. The qualified entity shall return deposits to all but the bidder whose bid resulted in the highest bid price. The sale is deemed completed on payment by the purchaser of the price bid in a form satisfactory to the qualified entity.

D. The subsequent execution, delivery and recording of the qualified entity's deed as prescribed by section 42-18235 are ministerial acts. If the qualified entity's deed is recorded in the county in which the property is located within fifteen business days after the date of the sale, the sale is deemed perfected at the appointed date and time of the sale.

E. The qualified entity may postpone or continue the sale from time to time or change the place of the sale to any other location authorized pursuant to this chapter by giving notice of the new date, time and place by public declaration at the time and place last appointed for the sale.  Any new sale date shall be a fixed date within sixty calendar days after the date of the declaration. After a sale has been postponed or continued, the qualified entity, on request, shall make available the date and time of the next scheduled sale and, if the location of the sale has been changed, the new location of the sale until the sale has been conducted or canceled and providing this information shall be without obligation or liability for the accuracy or completeness of the information. Other notice of the postponed, continued or relocated sale is not required.

F. A sale is postponed by operation of law to the next business day at the same scheduled time and place if an act of force majeure prevents access to the sale location for the conduct of the sale.

G. Except for the assessments provided in section 42-18204, subsection D and property tax liens on the property, a sale concluded under this article extinguishes any other liens and encumbrances held by this state on the property, whether satisfied or not from the proceeds of the sale. To the extent not satisfied from the proceeds of the sale, liens and encumbrances held by this state as to the taxpayer and the taxpayer's other property are not affected.
A.R.S. § 42-19052 — Arizona Code / Title 42 / Chapter 19 / Article 2 / Section 19052
42-19052 Appeal from assessor
Status: in_force

42-19052. Appeal from assessor

A. A person who appeals to the assessor pursuant to section 42-19051 may appeal to:

1. The county board of equalization, if a county board has been established in the county, within twenty days after the date of the assessor's notice of refusal or decision. The appeal shall be in the same manner as prescribed by chapter 16, article 3 of this title.

2. The state board of equalization, if a county board has not been established in the county, within twenty days after the date of the assessor's notice of refusal or decision.  The appeal shall be in the same manner as prescribed by chapter 16, article 4 of this title.

B. Any party that is dissatisfied with the decision of the board may appeal the decision to court as prescribed in chapter 16, article 5 of this title.
A.R.S. § 42-16152 — Arizona Code / Title 42 / Chapter 16 / Article 4 / Section 16152
42-16152 State board of equalization
Status: in_force

42-16152. State board of equalization

The state board of equalization is established as an independent agency that is not subject to the supervision or control of the department of revenue.
A.R.S. § 42-16161 — Arizona Code / Title 42 / Chapter 16 / Article 4 / Section 16161
42-16161 Filings and hearings
Status: in_force

42-16161. Filings and hearings

A. If the state board maintains an electronic filing system, a party may transmit required information to the board in a format that is compatible with the board's filing system. The board's transmitted receipt is evidence that the board acknowledges that the petitions were filed for purposes of this article.

B. A person whose petition under article 2 of this chapter was denied in whole or in part and who appeals to the state board shall file with the state board:

1. A copy of the notice of the assessor's original valuation and legal classification.

2. A copy of the written basis of the assessor's subsequent decision on the petition.

C. Each hearing shall be held in the county in which the property is located. With the permission of all parties, the state board may conduct telephonic hearings when appropriate.

D. The hearing officer, board member or panel shall act on the petition, shall hear testimony presented in person at the hearing and may subpoena witnesses to testify regarding the petition. Unless all parties agree otherwise, each party shall submit evidence in person.

E. The decision shall be based on evidence presented by the parties attending the hearing.
A.R.S. § 42-13152 — Arizona Code / Title 42 / Chapter 13 / Article 4 / Section 13152
42-13152 Computing valuation of golf courses
Status: in_force

42-13152. Computing valuation of golf courses

A. In recognition of the importance of the open space and economic benefits of golf courses, county assessors shall value all golf courses uniformly based on guidelines prescribed by the department.

B. Subject to section 42-13154, values shall be made on the assumption that no other property use is possible.

C. Land shall be valued at five hundred dollars per acre.

D. The improvement value of the golf course is established by the department's 1988 per hole cost, as prescribed in subsection E of this section for the grade of the golf course as described in the department's assessment practices manual for golf course assessment effective January 1, 1986. The per hole cost shall be multiplied by the number of holes included. The value shall be adjusted to reflect the application of economic obsolescence, which shall be uniformly determined as follows:

1. Determine the number of actual rounds of golf played during the most recent twelve months ending on July 31.

2. Multiply the rounds played during the peak month by twelve to determine the number of rounds of play the course would have had under optimum conditions.

3. Divide the actual number of rounds played during the year by the optimum rounds played.

4. The quotient is the relationship between the actual rounds played and projected play under optimum conditions or the per cent good after the economic obsolescence has been deducted.

5. Apply the obsolescence by multiplying the total per hole cost by the per cent good.

6. The obsolescence factors developed by applying the procedures prescribed by paragraphs 1 through 5 shall be applied to the data submitted to the county assessor annually by golf course owners or managers on a form prescribed by the department. The assessor shall mail the form to the last known mailing address of each golf course owner or manager on or before August 1 of each year. The form shall reflect the number of rounds played by month for the most recent twelve months ending on July 31. The form shall be returned to the county assessor not later than September 30 to receive the economic obsolescence adjustment.

7. Add the replacement cost new less the depreciation for the structures and additional items to determine the full cash value of the facility improvements.

8. To determine the full cash value of the golf course, add the per acre value as reflected in this section, the valuation of the golf course improvements, adjusted for obsolescence pursuant to paragraphs 1 through 6, and the valuation of the structures and additional items pursuant to paragraph 7.

E. For tax year 1995, the 1988 per hole improvement cost described in subsection D of this section shall be used to value golf courses. In each subsequent tax year the per hole improvement costs shall be adjusted using the change in the GDP price deflator as defined in section 41-563. For purposes of this subsection, the per hole improvement cost values include landscaping, bridges, lakes, lake liners, practice ranges, irrigation systems, paths, golf greens and tees.
A.R.S. § 42-5031 — Arizona Code / Title 42 / Chapter 5 / Article 1 / Section 5031
42-5031 Distribution of multipurpose facility revenues to district
Status: in_force

42-5031. Distribution of multipurpose facility revenues to district

A. Subject to the requirements of subsection D of this section, if a county stadium district is authorized by an election pursuant to section 48-4237, subsection E, paragraph 5 to use the amounts paid to the district pursuant to subsection B of this section as permitted by law, then after delivery of a resolution of the district board of directors requesting payment, which resolution shall contain notice of the exercise of the option to begin payments provided for in this subsection, the state treasurer shall pay each month, beginning with the second calendar month after the optional payment commencement event contained in the resolution, from the amount designated as distribution base pursuant to section 42-5029, subsection D, the amount determined under subsection B of this section to the district.  Payments under this section shall continue until July 1, 2035 or until the date all authorized debt service payments are completed as provided by section 48-4203, subsection B, paragraph 3, whichever date is later.

B. The amount to be paid each month under subsection A of this section is one-half of the amount of state transaction privilege tax revenues received in the second preceding calendar month from all persons conducting business under any business classification under this article at a multipurpose facility site, or in the construction of a multipurpose facility, the public or district owned components of which cost at least two hundred million dollars to construct. In no event shall the amount to be paid each month under this section exceed the net new state transaction privilege tax revenues received from the multipurpose facility site as compared to the revenues received in the same month during the twelve months before the month in which the public vote pursuant to section 48-4237 is held.  The amount paid to the district shall not exceed the amount required to service the debts and obligations of the district and to meet the purposes set forth in section 48-4204, subsection B.

C. The primary component, as described in section 48-4201, shall be constructed during the first phase of the project.

D. To qualify for payments under this section, the municipality in which the multipurpose facility site is located must either obtain voter approval for a local transaction privilege tax to pay costs associated with a multipurpose facility, or make a financial commitment by intergovernmental agreement between the municipality and the district to make direct payments to the district from any lawful source, including municipal transaction privilege taxes or to expend monies for land, infrastructure or other improvements directly related to the multipurpose facility or the multipurpose facility site, by the end of the date referred to in subsection A of this section in an aggregate amount equal to the amount received by the district pursuant to this section.

E. If the municipality in which the multipurpose facility site is located fails to satisfy the obligations of the municipality pursuant to subsection D of this section, then beginning six months after the date referred to in subsection A of this section, distributions otherwise payable to the municipality pursuant to section 42-5029, subsection C shall be reduced by an amount equal to the excess of the amount received by the district pursuant to this section over the amount paid or expended by the municipality. The amount of the reduction shall be distributed to the district to satisfy the financial commitment of the municipality pursuant to subsection D of this section.

F. To comply with the requirements of this section, the county stadium district board of directors or any city or town that is part of the county stadium district shall supply the department with all requested information necessary to administer this section.
A.R.S. § 42-1121 — Arizona Code / Title 42 / Chapter 1 / Article 3 / Section 1121
42-1121 Overpayment and underpayment in different tax years
Status: in_force

42-1121. Overpayment and underpayment in different tax years

A. If an overpayment is made by a taxpayer for any taxable period and a deficiency is owing from the same taxpayer for any other taxable period, the overpayment, if the period within which credit for the overpayment may be allowed has not expired, shall be credited on the deficiency if the period within which assessment of the deficiency may be proposed has not expired, and the balance, if any, shall be credited or refunded to the taxpayer. Interest shall not be assessed on the portion of the deficiency that is extinguished by the credit or added to such portion of the overpayment as is applied against the deficiency for the period of time after the date the overpayment was made. For the purposes of this section, the returns of a decedent and his estate shall be considered returns of the same taxpayer and the returns of the decedent and his estate filed for the year of death shall be considered returns for different taxable years.

B. If the correction of an erroneous inclusion or deduction of an item in the computation of income of any year results in an overpayment of income taxes for one year and a deficiency for another year, the overpayment, if the period within which credit for the overpayment may be allowed has not expired, shall be credited on the deficiency, if the period within which the deficiency may be proposed has not expired, and the balance, if any, shall be credited or refunded and in any case described by this section no interest may be assessed on the portion of the deficiency that is extinguished by the credit or added to such portion of the overpayment as is applied against the deficiency for the period of time after the date the overpayment was made.

C. This section is not intended, nor shall it be construed, as a limitation on the department's duty to offset or recoup barred assessments against overpayments.
A.R.S. § 42-16107 — Arizona Code / Title 42 / Chapter 16 / Article 3 / Section 16107
42-16107 Evidence; basis for decision
Status: in_force

42-16107. Evidence; basis for decision

A. The decision shall be based on evidence presented by parties attending the hearing.

B. The county board shall consider the valuation or legal classification fixed by the assessor on similar property that is similarly situated.

C. The evidence permitted in an appeal relating to a petition based on the income approach to value is limited to the income and expense data filed with the petition, the testimony of the petitioner and any witnesses presented on the petitioner's behalf, and evidence presented by the assessor and the department.
A.R.S. § 42-19109 — Arizona Code / Title 42 / Chapter 19 / Article 3 / Section 19109
42-19109 Authority to seize and sell personal property for delinquent taxes
Status: in_force

42-19109. Authority to seize and sell personal property for delinquent taxes

A. The tax bill is the sheriff's warrant of authority to seize and sell the personal property as required by this article.

B. The sheriff's authority to seize and sell personal property extends to all counties in the state. Except for wilful misconduct, the sheriff is not liable for wrongfully seizing or selling property as directed by this article.

C. The sheriff shall charge the same fees for seizure and sale of personal property for taxes as provided on executions and other actual expenses that are not provided for under executions.
A.R.S. § 42-16001 — Arizona Code / Title 42 / Chapter 16 / Article 1 / Section 16001
42-16001 Designation of taxpayer agent
Status: in_force

42-16001. Designation of taxpayer agent

A. A person who owns, controls or possesses property that is valued by the county assessor or the department of revenue may each year designate an agent to act on the person's behalf on any matter relating to the review of the property valuation before:

1. The assessor.

2. The department of revenue.

3. The county board of equalization.

4. The state board of equalization.

B. The designation of an agent under this section:

1. Shall be made annually in writing to the county assessor or the department of revenue on a form prescribed by the department.

2. Expires at the end of the calendar year.

C. The form shall be filed with the petition under article 2 of this chapter or chapter 14, article 1 of this title with the county assessor and the county board of equalization or the state board of equalization. Thereafter, notices issued by the assessor, by the department of revenue or by either board of equalization relating to reviewing the valuation of that property shall be sent to the agent.
A.R.S. § 42-14156 — Arizona Code / Title 42 / Chapter 14 / Article 4 / Section 14156
42-14156 Computing valuation of electric generation facilities; definitions
Status: in_force

42-14156. Computing valuation of electric generation facilities; definitions

A. The valuation of electric generation facilities referred to in section 42-14151, subsection A, paragraph 4 shall be determined as follows:

1. The value of land used in operating the facility shall be the cost to the current owner as of December 31 of the preceding calendar year.

2. The valuation of real property improvements used in operating the facility is the cost multiplied by valuation factors prescribed by tables adopted by the department.

3. The valuation of personal property used in operating the facility is the cost multiplied by the valuation factors as prescribed by tables adopted by the department, adjusted as follows:

(a) For the first year of assessment, the department shall use thirty-five per cent of the scheduled depreciated value.

(b) For the second year of assessment, the department shall use fifty-one per cent of the scheduled depreciated value.

(c) For the third year of assessment, the department shall use sixty-seven per cent of the scheduled depreciated value.

(d) For the fourth year of assessment, the department shall use eighty-three per cent of the scheduled depreciated value.

(e) For the fifth and subsequent years of assessment, the department shall use the scheduled depreciated value as prescribed in the department’s guidelines.

4. In addition to the computation prescribed in paragraphs 2 and 3 of this subsection, the taxpayer may submit documentation showing the need for, and the department shall consider, an additional adjustment to recognize obsolescence using standard appraisal methods and techniques.

5. The valuation prescribed in paragraph 2 of this subsection shall not reduce the valuation below ten per cent of the cost of the real property improvements.  The valuation prescribed in paragraph 3 of this subsection shall not reduce the valuation below ten per cent of the cost of the personal property.

6. The following apply in determining cost for the purposes of this subsection:

(a) "Cost" means the cost of constructing the property or acquiring the property in an arm's length transaction.

(b) The cost of personal property is the invoice cost of the personal property, the cost of transporting the property to the facility site and the cost of labor to install the property, plus any transaction privilege or use taxes paid.

(c) The cost of leased property is the lessor's cost of the property, except that in the case of a lease financing transaction, the cost is the actual cost of construction based on the invoice cost similar to any other type of financing.

(d) In the case of a facility that is acquired from another taxpayer:

(i) If, after the acquisition, the buyer has possession of the cost information, the valuation of the facility shall continue based on the seller's cost as if there were no change in ownership, except for land as provided in subsection A, paragraph 1.

(ii) If, after the acquisition, the buyer does not possess the cost information, the acquisition cost in an arm's length transaction shall be used.

(e) For generation facilities that were in service before January 1, 2001, costs incurred before January 1, 2002 shall be computed in accordance with section 42-14158.  For these facilities, all costs incurred on or after January 1, 2002 shall be reported in accordance with subdivisions (a) through (d) of this paragraph.

7. The department shall not value personal property construction work in progress until the property is first placed in commercial service. For the purposes of this paragraph, "commercial service" means:

(a) For machinery and equipment used in the generation of electricity being valued and placed on the tax roll for the first time, the official assumption of operation and ownership of the machinery and equipment from the contractor by the plant operator.

(b) For machinery and equipment added to existing electric generation facilities, that the construction work has progressed to a sufficient degree for the machinery and equipment to be useful for the purpose for which it is being constructed.

(c) For machinery and equipment related to self-constructed facilities, that the construction work has progressed to a sufficient degree for the machinery and equipment to be useful for the purpose for which it is being constructed.

B. For the purposes of this section:

1. "Electric generation facility" means all land, buildings and personal property that is situated in this state and that is used or useful for the generation of electric power.

2. "Personal property" means all tangible property except for land and real property improvements as defined in this section.  Personal property includes foundations or supports for the machinery or apparatus for which they are provided, including water cooling towers.

3. "Real property improvements" means buildings, including administration buildings, maintenance warehouses and guard shacks, water retention ponds, sewage treatment ponds, reservoirs, sidewalks, drives, curbs, parking lots, tunnels, duct banks, canals, fencing and landscaping.
A.R.S. § 42-3353 — Arizona Code / Title 42 / Chapter 3 / Article 8 / Section 3353
42-3353 Return and payment by cider or malt liquor wholesalers
Status: in_force

42-3353. Return and payment by cider or malt liquor wholesalers

A. Every wholesaler of cider or malt liquors purchasing cider or malt liquors for resale within the state shall pay the tax under this chapter on all such liquors so purchased and add the amount of the tax to the sales price.

B. The wholesaler shall pay the tax to the department monthly on or before the twentieth day of the month next succeeding the month in which the tax accrues.

C. On or before the date prescribed by subsection B of this section, the wholesaler shall prepare a sworn return for the month in which the tax accrues in the form prescribed by the department, showing:

1. The amount of cider or malt liquors purchased during the month in which the tax accrues.

2. The amount of tax for the period covered by the return.

3. Any other information that the department deems necessary for the proper administration of this chapter.

D. The taxpayer shall deliver the return, together with a remittance of the amount of the tax due, to the department.

E. Any taxpayer that fails to pay the tax within ten days from the date on which the payment becomes due is subject to and shall pay a penalty determined under section 42-1125, plus interest at the rate determined pursuant to section 42-1123 from the time the tax was due and payable until paid.

F. For reporting periods beginning from and after December 31, 2019, or when the department has established an electronic filing program, whichever is later, a taxpayer shall file electronically any report or return required under this chapter.  The report or return is considered to be filed and received by the department on the date of the electronic postmark pursuant to section 42-1105.02.
A.R.S. § 42-5201 — Arizona Code / Title 42 / Chapter 5 / Article 5 / Section 5201
42-5201 Definitions
Status: in_force

42-5201. Definitions

In this article, unless the context otherwise requires:

1. "Gross value of production" means the sum of the value of production determined for each metalliferous mineral mined by the severer.

2. "Metallic product" means any metalliferous mineral or metalliferous mineral product.

3. "Metalliferous mineral" means copper, gold, silver, molybdenum or other metal or any ore or substance containing such metals including turquoise that is severed within this state.

4. "Metalliferous mineral product" means the material resulting from the processing of a metalliferous mineral including any concentrate of an ore, any precipitate of a metalliferous mineral or any metal bullion.

5. "Mining" means the activity of extracting from the earth substances that become metalliferous minerals and:

(a) In the case of ore that is customarily milled, concentrated, agitation leached, or vat leached, mining includes all activity from the breaking of ground to the delivery of ore to the primary crusher, including blasting, loading, hauling, including hauling of waste, and dumping. The quantity mined shall be measured after final crushing.

(b) In the case of ore that is not customarily milled, concentrated, agitation leached, or vat leached, mining includes all activity from the breaking of ground to the delivery of the ore to the reduction works, or if the reduction works are located away from the situs of the mining activity, to the point at which the ore is loaded on a means of transport to the reduction works. The quantity mined shall be measured upon delivery to the reduction works, or if the reduction works are located away from the situs of mining activity, upon loading on a means of transport to the reduction works.

(c) In the case of dump or in situ leaching where the leach liquor is precipitated, mining includes all activity from the breaking of ground, if any, to the delivery of the leach liquor to the facility at which precipitation takes place. The quantity mined shall be measured upon precipitation.

(d) In the case of dump or in situ leaching where the leach liquor is converted through a chemical, electrolytic or other means directly from a liquor to a solid metallic mass, mining includes all activity from the breaking of ground, if any, to the delivery of the leach liquor to the solvent extraction or similar facility. The quantity mined shall be measured upon delivery to the solvent extraction facility.

6. "Mining costs" means production costs incurred in mining.

7. "Out-of-state processing costs" means processing costs incurred by the severer out of this state including freight charges incurred for shipping metallic products out of this state.

8. "Price" means the per unit consideration a severer receives from the sale during the reporting period of a metallic product whether sold within or without this state. If a severer engages in manufacturing, fabricating or other transforming activities of a refined metalliferous mineral product before making a sale, the charges made by the severer for such activities shall not be a part of the consideration in establishing the price.  If no sales occurred during the reporting period, price shall be derived from the last reporting period in which sales occurred.

9. "Processing" means any non-mining activity that transforms metalliferous minerals into metalliferous mineral products including precipitating, crushing, concentrating, smelting and refining.  "Processing" does not include manufacturing or fabrication or other transformation activities beyond refining.

10. "Processing costs" means production costs other than mining costs.

11. "Production costs" means the costs incurred by the severer in mining and processing until the point of sale including but not limited to energy, fuel, labor, supplies, depreciation, transportation and other expenses reasonably allocable to mining or processing including but not limited to labor benefits, property taxes, lease payments for equipment used in mining or processing and support services such as maintenance, security and administration if such services are site specific. Production costs also include selling expenses but do not include severance taxes or depletion expenses. Production costs also do not include corporate salary and office expenses, income taxes, interest expense on debt or corporate capital charges.

12. "Recoverable units" means metalliferous mineral units based on processing or contractual recoveries during the period of production.

13. "Sale" shall have the meaning ascribed to it in section 42-5001.

14. "Severer" means a person engaging in the business of mining.

15. "Severing" means mining.

16. "Value of production" means the price multiplied by the recoverable units of a metallic product mined by the severer.
A.R.S. § 42-3106 — Arizona Code / Title 42 / Chapter 3 / Article 3 / Section 3106
42-3106 Monies allocated to the drug treatment and education fund; state department of corrections revolving fund
Status: in_force

42-3106. Monies allocated to the drug treatment and education fund; state department of corrections revolving fund

A. Notwithstanding any law to the contrary, seven percent of the monies collected pursuant to section 42-3052, paragraph 1 and eighteen percent of the monies collected pursuant to section 42-3052, paragraphs 2, 3 and 4 shall be deposited in the drug treatment and education fund established by section 13-901.02.

B. Notwithstanding any law to the contrary, three percent of the monies collected pursuant to section 42-3052, paragraph 1 and seven percent of the monies collected pursuant to section 42-3052, paragraphs 2, 3 and 4 shall be deposited in a separate revolving fund of the state department of corrections.

C. Monies in the separate revolving fund of the state department of corrections shall be used for the following purposes:

1. Implementing section 31-411.01.

2. Offender participation in appropriate drug treatment programs that are administered by the state department of corrections or by a qualified agency, organization or individual that is approved or licensed by the department of health services or the board of behavioral health examiners.

3. Reentry, education or mental health assistance programs that are administered by the state department of corrections or by a qualified agency, organization or individual.

D. Monies that are deposited in the state department of corrections revolving fund pursuant to subsection B of this section shall not revert to the state general fund if unexpended at the close of the fiscal year.

E. If the state department of corrections receives a federal grant, any portion of the monies that are deposited pursuant to subsection B of this section may be used as a cash match.
A.R.S. § 42-18102 — Arizona Code / Title 42 / Chapter 18 / Article 3 / Section 18102
42-18102 Delinquent tax record
Status: in_force

42-18102. Delinquent tax record

A. The county treasurer shall maintain a record of delinquent taxes, listing the properties, owners of record and the amount of taxes, penalties and interest due.

B. Any informality in maintaining the record does not affect its validity.
A.R.S. § 42-14356 — Arizona Code / Title 42 / Chapter 14 / Article 8 / Section 14356
42-14356 Adjustments to achieve comparability
Status: in_force

42-14356. Adjustments to achieve comparability

In attempting to accurately assess ongoing business operations, income and property, adjustment may be necessary to minimize differences. The overall objective is to achieve comparability in determining appropriate stabilized income and typical property changes from prior years. Occurrences that may prompt such an adjustment:

1. Are extraordinary, unusual and infrequent events.

2. Are material in nature, of a character different from the typical or customary business operations, not expected to recur frequently and not normally considered in evaluating the operating results of a business.

3. May include material increases or decreases in income and property as a result of such events as write-offs, write-downs and changes in accounting methods or practices.
A.R.S. § 42-16104 — Arizona Code / Title 42 / Chapter 16 / Article 3 / Section 16104
42-16104 Operation of county board
Status: in_force

42-16104. Operation of county board

A. One or more members of the county board or a hearing officer of the county board may hold hearings and take testimony to be reported for action by the county board.

B. The county board or hearing officer shall meet as often as necessary to hear all petitions filed under section 42-16105. The county board shall mail notice of each hearing to all parties at least fourteen days before the date of the hearing unless all parties waive the notice requirement. The county board shall complete all hearings and issue all decisions under this section on or before October 15 of each year.

C. The county board may change any valuation or legal classification of property that is valued by the assessor or hearing officer, if one is appointed.
A.R.S. § 42-1120 — Arizona Code / Title 42 / Chapter 1 / Article 3 / Section 1120
42-1120 Overpayment and underpayment; spouses; trusts and estates
Status: in_force

42-1120. Overpayment and underpayment; spouses; trusts and estates

A. If an overpayment is made by a taxpayer for any taxable period and a deficiency is owing from the spouse of the taxpayer for the same period and both the taxpayer and the spouse notify the department in writing before the expiration of the time within which credit for the overpayment may be allowed that the overpayment may be credited against the deficiency, interest shall not be assessed on such portion of the deficiency as is extinguished by the credit or added to such portion of the overpayment as is applied against the deficiency for the period of time after the date the overpayment was made.

B. If the correction of an erroneous inclusion or deduction of an item or items in the computation of income of a trust, estate or individual for any year results in an overpayment of income tax for such year by the trust, estate or individual and also results in a deficiency for the same year for a grantor of such trust or beneficiary of such estate or trust or spouse or child of such individual or spouse of such child, the overpayment, if the period within which credit for the overpayment may be allowed has not expired, shall be credited on the deficiency if the period within which the deficiency may be proposed has not expired, and the balance, if any, shall be credited or refunded. Interest shall not be assessed on such portion of the deficiency as is extinguished by the credit for the period of time after the date the overpayment was made.

C. If the correction of an erroneous inclusion or deduction of an item or items in the computation of income of a grantor of a trust, beneficiary of an estate or trust, a child or spouse of a child, or a spouse for any year results in an overpayment of income taxes for such year by the grantor, beneficiary, child or spouse, and also results in a deficiency for the same year for the trust, estate or individual, the overpayment, if the period within which credit for the overpayment may be allowed has not expired, shall be credited on the deficiency, if the period within which the deficiency may be proposed has not expired, and the balance, if any, shall be credited or refunded. Interest shall not be assessed on the portion of the deficiency as is extinguished by the credit or added to such portion of the overpayment as is applied against the deficiency for the period of time after the date the overpayment was made.

D. This section is not intended, nor shall it be construed, as a limitation on the department's duty to offset or recoup barred assessments against overpayments.
A.R.S. § 42-19154 — Arizona Code / Title 42 / Chapter 19 / Article 4 / Section 19154
42-19154 Landowner's register of mobile homes and monthly report; violation; classification
Status: in_force

42-19154. Landowner's register of mobile homes and monthly report; violation; classification

A. If a person permits a mobile home to be placed on land that the person owns, possesses or controls in a manner that permits the mobile home to be occupied as a dwelling or sleeping place for one or more persons for a period of thirty days or more, the person shall keep a register containing information that is required by the department.

B. The department shall prescribe, and the county assessor shall furnish, forms for maintaining the register. A copy of the information in the register for each month shall be sent to the county assessor within ten days after the month covered by the report.

C. A person who knowingly fails to maintain the register or make the report required by this section is guilty of a class 2 misdemeanor.
A.R.S. § 42-2302 — Arizona Code / Title 42 / Chapter 2 / Article 7 / Section 2302
42-2302 Managed audit agreements
Status: in_force

42-2302. Managed audit agreements

A. On application by a taxpayer, the director, in the director's sole discretion, may agree to a managed audit with the taxpayer.  The managed audit agreement shall:

1. Be signed by the taxpayer and the director.

2. Contain a declaration by the taxpayer that all statements of fact in the taxpayer's application and agreement are true and correct for every material matter.

3. Specify the types of taxes, the reporting periods, any limitations on the scope of the managed audit, the name of the taxpayer's authorized representative, if any, and the audit plan, including the procedures to perform the managed audit.

B. The managed audit agreement may be modified in writing if the agreement is signed by the taxpayer and director and the agreement complies with subsection A of this section.

C. The director may consider all relevant factors when determining whether to agree to a managed audit agreement, including:

1. The taxpayer's history of tax compliance.

2. The amount of the taxpayer's time and quality of resources that the taxpayer can dedicate to the audit.

3. The extent and availability of the taxpayer's records.

4. The nature and scope of any legal dispute with the department and its relevance to the managed audit proposal.

D. A managed audit agreement for taxes under chapter 5 of this title shall include county excise taxes.  A taxpayer may request that the managed audit agreement include city and town excise taxes and the department shall notify the cities or towns in which the taxpayer conducts business.  If a city or town does not agree to participate in the managed audit agreement, the city or town shall not conduct an audit of the taxpayer for forty-two months from the end of the last tax period that is covered by the managed audit agreement unless an exception applies pursuant to section 42-2059.
A.R.S. § 42-16101 — Arizona Code / Title 42 / Chapter 16 / Article 3 / Section 16101
42-16101 Definition of county board
Status: in_force

42-16101. Definition of county board

In this article, unless the context otherwise requires, "county board" means the county board of equalization.
A.R.S. § 42-5156 — Arizona Code / Title 42 / Chapter 5 / Article 4 / Section 5156
42-5156 Tangible personal property provided under a service contract or warranty; definition
Status: in_force

42-5156. Tangible personal property provided under a service contract or warranty; definition

A. The tax imposed by section 42-5155 shall be levied and collected at an amount equal to five and six-tenths per cent of the cost of the tangible personal property provided under the conditions of a warranty or service contract.

B. Every person storing, using or otherwise consuming in this state tangible personal property provided under the conditions of a warranty or service contract is liable for the tax. Such person's liability is not extinguished until the tax has been paid to this state, except that a receipt from a retailer maintaining a place of business in this state or from a retailer who is authorized by the department to collect the tax, under such rules as it may prescribe, and who is for the purposes of this article regarded as a retailer maintaining a place of business in this state, given to the purchaser in accordance with the provisions of section 42-5161 is sufficient to relieve the purchaser from further liability for the tax imposed upon the tangible personal property to which the receipt refers.

C. For the purpose of this section, "cost" means the cost of the tangible personal property to the provider of the warranty or contract.
A.R.S. § 42-3406 — Arizona Code / Title 42 / Chapter 3 / Article 10 / Section 3406
42-3406 Refunds and rebates of tobacco taxes; supporting documentation; distributor's burden of proof
Status: in_force

42-3406. Refunds and rebates of tobacco taxes; supporting documentation; distributor's burden of proof

A. Except as otherwise provided under subsection B of this section or by the department for a refund or redemption under section 42-3008 or 42-3460, a distributor requesting any refund or rebate of taxes paid on tobacco products pursuant to article 2, 6, 7 or 9 of this chapter shall establish entitlement to the refund or rebate by obtaining a report executed by the retailer that purchased the tobacco products on which the distributor paid taxes, indicating the name and address of the retailer and the quantities of tobacco products sold, separately identified by the tax category of tobacco product and the necessary facts to establish the appropriate amount of refund or rebate. The report is subject to the following conditions:

1. The report shall be provided in the form and manner prescribed by the department. Under such rules as it may prescribe, the department may identify transactions for which a distributor may not rely solely on the information in the retailer's report but must instead obtain additional information as required by the rules in order to be entitled to the refund or rebate.

2. The burden of proof for the refund or rebate is on the distributor, but if the distributor complies in all other respects with this section, the department may require the retailer that caused the execution of the report to establish the accuracy and completeness of the information required to be contained in the report that would entitle the distributor to the refund or rebate. If the retailer cannot establish the accuracy and completeness of the information, the retailer is liable in an amount equal to any tax, penalty and interest that the distributor would have been liable for under this chapter if the distributor had not otherwise complied with this section.  Payment of the amount under this section by the retailer exempts the distributor from liability for the underlying tax, penalty and interest. All amounts paid by a retailer under this paragraph shall be treated as tax revenues collected from the distributor in order to designate the distribution base for the purposes of this chapter.

B. In its discretion and in circumstances in which a retailer is uncooperative, nonresponsive or no longer in business, the department may accept proof other than a report described in subsection A of this section if the distributor shows, to the satisfaction of the department, that it exercised ordinary business care and prudence but was unable to furnish a report executed by the retailer.  Acceptable forms of proof presented by the distributor pursuant to this subsection must consist of books, records or papers maintained by the distributor or retailer in the regular course of business.
A.R.S. § 42-13256 — Arizona Code / Title 42 / Chapter 13 / Article 6 / Section 13256
42-13256 Adjustments of equalized property values by assessor
Status: in_force

42-13256. Adjustments of equalized property values by assessor

On reviewing the effect of an equalization order on individual property valuations, the county assessor may adjust the level of valuation of a property if the equalization order would result in the property being valued at a level greater than full cash value.
A.R.S. § 42-19160 — Arizona Code / Title 42 / Chapter 19 / Article 4 / Section 19160
42-19160 Delinquent taxes accruing under previous ownership
Status: in_force

42-19160. Delinquent taxes accruing under previous ownership

A. If delinquent taxes on a mobile home were levied and became delinquent when the mobile home was the property of a previous owner:

1. The county treasurer, on application and payment of a five dollar fee by the current owner, shall extend the due date for paying the taxes for one year with no interest and penalty.

2. Any accrued interest or penalty due on the delinquent tax amount shall be exempted from payment by the current owner.

B. Delinquent taxes that are extended under this section become due and payable immediately if the mobile home is sold.

C. This section does not apply to a permanently affixed mobile home that is assessed as real property pursuant to chapter 15, article 5 of this title.
A.R.S. § 42-2063 — Arizona Code / Title 42 / Chapter 2 / Article 2 / Section 2063
42-2063 Department responsibilities; decision deadlines; definition
Status: in_force

42-2063. Department responsibilities; decision deadlines; definition

A. The department shall attempt to issue a decision from the hearing officer within ninety days after the date of a formal hearing or after the last post-hearing brief is due, whichever is later. If the department expects the decision to be delayed, the department shall notify the taxpayer or his designated representative of the proposed issue date.

B. The department shall attempt to issue a decision by the director on any pending appeal to the director within ninety days after the last brief is due. If the department expects the decision to be delayed, the department shall notify the taxpayer or his designated representative of the proposed issue date.

C. The department shall provide a written document to each new transaction privilege tax licensee that provides information regarding the collection, reporting and payment of taxes in the appropriate tax classification.

D. For purposes of this section "designated representative" means an individual who has been authorized in writing to represent another person before the department of revenue.
A.R.S. § 42-5071 — Arizona Code / Title 42 / Chapter 5 / Article 2 / Section 5071
42-5071 Personal property rental classification; definitions
Status: in_force

42-5071. Personal property rental classification; definitions

A. The personal property rental classification is comprised of the business of leasing or renting tangible personal property for a consideration and includes peer-to-peer car sharing. The tax does not apply to:

1. Leasing or renting films, tapes or slides used by theaters or movies, which are engaged in business under the amusement classification, or used by television stations or radio stations.

2. Activities engaged in by the Arizona exposition and state fair board or county fair commissions in connection with events sponsored by such entities.

3. Leasing or renting tangible personal property by a parent business entity to a subsidiary business entity or by a subsidiary business entity to another subsidiary of the same parent business entity if taxes were paid under this chapter on the gross proceeds or gross income accruing from the initial sale of the tangible personal property.  For the purposes of this paragraph, "subsidiary" means a business entity of which at least eighty percent of the voting shares are owned by the parent business entity.

4. Operating coin-operated washing, drying and dry cleaning machines or coin-operated car washing machines at establishments for the use of such machines.

5. Leasing or renting tangible personal property for incorporation into or comprising any part of a qualified environmental technology facility as described in section 41-1514.02. This paragraph shall apply for ten full consecutive calendar or fiscal years following the initial lease or rental by each qualified environmental technology manufacturer, producer or processor.

6. Leasing or renting aircraft, flight simulators or similar training equipment to students or staff by nonprofit, accredited educational institutions that offer associate or baccalaureate degrees in aviation or aerospace related fields.

7. Leasing or renting photographs, transparencies or other creative works used by this state on internet websites, in magazines or in other publications that encourage tourism.

8. Leasing or renting certified ignition interlock devices installed pursuant to the requirements prescribed by section 28-1461.  For the purposes of this paragraph, "certified ignition interlock device" has the same meaning prescribed in section 28-1301.

9. The leasing or renting of space to make attachments to utility poles, as follows:

(a) By a person that is engaged in business under section 42-5063 or 42-5064 or that is a cable operator.

(b) To a person that is engaged in business under section 42-5063 or 42-5064 or that is a cable operator.

10. Leasing or renting billboards that are designed, intended or used to advertise or inform and that are visible from any street, road or other highway.

B. The tax base for the personal property rental classification is the gross proceeds of sales or gross income derived from the business, but the gross proceeds of sales or gross income derived from the following shall be deducted from the tax base:

1. Reimbursements by the lessee to the lessor of a motor vehicle for payments by the lessor of the applicable fees and taxes imposed by sections 28-2003, 28-2352, 28-2402, 28-2481 and 28-5801, title 28, chapter 15, article 2 and article IX, section 11, Constitution of Arizona, to the extent such amounts are separately identified as such fees and taxes and are billed to the lessee.

2. Leases or rentals of tangible personal property that, if it had been purchased instead of leased or rented by the lessee, would have been exempt under:

(a) Section 42-5061, subsection A, paragraph 8, 9, 12, 13, 25, 29, 49 or 53.

(b) Section 42-5061, subsection B.

(c) Section 42-5061, subsection I, paragraph 1.

(d) Section 42-5061, subsection M.

3. Motor vehicle fuel and use fuel that are subject to a tax imposed under title 28, chapter 16, article 1, sales of use fuel to a holder of a valid single trip use fuel tax permit issued under section 28-5739 and sales of aviation fuel that are subject to the tax imposed under section 28-8344.

4. Leasing or renting a motor vehicle subject to and on which the fee has been paid under title 28, chapter 16, article 4.

5. Amounts received by a motor vehicle dealer for the first month of a lease payment if the lease and the lease payment for the first month of the lease are transferred to a third-party leasing company.

C. Sales of tangible personal property to be leased or rented to a person engaged in a business classified under the personal property rental classification are deemed to be resale sales.

D. In computing the tax base, the gross proceeds of sales or gross income from the lease or rental of a motor vehicle does not include any amount attributable to the car rental surcharge under section 5-839, 28-5810 or 48-4234.

E. Until December 31, 1988, leasing or renting animals for recreational purposes is exempt from the tax imposed by this section. Beginning January 1, 1989, the gross proceeds or gross income from leasing or renting animals for recreational purposes is subject to taxation under this section. Tax liabilities, penalties and interest paid for taxable periods before January 1, 1989 shall not be refunded unless the taxpayer requesting the refund provides proof satisfactory to the department that the monies paid as taxes will be returned to the customer.

F. The tax base of the personal property rental classification does not include the gross proceeds or gross income received by a shared vehicle owner from a peer-to-peer car sharing program pursuant to section 42-5009, subsection R.

G. For the purposes of this section:

1. "Cable operator" has the same meaning prescribed in section 9-505 and includes a video service provider.

2. "Peer-to-peer car sharing" has the same meaning prescribed in section 28-9601.

3. "Peer-to-peer car sharing program" has the same meaning prescribed in section 28-9601.

4. "Shared vehicle owner" has the same meaning prescribed in section 28-9601.

5. "Utility pole" means any wooden, metal or other pole used for utility purposes and the pole's appurtenances that are attached or authorized for attachment by the person controlling the pole.
A.R.S. § 42-19156 — Arizona Code / Title 42 / Chapter 19 / Article 4 / Section 19156
42-19156 Review and appeal
Status: in_force

42-19156. Review and appeal

A person who is dissatisfied with the valuation of the person's mobile home may have the valuation reviewed, and may appeal from the decision resulting from the review, in the same manner as provided by law for review and appeal under this chapter.
A.R.S. § 42-1105.02 — Arizona Code / Title 42 / Chapter 1 / Article 3 / Section 1105.02
42-1105.02 Date of filing by electronic means; definitions
Status: in_force

42-1105.02. Date of filing by electronic means; definitions

A. Any return, statement or other document that is electronically filed pursuant to an electronic filing program established by the department shall be deemed filed and received by the department on the date of the electronic postmark.  If the taxpayer and the electronic return preparer or the electronic return transmitter are in different time zones, it is the taxpayer's time zone, as determined by the taxpayer’s address, that controls the timeliness of the electronically filed return, statement or other document. When a return, statement or other document has been electronically received on the host system of more than one electronic return preparer or electronic return transmitter during its ultimate transmission to the department, the return, statement or other document shall be deemed filed and received by the department on the date of the earliest electronic postmark.

B. Any return, statement or other document that is filed under subsection A of this section and that is not received by the department shall be deemed filed and received on the date of the electronic filing, as evidenced by the electronic postmark if the sender:

1. Establishes the date of the electronic filing.

2. Files a duplicate filing with the department within ten days after the department notifies the sender in writing of the nonreceipt of the filing.

C. If the due date of any return, statement or other document filed under subsection A of this section falls on a Saturday, Sunday or legal holiday, the filing shall be considered timely if it is performed on the next business day.

D. In this section, unless the context otherwise requires:

1. "Electronic filing program" means any program established by the department that authorizes the electronic filing of a return, statement or other document.

2. "Electronic postmark" means a record of the date and time in a particular time zone that the return, statement or other document is electronically received on the host system of the electronic return preparer or electronic return transmitter that participates in the transmission of the electronic return, statement or other document to the department.
A.R.S. § 42-16206 — Arizona Code / Title 42 / Chapter 16 / Article 5 / Section 16206
42-16206 Appeal to court by the director
Status: in_force

42-16206. Appeal to court by the director

A. If, in the director's opinion, a decision by a county board of equalization or the state board of equalization is erroneous, the director may appeal the decision to superior court in the manner provided by this article on or before the final date that a taxpayer may file an appeal from the valuation or classification of property.

B. In such an action the taxpayer shall raise any defense that the taxpayer has to liability for the tax and any additional tax sought to be imposed.

C. If issues other than valuation or classification are raised by either party, the action shall be tried as if it were an action pursuant to section 42-11005 or 42-11052.
A.R.S. § 42-5008 — Arizona Code / Title 42 / Chapter 5 / Article 1 / Section 5008
42-5008 Levy of tax; purposes; distribution
Status: in_force

42-5008. Levy of tax; purposes; distribution

A. There is levied and there shall be collected by the department, for the purpose of raising public money, privilege taxes measured by the amount or volume of business transacted by persons on account of their business activities, and in the amounts to be determined by the application of rates against values, gross proceeds of sales or gross income, as the case may be, as prescribed by this article and article 2 of this chapter.

B. If any monies remain after the payments are made for state purposes, as provided for by subsection A, the remainder of the monies shall be paid into the state school fund for educational purposes.

C. The tax levied by and collected pursuant to this article and article 2 of this chapter is designated the "transaction privilege tax".
A.R.S. § 42-6005 — Arizona Code / Title 42 / Chapter 6 / Article 1 / Section 6005
42-6005 Unified audit committee; audits
Status: in_force

42-6005. Unified audit committee; audits

A. The director shall establish a unified audit committee with cities and towns. The committee shall:

1. Establish and publish uniform audit guidelines.

2. Coordinate uniform audit functions.

B. If the state statutes and model city tax code are the same and the department has issued written guidance, the department's interpretation is binding on cities and towns.
A.R.S. § 42-11108 — Arizona Code / Title 42 / Chapter 11 / Article 3 / Section 11108
42-11108 Exemption for grounds and buildings owned by agricultural societies
Status: in_force

42-11108. Exemption for grounds and buildings owned by agricultural societies

The grounds and buildings owned by agricultural societies are exempt from taxation if they are used only for those purposes and are not used or held for profit.
A.R.S. § 42-13005 — Arizona Code / Title 42 / Chapter 13 / Article 1 / Section 13005
42-13005 Sales-ratio studies
Status: in_force

42-13005. Sales-ratio studies

A. The department shall perform and issue the results of sales-ratio studies using sales or appraisal data according to statistical principles that apply to the studies.

B. If the studies disclose discrepancies with county assessors' full cash values, the department may request the assessor or assessors to conduct field appraisals in the county, area, class or classification of discrepancy, using the standard appraisal methods and techniques adopted by the department. Adjustments to property valuations may be based on the results of the assessors' field appraisals.

C. The department shall not issue equalization orders under article 6 of this chapter affecting commercial or industrial property based exclusively on the results of sales-ratio studies.
A.R.S. § 42-17151 — Arizona Code / Title 42 / Chapter 17 / Article 4 / Section 17151
42-17151 County, municipal, community college and school tax levy
Status: in_force

42-17151. County, municipal, community college and school tax levy

A. On or before the third Monday in August each year, the governing body of each county, city, town, community college district and school district shall:

1. Fix, levy and assess the amount to be raised from primary property taxation and secondary property taxation. This amount, plus all other sources of revenue, as estimated, and restricted and unrestricted unencumbered balances from the preceding fiscal year, shall equal the total of amounts proposed to be spent in the budget for the current fiscal year.

2. Designate the amounts to be levied for each purpose appearing in the adopted budget.

3. Fix and determine a primary property tax rate and a secondary property tax rate, each rounded to four decimal places on each $100 of taxable property shown by the finally equalized valuations of property, minus exemptions, that appear on the tax rolls for the fiscal year, as determined by the assessor on or before February 10 of the tax year pursuant to section 42-17052, and that when extended on those valuations will produce, in the aggregate, the entire amount to be raised by direct taxation for that year. Amounts levied for debt service on bonds payable from the secondary tax are and shall be considered special revenues of the county, city, town or district, shall be kept in a special, segregated fund, are not and shall not be general property taxes and may not be used for any other purpose of the county, city, town or district.

B. The governing body of a county, city, town or community college district shall not fix, levy or assess an amount of primary property taxes in excess of the amount permitted by section 42-17051, subsection A, paragraph 7 or section 42-17005 as determined by the property tax oversight commission.

C. The governing board of a common school district, a high school district or a unified school district shall not fix, levy or assess a primary property tax rate higher than the current year's rate if the district meets both of the following criteria, as determined by the property tax oversight commission:

1. The total primary property taxes levied for all taxing jurisdictions on at least one-half of the residential property of the district exceed the limitation described in section 15-972, subsection E.

2. The school district primary property tax rate exceeds one hundred fifty percent of the applicable qualifying tax rate pursuant to section 41-1276. For the purposes of this paragraph, the school district primary property tax rate does not include the tax rates computed pursuant to section 15-992, subsections B and F.

D. Not later than December 31, the property tax oversight commission shall notify those school districts that meet the criteria described in subsection C of this section and the county school superintendents and boards of supervisors of the counties in which the school districts are located.

E. Within three days after the final levies are determined for a county, city, town or community college district, the chief county fiscal officer shall notify the property tax oversight commission of the amount of the primary property tax levied.

F. Pursuant to section 15-465.01, subsection E, an accommodation school governing board shall not levy a primary or secondary property tax.  The property tax oversight commission shall consider any amount of property tax levied by a county in support of an accommodation school to be part of the county's primary levy for the purposes of determining the county's compliance with subsection B of this section.
A.R.S. § 42-15252 — Arizona Code / Title 42 / Chapter 15 / Article 6 / Section 15252
42-15252 Determining assessed valuation of remote municipal property
Status: in_force

42-15252. Determining assessed valuation of remote municipal property

A. The county assessor shall determine the full cash value and assessed valuation of remote municipal property at the same amount and using the same method of assessment as applied to private property that is used for the same purpose in the county.

B. Remote municipal property that is used for agricultural purposes as provided in chapter 12, article 4 of this title shall be valued pursuant to chapter 13, article 3 of this title. Remote municipal property that has been retired from irrigated agricultural use but that is not used for any commercial purpose shall be valued at its market value and assessed as class two property pursuant to sections 42-12002 and 42-15002.

C. The assessor shall transmit the determination of the value of the property to the county board of supervisors on or before the third Monday in June.
A.R.S. § 42-5301 — Arizona Code / Title 42 / Chapter 5 / Article 7 / Section 5301
42-5301 Definition of municipal water delivery system
Status: in_force

42-5301. Definition of municipal water delivery system

In this article, unless the context otherwise requires "municipal water delivery system" means an entity that distributes or sells potable water primarily through a pipeline delivery system which is owned by either:

1. A city or town incorporated or chartered under the constitution and laws of this state.

2. A private entity which is regulated as a public service corporation by the Arizona corporation commission under a certificate of public convenience and necessity.

3. A special taxing district established under title 48, chapter 6.

4. An entity which is regulated as a water supply system by the department of environmental quality.
A.R.S. § 42-5033.01 — Arizona Code / Title 42 / Chapter 5 / Article 1 / Section 5033.01
42-5033.01 Use of population estimates for state shared revenues
Status: in_force

42-5033.01. Use of population estimates for state shared revenues

In lieu of conducting a special census as provided by sections 28-6532 and 42-5033:

1. Before May 1 of the sixth year following a federal decennial census, a county may submit to the director of the department of revenue, the director of the department of transportation and the state treasurer the county's population estimate as of the fifth year following the last decennial census as approved by the office of employment and population statistics. On submittal, that population, plus any revisions due to annexations certified by the United States bureau of the census, shall be used for distribution of state shared tax revenues pursuant to sections 28-5808, 28-6540, 42-5029 and 43-206 to the county beginning July 1 of the sixth year following the last decennial census through June 30 of the year following the next decennial census.

2. Before May 1 of the sixth year following a federal decennial census, a county may contract with the United States bureau of the census to conduct a sample survey that results in a mid-decade resident population and submit the results of that survey to the director of the department of revenue, the director of the department of transportation and the state treasurer. The survey shall also report total resident population in housing units, total resident population in group quarters, total housing units and total occupied housing units for the county.  On submittal, that mid-decade resident population, plus any revisions due to annexations certified by the United States bureau of the census, shall be used as the base for the calculation of population estimates for the sixth year following the decennial census until the next decennial census by the office of employment and population statistics and for distribution of state shared tax revenues pursuant to sections 28-5808, 28-6540, 42-5029 and 43-206 to the county beginning July 1 in the sixth year following the decennial census through June 30 of the year following the next decennial census. A county contracting for the survey may not exercise the option provided in paragraph 1 of this subsection.

3. Before May 1 of the sixth year following a federal decennial census, a county may request the director of the department of revenue, the director of the department of transportation and the state treasurer to continue to use the most recent United States decennial census through June 30 of the year following the next decennial census for distribution of state shared tax revenues pursuant to sections 28-5808, 28-6540, 42-5029 and 43-206.

4. The most recent population estimates of the United States bureau of the census shall be used annually for distribution of state shared tax revenues pursuant to sections 28-5808, 28-6540, 42-5029 and 43-206 to cities and towns beginning on July 1 in the second year following the decennial census through June 30 of the year following the next decennial census.
A.R.S. § 42-11052 — Arizona Code / Title 42 / Chapter 11 / Article 2 / Section 11052
42-11052 Investigating and prosecuting violations
Status: in_force

42-11052. Investigating and prosecuting violations

A. The department may:

1. Examine alleged violations of this title relating to valuing property and assessing and collecting taxes.

2. Request the attorney general or the county attorney in the respective county to commence and prosecute actions and proceedings or to represent the department in litigation to enforce the laws relating to property taxation and the department's orders or rules.

B. If, in the director's opinion and in the opinion of the attorney general or the county attorney of the county in which the public official serves, a public official who performs valuing, taxing or equalizing functions is guilty of official misconduct or neglect of duty the director shall take whatever steps are necessary to ensure that complaints are filed and prosecutions are commenced to remove the official from office. A complaint by the director charging official misconduct or neglect of duty of a public officer shall be delivered to the county attorney or to the attorney general who shall file the original with the superior court in the county in which the official serves and cause a copy to be served on the public official. Proceedings on such a complaint shall be pursuant to section 38-342, subsections B and C and sections 38-343 and 38-345.

C. The director may request the attorney general to initiate a mandamus action if a county assessor fails to follow any rule, order or direction of the director or the department or if the director determines that an assessor or county board of equalization has practiced discrimination in valuing property. For purposes of this subsection, county boards of equalization and county assessors are state officers within the meaning of article VI, section 5, Constitution of Arizona.
A.R.S. § 42-5166 — Arizona Code / Title 42 / Chapter 5 / Article 4 / Section 5166
42-5166 Diesel fuel imported and used by locomotives; exemption
Status: in_force

42-5166. Diesel fuel imported and used by locomotives; exemption

A. The tax imposed by this article does not apply to diesel fuel imported in the fuel tank or tanks of a locomotive and consumed in this state.

B. Diesel fuel imported and consumed in a quantity exceeding the capacity of the fuel tank or tanks of a locomotive according to the manufacturer's specifications is subject to the use tax imposed by this article. The use and consumption of the fuel shall be reported and the tax shall be paid in the manner prescribed in section 42-5162.
A.R.S. § 42-14002 — Arizona Code / Title 42 / Chapter 14 / Article 1 / Section 14002
42-14002 Notice of preliminary valuation; hearing
Status: in_force

42-14002. Notice of preliminary valuation; hearing

A. On or before June 15 the department shall notify owners of property that is valued by the department of the department's determination of the preliminary full cash value of the property.

B. On or before July 15 the property owner may file a written application to appear before the department and be heard concerning the value determined.
A.R.S. § 42-5026 — Arizona Code / Title 42 / Chapter 5 / Article 1 / Section 5026
42-5026 Failure to file return; notice; hearing; levy of tax
Status: in_force

42-5026. Failure to file return; notice; hearing; levy of tax

A. If any person required to file a return fails or refuses to do so, the department shall proceed to obtain facts and information on which to base the tax prescribed by this article, and for such purpose the department or its agent may examine the books, records and papers of such person, and may take evidence on oath of any person who it believes is in possession of facts or information pertinent to the inquiry. The director or his agent may administer the oath. As soon as the department procures such information it shall hold a public hearing for the purpose of ascertaining the amount of tax payable by such person.

B. The department shall give not less than ten days' notice in writing of the time and place of holding the hearing, which shall be mailed to the person at his last known address, or served upon him personally. To represent the taxpayer at the hearing or to appear on the taxpayer's behalf is deemed not to be the practice of law.

C. The levy of the tax after such hearing shall be final as to any person who fails or refuses to file a return.
A.R.S. § 42-5023 — Arizona Code / Title 42 / Chapter 5 / Article 1 / Section 5023
42-5023 Presumption as to tax base
Status: in_force

42-5023. Presumption as to tax base

For the purpose of proper administration of this article and to prevent evasion of the tax imposed by this article it is presumed that all gross proceeds of sales and gross income derived by a person from business activity classified under a taxable business classification comprise the tax base for the business until the contrary is established.
A.R.S. § 42-6007 — Arizona Code / Title 42 / Chapter 6 / Article 1 / Section 6007
42-6007 Mobile telecommunications services; definitions
Status: in_force

42-6007. Mobile telecommunications services; definitions

A. Any city or town that levies and collects a tax with respect to mobile telecommunications services shall levy and collect the tax pursuant to the requirements of the mobile telecommunications sourcing act (P.L. 106-252; 114 Stat. 626; 4 United States Code sections 116 through 126).

B. If a home service provider charges a customer an amount of tax for mobile telecommunications services and the customer believes that the charge is incorrect, the customer shall notify the home service provider in writing of the contested charge.  The written notification shall include the customer's account name and number, the street address for the customer's primary place of use, a description of the contested charge and other information that the home service provider reasonably requires to process the notification.

C. The home service provider has sixty days from the date of the postmark on the notification prescribed in subsection B to review the customer's account records and any electronic database or enhanced zip code that is used pursuant to the mobile telecommunications sourcing act (P.L. 106-252; 114 Stat. 626; 4 United States Code sections 116 through 126). After the review, the home service provider shall determine the correct amount to charge the customer and shall issue a refund or credit to the customer if any incorrect charges were collected during the previous two years.

D. The procedures in this section are the first course of remedy available to any customer seeking correction of assignment of place of primary use or taxing jurisdiction or a refund of or other compensation for taxes assessed or other charges erroneously collected by the home service provider under this section.  No cause of action based on a dispute arising from the collection of taxes by the home service provider under this section shall accrue until that customer has reasonably exercised the rights and procedures prescribed in this section.

E. For the purposes of this section:

1. "Customer" means a person or entity that contracts with a home service provider for mobile telecommunications services.  Customer does not include a reseller of mobile telecommunications services or a serving carrier that is under an arrangement to serve the customer outside the home service provider's licensed service area.

2. "Home service provider" means a facilities based carrier or reseller that provides mobile telecommunications services to a customer.

3. "Mobile telecommunications services" means commercial mobile radio service as defined in 47 Code of Federal Regulations section 20.3 in effect on June 1, 1999.

4. "Place of primary use" means an address that is within the licensed service area of the home service provider and that is the customer's residential or primary business street address where the customer's use of mobile telecommunications service primarily occurs.
A.R.S. § 42-18056 — Arizona Code / Title 42 / Chapter 18 / Article 2 / Section 18056
42-18056 Partial payment of taxes; certificates of purchase; delinquent taxes; payment plan agreement; fee
Status: in_force

42-18056. Partial payment of taxes; certificates of purchase; delinquent taxes; payment plan agreement; fee

A. At any time before either installment of the tax becomes delinquent, the county treasurer shall accept a partial payment or payments of the tax in an amount of at least ten percent of the installment and in an amount of at least $10. The treasurer shall credit the taxpayer with the payment, and if any part of the tax or any installment remains unpaid at the date of delinquency, the delinquency relates only to the amount remaining unpaid.

B. In accepting payments under subsection A of this section, the county treasurer shall issue a receipt to the taxpayer, subject to section 42-18055, subsection C, stating that it covers a partial payment of taxes.

C. For all certificates of purchase sold during calendar year 2016 and afterwards for tax year 2014 and afterwards in a county with a population of more than three million persons if no prior year certificates of purchase are outstanding, the county treasurer shall accept a partial payment in an amount equal to at least twenty-five percent of the principal amount shown on the oldest remaining year of the delinquency plus any accrued interest and fees due on the principal payment amount.

D. In accepting payments under subsection C of this section, the county treasurer shall issue a partial payment statement to the taxpayer as provided by section 42-18154, subsection C.

E. Partial payments on delinquent taxes shall be impounded and disbursed by the county treasurer as prescribed by section 42-18152, subsection C, when the impounded monies are sufficient to fully redeem the oldest outstanding certificate of purchase.

F. If no certificate of purchase is outstanding, the county treasurer shall credit the taxpayer with the payment, and if any part of the tax or any installment remains unpaid at the date of delinquency, the delinquency relates only to the amount remaining unpaid.

G. Notwithstanding any other law, a county treasurer may enter into a payment plan agreement with a taxpayer for a period of up to thirty-six months for paying the taxpayer's delinquent business personal property taxes of more than $1,000. The county treasurer may charge a fee of not more than $150 for administrative costs associated with processing a payment plan agreement.
A.R.S. § 42-13205 — Arizona Code / Title 42 / Chapter 13 / Article 5 / Section 13205
42-13205 Valuation method applied on appeal
Status: in_force

42-13205. Valuation method applied on appeal

On appeal of a valuation determined by the income method pursuant to section 42-13204 or an appeal in which the owner has elected the income method pursuant to section 42-13203, subsection D, the valuation of a shopping center shall be determined by whichever one of the following valuation methods most closely approximates fair market value:

1. The income method commonly known as the straight line building residual method pursuant to section 42-13203, subsection D. If the reviewing body finds that other information that is customarily analyzed under the income method must be used to properly apply the income method to the property, it may use the other information to supplement information provided by the owner if:

(a) The credible and accurate information provided by the owner remains the primary basis for the valuation under the income method.

(b) The supplementary information is credible, is derived from properties or circumstances that are substantially comparable to the property and is valid under the income method.

(c) The reviewing body specifies in its written order what other information was considered, the manner in which it was applied and the change in the valuation under the income method, if any, resulting from the use of the supplementary information.

2. The replacement cost less depreciation method pursuant to section 42-13203.

3. The market comparison method, if a sale of the subject property occurred within two years before the date of valuation and no material change to the property, its lease terms, tenants or occupancy rates or any other material fact has occurred since the sale. If the market comparison method is applicable, the reviewing body may consider information on sales of other properties that occurred within two years before the date of valuation and that are determined to be comparable to the subject property by clear and convincing evidence.
A.R.S. § 42-15010 — Arizona Code / Title 42 / Chapter 15 / Article 1 / Section 15010
42-15010 Applying assessment percentages
Status: in_force

42-15010. Applying assessment percentages

A. In preparing the tax rolls, the county assessor shall apply the appropriate percentage to the full cash value or limited property value of property, as applicable, to show the assessed valuation.

B. If a parcel of property has more than one percentage applied to its full cash value under this section due to multiple uses, the county assessor shall apply the percentage to the limited property value of the parcel in the same proportion and in the same manner as the parcel's full cash value.
A.R.S. § 42-5032 — Arizona Code / Title 42 / Chapter 5 / Article 1 / Section 5032
42-5032 Distribution of bridge construction and highway improvement revenues to county; definitions
Status: in_force

42-5032. Distribution of bridge construction and highway improvement revenues to county; definitions

A. If, by June 30, 1998, the department of transportation enters into an intergovernmental agreement pursuant to section 28-401, subsection C or section 28-7652, subsection A for the construction of a bridge, the state treasurer shall pay each month, beginning from and after June 30, 1998 through June 30, 2010, pursuant to section 42-5029, subsection D, paragraph 4, one-twelfth of the amount determined under this subsection to a county that issues bonds pursuant to title 28, chapter 21, article 4 or enters into an intergovernmental agreement pursuant to section 28-401, subsection C.  The amount to be paid under this subsection is the amount of state transaction privilege tax revenues received each calendar year, up to four hundred sixteen thousand six hundred sixty-seven dollars, from taxpayers described in subsection C of this section.

B. If, by December 30, 2004, the department of transportation enters into an intergovernmental agreement pursuant to section 28-401, subsection D or section 28-7652, subsection B for the design, reconstruction and improvement of a county highway approaching and traversing a bridge financed pursuant to subsection A of this section, the state treasurer shall pay each month, beginning from and after June 30, 2007 through June 30, 2019, pursuant to section 42-5029, subsection D, paragraph 4, one-twelfth of the amount determined under this subsection to a county that issues bonds pursuant to title 28, chapter 21, article 4 or enters into an intergovernmental agreement pursuant to section 28-401, subsection D. The amount to be paid under this subsection is the amount of state transaction privilege tax revenues received each calendar year, up to four hundred sixteen thousand six hundred sixty-seven dollars, from taxpayers described in subsection C of this section.  If an owner of a sports entertainment facility described in this section voluntarily conveys a majority ownership interest in the facility to another entity or owner on or before June 30, 2014, the county must reimburse the state general fund the amount paid to the county pursuant to this subsection through the date of the conveyance, either by withholding transaction privilege tax revenues otherwise payable to the county under section 42-5029, subsection D or as otherwise provided by the intergovernmental agreement entered into pursuant to section 28-401, subsection D.  The reimbursement of monies to the state general fund pursuant to this subsection does not affect the continuing payment of highway improvement revenues to the highway improvement interest fund or the redemption fund under section 28-7656, subsection B.  For the purposes of this subsection, a conveyance occurs on the date a transfer of ownership or an option to acquire ownership becomes irrevocable.

C. This section applies with respect to transaction privilege tax revenues collected from all persons conducting business under any business classification under this article at a sports entertainment facility, destination resort or retail center that complies with all of the following:

1. Produces a total of at least six hundred thousand dollars each year in transaction privilege tax revenues to this state pursuant to this article.

2. Will acquire direct county highway access either:

(a) Across a river by the bridge constructed.

(b) By way of the county highway being widened and improved.

3. Produces at least nine hundred thousand dollars in each of the years 2007 through 2011 in transaction privilege tax revenues to this state.

D. The department shall report the amount under subsections A and B of this section to the state treasurer on or before March 31 of each year for payment for the following fiscal year.

E. For purposes of this section:

1. "Destination resort" means a person engaged in businesses classified under both the transient lodging classification and the amusement classification that provides on-site recreational facilities such as a golf course, tennis courts or a riding stable.

2. "Retail center" means a complex consisting of at least two businesses classified under the retail classification.

3. "Sports entertainment facility" means a complex located on at least three hundred acres that requires a ticket for admission for viewing a sporting event.
A.R.S. § 42-17101 — Arizona Code / Title 42 / Chapter 17 / Article 3 / Section 17101
42-17101 Annual county and municipal financial statement and estimate of expenses
Status: in_force

42-17101. Annual county and municipal financial statement and estimate of expenses

On or before the third Monday in July each year the governing body of each county and incorporated city or town shall prepare:

1. A full and complete statement of the political subdivision's financial affairs for the preceding fiscal year.

2. An estimate of the different amounts that will be required to meet the political subdivision's public expense for the current fiscal year entered in the minutes of the governing body and containing the items prescribed by section 42-17102.

3. A summary schedule of estimated expenditures and revenues that shall be:

(a) Entered in the minutes of the governing body.

(b) Prepared according to forms supplied by the auditor general.
A.R.S. § 42-15004 — Arizona Code / Title 42 / Chapter 15 / Article 1 / Section 15004
42-15004 Assessed valuation of class four property
Status: in_force

42-15004. Assessed valuation of class four property

The assessed valuation of class four property described in section 42-12004 is ten per cent of its full cash value or limited valuation, as applicable.
A.R.S. § 42-1253 — Arizona Code / Title 42 / Chapter 1 / Article 6 / Section 1253
42-1253 Appeal to state board of tax appeals; definition
Status: in_force

42-1253. Appeal to state board of tax appeals; definition

A. Except for the provisions of section 42-1251, subsection B and section 42-1254, subsection C that provide for an option to bypass all or part of the administrative appeals process in certain tax disputes, a person aggrieved by a final decision or order of the department under section 42-1251, article 3 of this chapter or section 42-2065, 42-2068, 42-2069, 42-2074, 42-2201 or 42-2202 may appeal to the state board of tax appeals by filing a notice of appeal in writing within thirty days after the decision or order from which the appeal is taken has become final.

B. The board shall take testimony and examine documentary evidence as necessary to determine the appeal, all pursuant to administrative rules to govern such appeals.

C. On determining the appeal the board shall issue a decision consistent with its determination. The board's decision is final on the expiration of thirty days from the date when notice of its action is received by the taxpayer, unless either the department or the taxpayer brings an action in tax court as provided in section 42-1254.

D. If the amount in any single dispute before the board is less than twenty-five thousand dollars, a taxpayer may be represented in that dispute before the board by:

1. A certified public accountant.

2. A person who is enrolled to practice before the United States internal revenue service and is recognized as an enrolled agent.

3. Any other person who is authorized by the taxpayer under a properly executed power of attorney and who was previously or is currently retained by the taxpayer for purposes other than representation in a hearing before the board.

E. If a practitioner who represents a taxpayer before the board pursuant to subsection D of this section fails to comply with an order or rule of the board, the board may impose sanctions including one or both of the following:

1. Order that the stipulation of the facts proposed by the department of revenue be accepted.

2. Suspend the practitioner from further practice before the board either for a specific period of time or until the board removes the suspension.

F. For the purposes of this section, "practitioner" means a person, other than a party, who files documents with or appears before the board in connection with a matter before the board.
A.R.S. § 42-14153 — Arizona Code / Title 42 / Chapter 14 / Article 4 / Section 14153
42-14153 Determining and reporting valuation
Status: in_force

42-14153. Determining and reporting valuation

A. On or before August 31 of each year the department shall find the full cash value of the property of each property that is listed in section 42-14151 and that operates in this state.

B. On or before November 30 the department shall transmit to the respective county assessors:

1. The valuations of these properties in each taxing district.

2. An estimate of the net valuation of properties that are subject to voluntary contributions pursuant to section 48-242. The taxing jurisdiction shall use the estimate to estimate the amount of voluntary contributions to be received for the purpose of finalizing budget and property tax levies pursuant to chapter 17 of this title.

C. The valuations required by this section are the values determined as of January 1 of the valuation year.
A.R.S. § 42-6101 — Arizona Code / Title 42 / Chapter 6 / Article 3 / Section 6101
42-6101 Definition of population
Status: in_force

42-6101. Definition of population

In this article, unless the context otherwise requires, "population" means the population determined in the most recent United States decennial census or the most recent special census as provided in section 28-6532.
A.R.S. § 42-11152 — Arizona Code / Title 42 / Chapter 11 / Article 4 / Section 11152
42-11152 Affidavit; electronic submission; acknowledgment of receipt; false statements
Status: in_force

42-11152. Affidavit; electronic submission; acknowledgment of receipt; false statements

A. Except for property described in sections 42-11125 and 42-11127, a person who claims exemption from taxation under article IX, section 2, Constitution of Arizona, shall:

1. When initially claiming the exemption, file an affidavit with the county assessor, signed under penalty of perjury, as to the person's eligibility.

2. Fully answer all questions on the eligibility form or otherwise required by the assessor for that purpose.

3. Notify the county assessor in writing if all or part of the property is conveyed to a new owner, the property is no longer used for the purpose that qualifies the property for the exemption or there is any event that otherwise disqualifies the person or property from the exemption.

B. At the assessor's discretion, the assessor may require additional proof of the facts stated by the person before allowing an exemption.

C. The county assessor may accept affidavits required by this section electronically. If the county assessor accepts electronic affidavits, the county assessor shall provide an electronic acknowledgment of receipt to the person who submitted the affidavit.

D. A false statement that is made in the affidavit is perjury.
A.R.S. § 42-16056 — Arizona Code / Title 42 / Chapter 16 / Article 2 / Section 16056
42-16056 Appellate rights
Status: in_force

42-16056. Appellate rights

A. If the assessor grants the requested relief, the petitioner may not appeal the ruling.

B. If the petitioner and the assessor reach an agreement within five business days after the conclusion of the meeting, both parties shall sign the agreement, and both parties waive the right to further appeal.

C. If all or part of the petitioner's request is denied, the assessor shall mail, on the date of the ruling, to the petitioner at the address shown on the petition notice of the grounds of the refusal to make the requested change with a copy of the petition. Within twenty-five days after the assessor's decision is mailed, a petitioner whose request is denied may appeal to:

1. The county board of equalization, if a county board is established in the county, as provided by article 3 of this chapter.

2. The state board of equalization, if a county board is not established in the county, as provided by article 4 of this chapter.

3. Superior court as provided by article 5 of this chapter.

D. A person who owns, controls or possesses property that is valued by the county assessor may not appear before the county or state board of equalization without first having filed a petition with the assessor as provided by this article unless otherwise authorized by law. A person shall not raise any issue if the issue was not included in the petition filed under this article.
A.R.S. § 42-3053 — Arizona Code / Title 42 / Chapter 3 / Article 2 / Section 3053
42-3053 Method of payment; receipts; electronic filings of returns, reports and other documents; license applications and requests for refund or rebate; definition
Status: in_force

42-3053. Method of payment; receipts; electronic filings of returns, reports and other documents; license applications and requests for refund or rebate; definition

A. All orders for the purchase or receipt of tax stamps required under this chapter must be submitted pursuant to an electronic filing program established by the department.  Except as provided in subsection B of this section, all remittances of taxes for the purchase of Arizona tax stamps imposed by this chapter shall be made by electronic funds transfer to the department in monies that are immediately available to this state on the date of transfer. A remittance other than cash does not constitute a final discharge of liability for the tax levied by this chapter until it has been paid in cash to the department.

B.  Any distributor remitting any taxes levied under section 42-3302 or under this chapter on any tobacco product other than cigarettes that is subject to tax under this chapter is required to pay the tax liability on or before the payment date in monies that are immediately available to this state on the date of transfer.  The payment in immediately available monies must be made by electronic funds transfer and with the state treasurer's approval. The distributor must furnish evidence as prescribed by the department that the payment was remitted on or before the payment due date.

C.  A person is required to electronically file any report, return or other document required under this chapter pursuant to an electronic filing program established by the department. The report, return or other document is deemed filed and received by the department on the date of the electronic postmark pursuant to section 42-1105.02.

D. An application for a license issued pursuant to section 42-3401 and any request for a refund or rebate of taxes paid on tobacco products made pursuant to section 42-3406 must be submitted pursuant to an electronic filing program established by the department.  The application or request is considered to be filed and received by the department on the date of the electronic postmark pursuant to section 42-1105.02. The department may not consider applications or requests that fail to comply with this subsection.  An applicant shall pay the application fee required under section 42-3401 to the department by electronic funds transfer.

E. A distributor who is required to make payment by electronic funds transfer under this chapter and who fails to do so is subject to the civil penalties prescribed by section 42-1125, subsection O. A distributor who fails to make a timely payment in immediately available monies as prescribed by this section is subject to civil penalties prescribed by section 42-1125, subsection D.  A person who is required to electronically file any report, return or document under this chapter but fails to do so is subject to the civil penalty prescribed by section 42-1125, subsection K.

F. For the purposes of this section, "electronic filing program" has the same meaning prescribed in section 42-1105.02.
A.R.S. § 42-18204 — Arizona Code / Title 42 / Chapter 18 / Article 5 / Section 18204
42-18204 Judgment foreclosing right to redeem; effect
Status: in_force

42-18204. Judgment foreclosing right to redeem; effect

A. In an action to foreclose the right to redeem:

1. If the court finds that the tax lien sale is valid, the tax lien has not been redeemed and the defendant's request for an excess proceeds sale is unreasonable or the defendant did not request an excess proceeds sale, the court shall enter judgment:

(a) Foreclosing the right of the defendant to redeem.

(b) Directing the county treasurer to expeditiously execute and deliver to the party in whose favor judgment is entered, including the state, a deed conveying the property described in the certificate of purchase.

2. If the court finds that the tax lien sale is valid, the tax lien has not been redeemed and the defendant's request for an excess proceeds sale is reasonable, the court shall enter judgment:

(a) Foreclosing the right of the defendant to redeem.

(b) Directing the sale of the property pursuant to article 6 of this chapter.

(c) Setting the opening bid for the property as the total of the amounts described in subsection B, paragraph 1, subdivisions (a), (b), (c) and (e) of this section and any other reasonable fees as determined by the court.

B. A property owner whose right to redeem is being foreclosed may request the court to determine if the sale of the property to recover excess proceeds is reasonable. The court shall determine that the sale of the property for excess proceeds is reasonable if the sale price of the property is likely to be more than $2,500 above the total of the amounts described in paragraph 1 of this subsection. If a request is made for an excess proceeds sale, the following information shall be provided to the court for the purposes of determining if an excess proceeds sale is reasonable:

1. The certificate of purchase holder shall provide all of the following:

(a) The costs related to filing the claim to foreclose the right to redeem, including estimated attorney fees and costs to be incurred through the date of the excess proceeds sale, if ordered.

(b) The amount for which the real property tax lien was sold, with interest at a rate of sixteen percent per annum from the date of the tax lien sale through the date of the excess proceeds sale, if ordered.

(c) The amount of any statutory fees the certificate of purchase holder paid in connection with the certificate of purchase, except the processing fee imposed by section 42-18116, subsection C, with interest at a rate of sixteen percent per annum from the date of the tax lien sale through the date of the excess proceeds sale, if ordered.

(d) The amount of all other recorded state liens or encumbrances on the state property as indicated on a title report provided by the certificate of purchase holder, including other years in which taxes are delinquent. For the purposes of this subdivision, the certificate of purchase holder does not have to determine the actual balance owed on any lien or encumbrance on the property, except for property taxes owed.

(e) The estimated cost of the sale of property pursuant to article 6 of this chapter.

(f) Any other evidence relating to the value of the property or objecting to the excess proceeds sale that the certificate of purchase holder deems necessary.

2. The property owner whose right to redeem is being foreclosed shall provide a reasonable estimate of the market value of the property.

C. After entering judgment the parties whose rights to redeem the tax lien are thereby foreclosed have no further legal or equitable right, title or interest in the property subject to the right of appeal and stay of execution as in other civil actions.

D. The foreclosure of the right to redeem does not extinguish any of the following:

1. An easement on or appurtenant to the property.

2. A lien for an assessment levied pursuant to title 48, chapter 4, 6, 14 or 18 or section 9-276. For the purposes of this paragraph, assessment does not include an abatement lien imposed under section 9-499.

3. If the court finds that the request for an excess proceeds sale is reasonable, the property owner's interest in the excess proceeds from the sale of the property pursuant to article 6 of this chapter.
A.R.S. § 42-14357 — Arizona Code / Title 42 / Chapter 14 / Article 8 / Section 14357
42-14357 Transmitting valuation to taxing jurisdictions; apportionment
Status: in_force

42-14357. Transmitting valuation to taxing jurisdictions; apportionment

A. On or before November 30 of each year the department shall transmit to the county assessors of each county through or into which a railroad runs a statement showing:

1. The valuation of the property for each taxing jurisdiction as determined by a pro rata distribution of the valuation of the whole property specified in this article.

2. A description of the whole of the assessed property in the county, city, town, school districts and special districts by metes and bounds or other description sufficient for identification.

B. The assessment and pro rata distribution shall be made with reference to the value of the property belonging to the company or corporation that owns the railroad located in each county, city, town, school district and special district through which the railroad extends.

C. If the railroad company lies in several counties:

1. Its rolling stock shall be apportioned among them so that a portion of the rolling stock may be assessed in each county.

2. Each county's portion shall bear to the whole rolling stock the same ratio that the number of miles in that county bears to the whole number of miles located in this state.
A.R.S. § 42-5065 — Arizona Code / Title 42 / Chapter 5 / Article 2 / Section 5065
42-5065 Publication classification; definition
Status: in_force

42-5065. Publication classification; definition

A. The publication classification is comprised of the business of publishing newspapers, magazines or other periodicals and publications if published in this state. The publication classification does not include:

1. Manufacturing or publishing books.

2. Sales of magazines or other periodicals or other publications by this state to encourage tourist travel.

B. The tax base for the publication classification is the gross proceeds of sales or gross income derived from the business, including the gross income derived from notices and subscription income, but the following shall be deducted from the tax base:

1. Gross income derived from advertising.

2. Gross proceeds of sales or gross income derived from sales of personal property to:

(a) Qualifying hospitals as defined in section 42-5001.

(b) A qualifying health care organization as defined in section 42-5001 if the tangible personal property is used by the organization solely to provide health and medical related educational and charitable services.

(c) A qualifying health sciences educational institution as defined in section 42-5001.

C. For purposes of this section "subscription income" includes all circulation revenue, except amounts actually retained by or credited to carriers and other vendors as compensation for sale or delivery of publications and revenue from publications sold, directly or through wholesalers or jobbers, to retailers for resale.
A.R.S. § 42-19157 — Arizona Code / Title 42 / Chapter 19 / Article 4 / Section 19157
42-19157 Collection of delinquent taxes
Status: in_force

42-19157. Collection of delinquent taxes

A. Except as otherwise prescribed by this article, if a person who is liable for paying tax under this article evades or is delinquent in paying the tax, the tax shall be collected in the manner and by the officers prescribed by this chapter for collecting delinquent taxes on personal property.

B. Notwithstanding any other law, for a mobile home for which an affidavit of affixture has not been recorded pursuant to section 42-15203, that is not placed on the real property roll and that is the owner's primary residence, the delinquent tax may be collected pursuant to subsection A of this section only after both of the following occur:

1. The tax has been delinquent for a period of one year.

2. The person liable for paying the tax has not redeemed the property within six months after the end of the one-year period prescribed in paragraph 1 of this subsection.

C. For delinquent tax report purposes, the county treasurer and the officers prescribed by this chapter shall use the method and procedures of identifying mobile homes as prescribed by the department of transportation.
A.R.S. § 42-6002 — Arizona Code / Title 42 / Chapter 6 / Article 1 / Section 6002
42-6002 Administration; procedures for levy, collection and enforcement applicable to cities and towns; definition
Status: in_force

42-6002. Administration; procedures for levy, collection and enforcement applicable to cities and towns; definition

A. Unless the context otherwise requires, chapter 1 and chapter 5, article 1 of this title govern the administration of the municipal privilege taxes levied by a city or town.

B. The procedures for levy, collection and enforcement of payment of transaction privilege and affiliated excise taxes, including use tax, severance tax, jet fuel excise and use tax, and rental occupancy tax, levied by a city or town shall be in the same manner as authorized by chapter 5 of this title.  Except for business activities classified under the retail classification pursuant to section 42-5061, this subsection does not preclude a city or town from levying a transaction privilege, sales, use or other similar tax as a result of a person's business activities as provided in this article and article 2 of this chapter.

C. An intergovernmental contract or agreement entered into pursuant to section 42-6001, subsection A shall include the following provisions:

1. All audits shall be conducted in accordance with standard audit procedures defined in the department of revenue audit manual.

2. All auditors shall be trained in accordance with the policies of the department.

3. An auditor that is trained and authorized to conduct an audit may not represent any taxpayer in any tax matter.

4. Except as provided in paragraph 5 of this subsection, the audit of a taxpayer that has locations in two or more cities or towns shall be conducted by the department.

5. All audits shall include all taxing jurisdictions in this state regardless of which jurisdiction conducts the audit. A city or town may conduct an audit of any taxpayer that is engaged in business in only one city or town and any other taxpayer authorized by the department.

6. The department shall issue all audit assessments on behalf of all taxing jurisdictions in a single notice to the taxpayer.

7. Appeals of audit assessments shall be directed to the department.

8. Appeals of audit assessments shall be administered pursuant to chapter 1, article 6 of this title.

9. The department shall notify all affected cities and towns before entering into any compromise, closing, settlement or other agreement with a person related to the tax levied and imposed by the cities and towns.

D. For the purposes of this section, "transaction privilege, sales, use or other similar tax" means any tax imposed under the model city tax code.
A.R.S. § 42-18236 — Arizona Code / Title 42 / Chapter 18 / Article 6 / Section 18236
42-18236 Disposition of proceeds of sale
Status: in_force

42-18236. Disposition of proceeds of sale

A. The qualified entity shall distribute the proceeds of the sale as follows:

1. To the qualified entity, an amount equal to the cost of facilitating the sale of the property, including the costs of providing the notice required by section 42-18232, subsection A.

2. To the certificate of purchase holder, an amount equal to the amounts provided in section 42-18204, subsection B, paragraph 1, subdivisions (a), (b) and (c).

3. To the county treasurer to redeem any other property tax liens on the parcel and pay current taxes due, then other state lien and encumbrance holders, an amount equal to their respective lien or encumbrance as indicated on a title report provided by the certificate of purchase holder and provided to the court pursuant to section 42-18204, subsection B, paragraph 1, subdivision (d), adjusted by any lien or encumbrance amount that has been paid or increased due to delinquencies since the title report was provided to the court.

4. To the property owner whose right to redeem was foreclosed, any remaining proceeds of the sale. The property owner is not required to be present at the excess proceeds sale in order to receive the property owner's distribution of proceeds from the sale under this subsection.

B. The qualified entity shall distribute the proceeds of the sale pursuant to subsection A of this section within ninety days after the sale of the property and notify the court that the distributions have been made. The qualified entity shall dispose of any monies unclaimed after ninety days pursuant to title 44, chapter 3. If the qualified entity fails to comply with this subsection, the qualified entity shall pay interest at the rate provided for judgments pursuant to section 44-1201 from the date of completion of the sale until the qualified entity complies with this subsection. Any party in the action to foreclose the right to redeem relating to the property may commence a civil action against the qualified entity for the qualified entity's failure to comply with this subsection. The court may award the prevailing party its reasonable attorney fees and costs incurred in that civil action.
A.R.S. § 42-13003 — Arizona Code / Title 42 / Chapter 13 / Article 1 / Section 13003
42-13003 Report on property that has not been appraised
Status: in_force

42-13003. Report on property that has not been appraised

A. On or before November 15 of each year each county assessor shall report to the department each parcel of property that has not been appraised during the preceding three years. The assessor shall include a statement of the reasons for the failure to appraise each such parcel.

B. The department may direct the assessor to adjust the valuation of any such parcel to reflect its full cash value.
A.R.S. § 42-14001 — Arizona Code / Title 42 / Chapter 14 / Article 1 / Section 14001
42-14001 Properties subject to valuation by the department; limitation on valuation increases
Status: in_force

42-14001. Properties subject to valuation by the department; limitation on valuation increases

A. The department shall determine the valuation of the properties described in this chapter.

B. The limitations on increases in valuation prescribed by article IX, section 18, Constitution of Arizona, and by chapter 13, article 7 of this title apply to valuations determined by the department under this chapter except as provided by section 42-13304.
A.R.S. § 42-16151 — Arizona Code / Title 42 / Chapter 16 / Article 4 / Section 16151
42-16151 Definition of state board
Status: in_force

42-16151. Definition of state board

In this article, unless the context otherwise requires, "state board" means the state board of equalization.
A.R.S. § 42-6015 — Arizona Code / Title 42 / Chapter 6 / Article 1 / Section 6015
42-6015 Municipal transaction privilege tax; food; exemption
Status: in_force

42-6015. Municipal transaction privilege tax; food; exemption

A. If a city, town or other taxing jurisdiction imposes a transaction privilege, sales, use, franchise or other similar tax or fee, however denominated, on:

1. The sale of food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106, subsection D for home consumption, the tax must be applied uniformly with respect to all food, and an additional tax or fee differential may not be assessed or applied with respect to any specific food item.

2. The sale of food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106, subsection D for consumption on the premises, the tax must be applied uniformly with respect to all food items, and an additional tax or fee differential may not be assessed or applied with respect to any specific food item.

B. A city, town or other taxing jurisdiction may not levy a transaction privilege, sales, use, franchise or other similar tax or fee, however denominated, with respect to:

1. The manufacture, wholesale or distribution to or among any wholesalers, distributors or retailers, of food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106, subsection D for home consumption or for consumption on the premises.

2. Any container or packaging used exclusively for transporting, protecting or consuming food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106, subsection D for home consumption or for consumption on the premises.

3. The sale of food or other items purchased with United States department of agriculture food stamp coupons issued under the food stamp act of 1977 (P.L. 95-113; 91 Stat. 958) or food instruments issued under section 17 of the child nutrition act (P.L. 95-627; 92 Stat. 3603; P.L. 99-661, section 4302; 42 United States Code section 1786) but may impose such a tax consistent with this section on other sales of food.

4. The sale of low or reduced-cost articles of food or drink to eligible elderly or homeless persons or persons with a disability by a business subject to tax under the restaurant classification pursuant to section 42-5074 that contracts with the department of economic security and that is approved by the food and nutrition service of the United States department of agriculture pursuant to the supplemental nutrition assistance program established by the food and nutrition act of 2008 (7 United States Code sections 2011 through 2036c), if the purchases are made with the benefits issued pursuant to the supplemental nutrition assistance program.
A.R.S. § 42-1151 — Arizona Code / Title 42 / Chapter 1 / Article 4 / Section 1151
42-1151 Lien
Status: in_force

42-1151. Lien

A. If any tax, interest, penalty or other amount owed by the taxpayer to the department that the department is required to collect is not paid by a taxpayer when due, such unpaid amounts constitute a lien upon all property and rights to property, whether real or personal, belonging to the taxpayer or acquired by the taxpayer from the date the amounts are assessed or the date the return prescribing the liability is filed until the liability for the assessed amounts is satisfied.

B. The lien prescribed in this section is not valid against the following until the notice of the lien is filed as prescribed in section 42-1152:

1. A mechanic's lienholder who holds a lien pursuant to title 33, chapter 7, article 6. The lien exists on the later of the date the lien becomes valid against subsequent purchasers without actual notice or the date the lienholder begins to furnish the services, labor or materials.

2. A purchaser who, for adequate and full consideration in money or money's worth, acquires an interest in property, other than a lien or security interest, which is valid against subsequent purchasers without actual notice. Any of the following which is not a lien or security interest is an interest in property:

(a) A lease of property.

(b) A written executory contract to purchase or lease property.

(c) An option to purchase or lease property or any interest in property.

(d) An option to review or extend a lease of property.

3. A holder of a security interest in property acquired by contract to secure payment or performance of an obligation or to indemnify against loss or liability. A security interest exists:

(a) If the property exists and the interest has become protected against a subsequent judgment lien arising out of an unsecured obligation.

(b) To the extent that the holder has parted with money or money's worth.

4. A judgment lien creditor.

C. Although a notice of lien has been filed as prescribed by section 42-1152, the lien is not valid against:

1. Personal property purchased in casual sale as provided in section 6323 of the internal revenue code.

2. Residential property subject to a mechanic's lien for certain repairs and improvements as provided in section 6323 of the internal revenue code.
A.R.S. § 42-16202 — Arizona Code / Title 42 / Chapter 16 / Article 5 / Section 16202
42-16202 Appeal from county board of equalization to court
Status: in_force

42-16202. Appeal from county board of equalization to court

A. A property owner who is dissatisfied with the valuation or classification of the property as determined by a county board of equalization or a petitioner whose petition is denied by the county board of equalization, in whole or in part, may appeal directly to court within sixty days after the date of mailing of the decision, or by December 15, whichever is later.

B. If the county board orders the valuation of any property to be reduced, the assessor or the department may appeal the decision to court in the same manner as provided by subsection A.
A.R.S. § 42-16253 — Arizona Code / Title 42 / Chapter 16 / Article 6 / Section 16253
42-16253 Reporting personal property tax error before notice of proposed correction is issued
Status: in_force

42-16253. Reporting personal property tax error before notice of proposed correction is issued

If a taxpayer whose personal property taxes have been assessed in error reports the error to the taxing authority before receiving a notice of proposed correction, no penalty may be applied and the tax roll shall be corrected to allow property taxes for the period affected by the error to be levied and collected.
A.R.S. § 42-19106 — Arizona Code / Title 42 / Chapter 19 / Article 3 / Section 19106
42-19106 Lien of taxes
Status: in_force

42-19106. Lien of taxes

A. The tax that is levied against personal property is a lien against the property and is prior and superior to any other liens of every kind and description regardless of when another lien attached.

B. The lien shall not be discharged until the taxes are paid or the title to the property vests in a purchaser of the property for taxes.
A.R.S. § 42-18206 — Arizona Code / Title 42 / Chapter 18 / Article 5 / Section 18206
42-18206 Redemption during pendency of action to foreclose
Status: in_force

42-18206. Redemption during pendency of action to foreclose

Any person who is entitled to redeem under article 4 of this chapter may redeem at any time before judgment is entered, notwithstanding that an action to foreclose has been commenced, but if the person redeems after a notice is recorded pursuant to section 12-1191, judgment shall be entered in favor of the plaintiff against the person for the costs incurred by the plaintiff, including all of the following:

1. The cost of a litigation guarantee or other insured title report.

2. The cost of identifying interests of record.

3. Reasonable attorney fees to be determined by the court.
A.R.S. § 42-3461 — Arizona Code / Title 42 / Chapter 3 / Article 11 / Section 3461
42-3461 Unlawful use of stamps; classification; definition
Status: in_force

42-3461. Unlawful use of stamps; classification; definition

A. A person may not affix a tax stamp to a package of cigarettes if the package:

1. Differs from the requirements of the federal cigarette labeling and advertising act (P.L. 89-92; 79 Stat. 282; 15 United States Code section 1331) relating to label warnings or other information on packages of cigarettes for sale in the United States.

2. Is labeled "for export only", "U.S. tax exempt", "for use outside U.S." or with similar words that indicate the manufacturer did not intend for the product to be sold in the United States.

3. Has been altered by adding or deleting the wording, labels or warnings described in paragraph 1 or 2 of this subsection.

4. Is placed in a carton, or any other package containing several individually stamped packages, that has been altered by adding or deleting the wording, labels or warnings described in paragraph 1 or 2 of this subsection.

5. Has been imported into the United States on or after January 1, 2000 in violation of 26 United States Code section 5754 or is the subject of a violation of 19 United States Code sections 1681 through 1681b or 15 United States Code section 1335a.

6. Violates federal trademark or copyright laws.

B. The director:

1. May revoke any license issued to a distributor who sells or offers for sale cigarette packages that are stamped in violation of subsection A of this section.

2. Shall seize and destroy packages of cigarettes that are stamped in violation of subsection A of this section.

C. A person who sells or offers for sale cigarette packages that are stamped in violation of subsection A of this section is guilty of a class 2 misdemeanor.

D. Any person who sells, distributes or manufactures cigarettes and sustains direct economic or commercial injury as a result of a violation of this section may bring an action in good faith for appropriate injunctive relief.

E. This section does not apply to cigarettes allowed to be imported or brought into the United States for personal use, or to cigarettes sold or intended to be sold as duty free merchandise by a duty free sales enterprise pursuant to 19 United States Code section 1555(b).  This subsection does not apply to cigarettes that are brought back into the customs territory for resale within the customs territory.

F. A violation of this section is also a violation of title 44, chapter 10, article 7.

G. For the purposes of this section, "package" means any kind of pack, carton or container in which cigarettes are sold, offered for sale or otherwise distributed or intended for distribution to consumers.
A.R.S. § 42-18127 — Arizona Code / Title 42 / Chapter 18 / Article 3 / Section 18127
42-18127 Expiration of lien and certificate; notice; applicability
Status: in_force

42-18127. Expiration of lien and certificate; notice; applicability

A. If the certificate of purchase is not redeemed and the purchaser or the purchaser's heirs or assigns fail to commence an action to foreclose the right of redemption as provided by this chapter within ten years after the last day of the month in which the original certificate of purchase, including any subsequent taxes paid, was acquired pursuant to section 42-18114, the certificate of purchase or registered certificate expires and the lien is void.

B. Within three hundred sixty-five days before the expiration date, the county treasurer shall notify the purchaser by certified mail of the pending expiration. Within thirty days after expiration, the treasurer shall notify the purchaser by mail or email, if practicable, that the lien and certificate of purchase or registered certificate have expired.

C. This section does not apply if, at the time of expiration:

1. The parcel for which the lien was purchased is subject to a judicial proceeding or a thirty-day notice pursuant to section 42-18202.

2. Other applicable law or a court order prohibits the commencement of an action to foreclose the right to redeem. The expiration date of the tax lien shall be extended to twelve months after the termination of such a prohibition.
A.R.S. § 42-5101 — Arizona Code / Title 42 / Chapter 5 / Article 3 / Section 5101
42-5101 Definitions
Status: in_force

42-5101. Definitions

In this article, unless the context otherwise requires:

1. "Eligible grocery business" means an establishment that is deemed eligible to participate in the supplemental nutrition assistance program established by the food and nutrition act of 2008 (P.L. 110-246; 122 Stat. 1651; 7 United States Code sections 2011 through 2036a) by the United States department of agriculture food and nutrition service or an establishment that proves to the satisfaction of the department of revenue that, based on the nature of the  establishment's food sales, could be eligible to participate in the supplemental nutrition assistance program established by the food and nutrition act of 2008.

2. "Facilities for the consumption of food" means tables, chairs, benches, booths, stools, counters and similar conveniences, trays, glasses, dishes or other tableware and parking areas for the convenience of in-car consumption of food in or on the premises on which the retailer conducts business.

3. "Food" means any food item intended for human consumption that is intended for home consumption as defined by rules adopted by the department pursuant to section 42-5106.

4. "Food for consumption on the premises" includes:

(a) Hot prepared food.

(b) Hot or cold sandwiches.

(c) Food served by an attendant to be eaten at tables, chairs, benches, booths, stools, counters and similar conveniences and within parking areas for the convenience of in-car consumption of food.

(d) Food served with trays, glasses, dishes or other tableware.

(e) Beverages sold in cups, glasses, or open containers.

(f) Food sold by caterers.

(g) Food sold within the premises of theaters, movies, operas, shows of any type or nature, exhibitions, concerts, carnivals, circuses, amusement parks, fairs, races, contests, games, athletic events, rodeos, billiard and pool parlors, bowling alleys, public dances, dance halls, boxing, wrestling and other matches and any business that charges admission, entrance or cover fees for exhibition, amusement or entertainment.

(h) Any items contained in subdivisions (a) through (g) of this paragraph even though they are sold on a take-out or to go basis, and whether or not the item is packaged, is wrapped or is actually taken from the premises.

5. "Hot prepared food" includes those products, items or ingredients of food that are prepared and intended for sale in a heated condition. Hot prepared food includes a combination of hot and cold food items or ingredients if a single price has been established.

6. "Premises" means the total space and facilities in or on which a retailer conducts business and that are owned or controlled, in whole or in part, by a retailer or are made available for the use of customers of the retailer or group of retailers, including any building or part of a building, parking lot or grounds.
A.R.S. § 42-5064 — Arizona Code / Title 42 / Chapter 5 / Article 2 / Section 5064
42-5064 Telecommunications classification; definitions
Status: in_force

42-5064. Telecommunications classification; definitions

A. The telecommunications classification is comprised of the business of providing intrastate telecommunications services. The telecommunications classification does not include:

1. Sales of intrastate telecommunications services by a cable operator or by a microwave television transmission system that transmits television programming to multiple subscribers and that is operated pursuant to 47 Code of Federal Regulations parts 21 and 74.

2. Sales of internet access or application services to the person's subscribers and customers.  For the purposes of this paragraph:

(a) "Application services" means software applications provided remotely using hypertext transfer protocol or another network protocol and purchased by or for any school district, charter school, community college or state university to assess or test student learning or to promote curriculum design or enhancement.

(b) "Curriculum design or enhancement" means planning, implementing or reporting on courses of study, lessons, assignments or other learning activities.

3. Leasing or renting space to make attachments to utility poles as follows:

(a) By a person that is engaged in business under this section.

(b) To a person that is engaged in business under section 42-5063 or this section or that is a cable operator.

4. Over-the-top services. For the purposes of this paragraph, "over-the-top services" means audio or video programming services that are received by the purchaser by means of an internet connection, regardless of the technology used, that include linear or live programming and that are generally considered comparable to programming provided by a radio or television broadcast station and includes related on-demand programming that is provided at no additional charge, regardless of whether the services are provided independently or packaged with other audio or video programming.

B. The tax base for the telecommunications classification is the gross proceeds of sales or gross income derived from the business, including the gross income derived from tolls, subscriptions and services on behalf of subscribers or from the publication of a directory of the names of subscribers. However, the gross proceeds of sales or gross income derived from the following shall be deducted from the tax base:

1. Sales of intrastate telecommunications services to:

(a) Other persons engaged in businesses classified under the telecommunications classification for use in such business.

(b) A direct broadcast satellite television or data transmission service that operates pursuant to 47 Code of Federal Regulations part 25 for use in its direct broadcast satellite television or data transmission operation by a facility described in section 42-5061, subsection B, paragraph 16, subdivision (b).

2. End user common line charges established by federal communications commission regulations (47 Code of Federal Regulations section 69.104(a)).

3. Carrier access charges established by federal communications commission regulations (47 Code of Federal Regulations sections 69.105(a) through 69.118).

4. Sales of direct broadcast satellite television services pursuant to 47 Code of Federal Regulations part 25 by a direct broadcast satellite television service that operates pursuant to 47 Code of Federal Regulations part 25.

5. Telecommunications services purchased with a prepaid calling card, or a prepaid authorization number for telecommunications services, that is taxable under section 42-5061.

C. A person that is engaged in a transient lodging business subject to taxation under section 42-5070 and that provides telephone, fax or internet access services to its customers at an additional charge, which is separately stated on the customer invoice, is considered to be engaged in business subject to taxation under this section for the purposes of taxing the gross proceeds of sales or gross income derived from providing those services.

D. The gross proceeds of sales or gross income derived from a bundled transaction of services that are taxable pursuant to section 42-5023 are subject to the following:

1. A telecommunications service provider who can reasonably identify the portion of the sales price of the bundled transaction derived from charges for nontaxable services is subject to tax only on the gross proceeds of sales or gross income derived from the taxable services.  For the purposes of this section, the telecommunications service provider may elect to reasonably identify the portion of the sales price of the bundled transaction derived from charges for nontaxable services by using allocation percentages derived from the telecommunications service provider's entire service area, including territories outside of this state. On request, the department may require the telecommunications service provider to provide this allocation information. The reasonableness of the allocation is subject to audit by the department.

2. Notwithstanding sections 42-1118, 42-1120 and 42-1121, the telecommunications service provider shall waive the right to file a claim for a refund of taxes paid on the bundled transaction if the taxes paid are based on the allocation percentage the telecommunications service provider had determined to be reasonable at the beginning of the tax period at issue.

3. The burden of proof is on the telecommunications service provider to establish that the gross proceeds of sales or gross income is derived from charges for nontaxable services.

E. For the purposes of this section:

1. "Bundled transaction" means a sale of multiple services in which both of the following apply:

(a) The sale consists of both taxable and nontaxable services.

(b) The telecommunications service provider charges a customer one sales price for all services that are sold instead of separately charging for each individual service.

2. "Cable operator" has the same meaning prescribed in section 9-505 and includes a video service provider.

3. "Internet" means the computer and telecommunications facilities that comprise the interconnected worldwide network of networks that employ the transmission control protocol or internet protocol, or any predecessor or successor protocol, to communicate information of all kinds by wire or radio.

4. "Internet access" means a service that enables users to access content, information, email or other services over the internet.  Internet access does not include telecommunications services provided by a common carrier.

5. "Intrastate telecommunications services" means transmitting signs, signals, writings, images, sounds, messages, data or other information of any nature by wire, radio waves, light waves or other electromagnetic means if the information transmitted originates and terminates in this state.

6. "Utility pole" means any wooden, metal or other pole used for utility purposes and the pole's appurtenances that are attached or authorized for attachment by the person controlling the pole.
A.R.S. § 42-18123 — Arizona Code / Title 42 / Chapter 18 / Article 3 / Section 18123
42-18123 Distribution of monies
Status: in_force

42-18123. Distribution of monies

The county treasurer shall:

1. Distribute all monies collected or received under this chapter as delinquent or back taxes in the same manner and proportions as required by law with respect to other taxes.

2. Credit to the county general fund interest, penalties, charges and fees collected under this chapter in the process of collecting taxes, except as provided in section 42-18116, subsection C.
A.R.S. § 42-15007 — Arizona Code / Title 42 / Chapter 15 / Article 1 / Section 15007
42-15007 Assessed valuation of class seven property
Status: in_force

42-15007. Assessed valuation of class seven property

The assessed valuation of class seven property described in section 42-12007 is the percentage of value prescribed for class one property by section 42-15001, except that modifications intended to restore and rehabilitate the historic property as approved by the state historic preservation officer under section 42-12103 shall be assessed at one per cent for up to ten years.
A.R.S. § 42-1001 — Arizona Code / Title 42 / Chapter 1 / Article 1 / Section 1001
42-1001 Definitions
Status: in_force

42-1001. Definitions

In this title, unless the context otherwise requires:

1. "Board" or "state board" means either the state board of tax appeals or the state board of equalization, as applicable.

2. "Court" means the tax court or superior court, whichever is applicable.

3. "Department" means the department of revenue.

4. "Director" means the director of the department.

5. "Electronically send" or "send electronically" means to send by either email or the use of an electronic portal.

6. "Electronic portal" means a secure location on a website established by the department that requires the receiver to enter a password to access.

7. "Email" means:

(a) An electronic transmission of a message to an email address.

(b) If the message contains confidential information, the electronic transmission of a message to an email address using encryption software that requires the receiver to enter a password before the message can be retrieved and viewed.

8. "Internal revenue code" means the United States internal revenue code of 1986, as amended and in effect as of January 1, 2025, including those provisions that became effective during 2024 with the specific adoption of their retroactive effective dates but excluding all changes to the code enacted after January 1, 2025.
A.R.S. § 42-18115 — Arizona Code / Title 42 / Chapter 18 / Article 3 / Section 18115
42-18115 Easements and liens not extinguished by sale
Status: in_force

42-18115. Easements and liens not extinguished by sale

A. The sale of a real property tax lien does not extinguish any easement on or appurtenant to the property.

B. The sale of a real property tax lien does not extinguish any lien for an assessment levied pursuant to title 48, chapter 4, 6 or 14, or section 9-276.
A.R.S. § 42-3101 — Arizona Code / Title 42 / Chapter 3 / Article 3 / Section 3101
42-3101 Deposit
Status: in_force

42-3101. Deposit

The department shall deposit, pursuant to sections 35-146, 35-147 and 42-1116, all monies received under this chapter accompanied by a monthly statement showing the amount received from each class of luxury prescribed by section 42-3052.
A.R.S. § 42-16204 — Arizona Code / Title 42 / Chapter 16 / Article 5 / Section 16204
42-16204 Appeal from department to court
Status: in_force

42-16204. Appeal from department to court

A property owner who is not satisfied with the valuation or legal classification of the property as determined by the department may appeal directly to superior court as provided by this article on or before December 15.
A.R.S. § 42-14254 — Arizona Code / Title 42 / Chapter 14 / Article 6 / Section 14254
42-14254 Determination of value
Status: in_force

42-14254. Determination of value

A. On or before August 31 the department shall determine the full cash value of all flight property that is operated in this state in air commerce by each airline company. The full cash value is the value determined as of January 1 of the valuation year.

B. The department shall:

1. Determine the valuation of flight property by fleet type.

2. Determine the valuation of each fleet type by the original cost less depreciation.

3. Compute depreciation using fifteen year straight line depreciation to salvage value. Salvage value is:

(a) Ten per cent of original cost of aircraft that are out of production.

(b) Twenty-five per cent of original cost of aircraft that are being manufactured as of January of the valuation year.

4. Allow additional obsolescence if supported by market evidence.

C. Small flight property that is operated in this state in air commerce shall be valued at thirty per cent of its original cost less depreciation and additional allowed obsolescence.

D. The department shall determine the valuation that is apportioned to this state of each fleet type as the proportion of the total valuation determined on the basis of the total of the following percentages:

1. Fifty per cent of the percentage that the total state ground time during the preceding calendar year is of the total system ground time during the preceding calendar year.

2. Fifty per cent of the percentage that the total mileage scheduled within this state of the fleet type on flights operated in this state during the preceding calendar year is of the total mileage scheduled within and without this state of the fleet type during the preceding calendar year.
A.R.S. § 42-3355 — Arizona Code / Title 42 / Chapter 3 / Article 8 / Section 3355
42-3355 Return and payment by farm wineries, manufacturers, direct shipment licensees, microbreweries and craft distillers
Status: in_force

42-3355. Return and payment by farm wineries, manufacturers, direct shipment licensees, microbreweries and craft distillers

A. A farm winery selling vinous liquor at retail or to a retail licensee pursuant to title 4, chapter 2 that is manufactured or produced on the premises, a producer of vinous liquor that sells at retail pursuant to section 4-243.02 or a direct shipment licensee that sells pursuant to section 4-203.04 shall pay the tax under this chapter on all such liquor sold at retail or to a retail licensee within this state and add the amount of the tax to the sales price.

B. A microbrewery selling malt liquor at retail or to a retail licensee pursuant to title 4, chapter 2 that is manufactured or produced on the premises or a manufacturer of beer that sells at retail pursuant to section 4-243.02 shall pay the tax under this chapter on all malt liquor sold at retail or to a retail licensee within this state and add the amount of the tax to the sales price.

C. A craft distiller selling spirituous liquor at retail or to a retail licensee pursuant to title 4, chapter 2 that is manufactured or produced on the premises or a distiller of spirituous liquor that sells at retail pursuant to section 4-243.02 shall pay the tax under this chapter on all spirituous liquor sold at retail or to a retail licensee within this state and add the amount of the tax to the sales price.

D. The farm winery, manufacturer, microbrewery, craft distiller or direct shipment licensee shall pay the tax to the department annually on or before the twentieth day of the first month of the year succeeding the year in which the tax accrues.

E. On or before that date, the farm winery, manufacturer, microbrewery, craft distiller or direct shipment licensee shall prepare a sworn return for the year in which the tax accrues in the form prescribed by the department, showing:

1. The amount of liquors or beer sold in this state during the year in which the tax accrues.

2. The amount of tax for the period covered by the return.

3. Any other information that the department deems necessary for the proper administration of this chapter.

F. The farm winery, manufacturer, microbrewery, craft distiller or direct shipment licensee shall deliver the return, together with a remittance of the amount of the tax due, to the department.

G. Any taxpayer that fails to pay the tax within ten days after the date on which the payment becomes due is subject to and shall pay a penalty determined under section 42-1125, plus interest at the rate determined pursuant to section 42-1123 from the time the tax was due and payable until paid.

H. For reporting periods beginning from and after December 31, 2019, or when the department has established an electronic filing program, whichever is later, each taxpayer shall file electronically any report or return required under this chapter.  The report or return is considered to be filed and received by the department on the date of the electronic postmark pursuant to section 42-1105.02.
A.R.S. § 42-11129 — Arizona Code / Title 42 / Chapter 11 / Article 3 / Section 11129
42-11129 Exemption for property of fraternal societies
Status: in_force

42-11129. Exemption for property of fraternal societies

Property that is owned by a fraternal society or organization that is recognized under section 501(c)(8) of the internal revenue code, if the net earnings of the fraternal society or organization are devoted exclusively to religious, charitable, scientific, literary, educational or fraternal purposes, or section 501(c)(10) of the internal revenue code is exempt from taxation if the property is used predominantly for educational, charitable or religious purposes and for the purposes authorized under section 501(c)(8) or 501(c)(10) of the internal revenue code and no portion of the property is used for the sale of food or beverage to the general public or the consumption of alcoholic beverages by nonmembers of the fraternal society or organization or is used or held for profit.
A.R.S. § 42-17313 — Arizona Code / Title 42 / Chapter 17 / Article 7 / Section 17313
42-17313 Report
Status: in_force

42-17313. Report

Not later than September 1 of each year, the state treasurer shall compile a report containing the following information:

1. The number of deferral claims received in each county that year.

2. The number of claims finally approved in each county for deferral that year.

3. The total assessed valuation of tax deferred residences in each county as of July 1 of the current year.

4. The amount of taxes that was deferred on the current tax roll in each county.
A.R.S. § 42-16257 — Arizona Code / Title 42 / Chapter 16 / Article 6 / Section 16257
42-16257 Valuation of property
Status: in_force

42-16257. Valuation of property

In valuing any property pursuant to this article, the tax officer shall use the valuation and legal classification criteria that were in effect on the valuation date for the tax year of the correction.
A.R.S. § 42-13255 — Arizona Code / Title 42 / Chapter 13 / Article 6 / Section 13255
42-13255 Appeal
Status: in_force

42-13255. Appeal

The county assessor who receives an equalization order may appeal the order to the state board of equalization pursuant to section 42-16159 on or before February 15 of the valuation year.
A.R.S. § 42-13051 — Arizona Code / Title 42 / Chapter 13 / Article 2 / Section 13051
42-13051 Duties of county assessor
Status: in_force

42-13051. Duties of county assessor

A. Not later than December 15 of each year the county assessor shall identify by diligent inquiry and examination all real property in the county that is subject to taxation and that is not otherwise valued by the department as provided by law.

B. The assessor shall:

1. Determine the names of all persons who own, claim, possess or control the property, including properties subject to the government property lease excise tax pursuant to chapter 6, article 5 of this title.

2. Determine the full cash value of all such property as of January 1 of the next year by using the manuals furnished and procedures prescribed by the department.

3. List the property with the determined valuation for use on the tax roll and report to the department of education the determined valuations of properties that are subject to the government property lease excise tax pursuant to chapter 6, article 5 of this title.

C. In identifying property pursuant to this section, the assessor shall use aerial photography, applicable department of revenue records, building permits and other documentary sources and technology.
A.R.S. § 42-15062 — Arizona Code / Title 42 / Chapter 15 / Article 2 / Section 15062
42-15062 Listing and valuing water ditches and toll roads
Status: in_force

42-15062. Listing and valuing water ditches and toll roads

A. Water ditches that are constructed for mining, manufacturing or irrigation purposes and toll roads shall be valued in the same manner as real property at a rate per mile for the portion that lies in each county.

B. Each county assessor shall list water ditches and toll roads as a whole without separating the land and franchise, improvements and property in either the description or the valuation.

C. The valuation of private irrigation ditches that are owned entirely by the persons who use all of the supplied water on their own lands shall be determined as a part of the land.
A.R.S. § 42-16102 — Arizona Code / Title 42 / Chapter 16 / Article 3 / Section 16102
42-16102 County board of equalization
Status: in_force

42-16102. County board of equalization

A. In each county with a population of less than five hundred thousand persons according to the most recent United States decennial census, the board of supervisors constitutes a county board of equalization.  The clerk of the board of supervisors shall serve as the clerk of the board of equalization.

B. A county board of equalization shall not be established in any county with a population of five hundred thousand persons or more.

C. The board of supervisors, by a majority vote, may contract with the state board of equalization to review and hold hearings and make decisions on petitions filed under section 42-16105.
A.R.S. § 42-11119 — Arizona Code / Title 42 / Chapter 11 / Article 3 / Section 11119
42-11119 Exemption for property of volunteer roadway cleanup and beautification organizations
Status: in_force

42-11119. Exemption for property of volunteer roadway cleanup and beautification organizations

Property that is owned by a volunteer nonprofit organization is exempt from taxation if it meets all of the following requirements:

1. The property is used exclusively for the purpose of performing roadway cleanup and beautification on a gratuitous basis.

2. The property is not used or held for profit.

3. The property is not used or occupied by or for the benefit of any person.
A.R.S. § 42-14404 — Arizona Code / Title 42 / Chapter 14 / Article 9 / Section 14404
42-14404 Apportionment of valuation
Status: in_force

42-14404. Apportionment of valuation

A. On or before November 30 of each year, the department shall:

1. Apportion the valuation among the several counties, cities, towns and special taxing districts through which the company's lines run.

2. Transmit a statement of the company's locations, descriptions and valuations to the respective county assessors.

B. The counties, municipalities and districts shall tax the company as railroad companies are taxed under article 8 of this chapter.
A.R.S. § 42-2151 — Arizona Code / Title 42 / Chapter 2 / Article 4 / Section 2151
42-2151 Providing business and employer identifiers, licenses, numbers and other forms
Status: in_force

42-2151. Providing business and employer identifiers, licenses, numbers and other forms

A. The department of revenue and the department of economic security shall cooperatively prepare and provide a single form by which any person desiring to engage in business may obtain:

1. Employer identification numbers for income tax withholding and unemployment insurance purposes.

2. Transaction privilege tax licenses.

3. Any other identification numbers and licenses deemed practical.

B. The department of revenue shall:

1. Make the form available at its office or by physical mail or e-mail.

2. Specify all fees necessary to obtain tax identification numbers and licenses.

3. Process all forms it receives by forwarding appropriate copies to the department of economic security.

4. Deposit, pursuant to sections 35-146 and 35-147, in the state general fund all monies it receives from the fees it obtains for tax identification numbers and licenses.
A.R.S. § 42-18118 — Arizona Code / Title 42 / Chapter 18 / Article 3 / Section 18118
42-18118 Certificate of purchase or registered certificate; form; assignment; fee
Status: in_force

42-18118. Certificate of purchase or registered certificate; form; assignment; fee

A. The county treasurer shall make, execute and deliver a certificate of purchase to each purchaser at the sale for delinquent taxes or to each assignee.  The treasurer may provide for a registered certificate in the treasurer's records in lieu of delivering a physical certificate.

B. The certificate of purchase or registered certificate shall:

1. Describe the real property on which a tax lien is sold as it is described in the record of tax lien sales.

2. Recite the date of the sale.

3. State the name of the purchaser.

4. Recite the tax year or years for which the tax lien was sold.

5. Recite the amount of all taxes, interest, penalties and charges for which the tax lien was sold and the rate of interest payable in order to redeem.

C. The certificate of purchase, whether registered or paper or whether issued to this state or to a person, is assignable by endorsement or as provided by section 42-18121.01. An assignment, when noted on the record of tax lien sales in the office of the county treasurer vests in the assignee all the right and title of the original purchaser.

D. The county treasurer shall collect from the purchaser or assignee a fee of ten dollars for each certificate.
A.R.S. § 42-14256 — Arizona Code / Title 42 / Chapter 14 / Article 6 / Section 14256
42-14256 Administrative review and appeal
Status: in_force

42-14256. Administrative review and appeal

An airline company may apply for administrative review and appeal of any determination under this article pursuant to article 1 of this chapter.
A.R.S. § 42-3456 — Arizona Code / Title 42 / Chapter 3 / Article 11 / Section 3456
42-3456 Tax stamps as indicia of taxes paid; exception; definitions
Status: in_force

42-3456. Tax stamps as indicia of taxes paid; exception; definitions

A. Except as otherwise provided in this chapter, all cigarettes on which a tax is imposed by this chapter shall be placed in packages or containers, and on each package or container shall be affixed an official stamp described in section 42-3455.  An affixed stamp shall be evidence that the taxes levied by sections 42-3052, 42-3251 and 42-3251.01 are paid.

B. Distributors are liable for affixing official stamps or otherwise applying tax indicia to cigarettes that are subject to a tax imposed by this chapter. A licensed distributor shall apply a stamp to each package of cigarettes that is sold or distributed in this state and that is subject to tax under this chapter, including cigarettes that are subject to tax under section 42-3302.  A licensed distributor shall apply a tax exempt stamp to cigarette packages that are not subject to tax under section 42-3304, subsection A, paragraph 2.

C. Cigarettes that are sold, distributed or transferred by a distributor licensed pursuant to section 42-3401 to sell cigarettes are required to have affixed the luxury stamps described in section 42-3455 at the time the cigarettes are sold, distributed or transferred to another licensed distributor.

D. Notwithstanding subsection C of this section, a licensed distributor can submit a written request in the form and manner prescribed by the department in rule or procedure to sell, distribute or transfer unstamped cigarettes to another licensed distributor.  Once an accurate and complete request is submitted to the department, the department will approve or deny the request as prescribed in rule or procedure within ten days of receipt of the request.

E. Cigarettes that are exempt from tax under 26 United States Code section 5704 and that are distributed according to federal regulations are not subject to tax and do not require a stamp under this chapter.

F. A retailer shall not offer for sale cigarettes in quantities that are not packaged as such for sale by the manufacturer.

G. Distributors may apply stamps only to cigarette packages that the distributors have directly received from a licensed distributor, manufacturer or importer.

H. For the purposes of this section:

1. "Importer" means a person who has received approval from the federal alcohol and tobacco tax and trade bureau to directly or indirectly import finished tobacco products into the United States for sale or distribution, pursuant to 26 United States Code section 5712 and 27 Code of Federal Regulations part 41.

2. "Manufacturer" means a person who has received approval from the federal alcohol and tobacco tax and trade bureau to manufacture, fabricate, assemble, process or label finished tobacco products, pursuant to 26 United States Code section 5712 and 27 Code of Federal Regulations part 40.
A.R.S. § 42-3251.02 — Arizona Code / Title 42 / Chapter 3 / Article 6 / Section 3251.02
42-3251.02 Levy and collection of tobacco tax for smoke-free Arizona fund
Status: in_force

42-3251.02. Levy and collection of tobacco tax for smoke-free Arizona fund

(Caution:  1998 Prop. 105 applies)

A. In addition to the taxes imposed by 42-3251(1), there is levied and shall be collected an additional tax of one tenth of one cent on each cigarette.

B. Monies collected pursuant to this section shall be deposited, pursuant to §§ 35-146 and 35-147, in the smoke-free Arizona fund established by §36-601.01.
A.R.S. § 42-14351 — Arizona Code / Title 42 / Chapter 14 / Article 8 / Section 14351
42-14351 Annual determination of valuation
Status: in_force

42-14351. Annual determination of valuation

The department shall annually determine the valuation, pursuant to this article, of all operating property of railroad companies in this state in the manner provided by this article.
A.R.S. § 42-19007 — Arizona Code / Title 42 / Chapter 19 / Article 1 / Section 19007
42-19007 Transmission of personal property valuation to county treasurer
Status: in_force

42-19007. Transmission of personal property valuation to county treasurer

A. On or before August 25 the assessor shall transmit the personal property valuations to the county treasurer.

B. The personal property tax roll shall contain all valuations of personal property made by the assessor since the last preceding personal property tax roll.
A.R.S. § 42-16208 — Arizona Code / Title 42 / Chapter 16 / Article 5 / Section 16208
42-16208 Parties to the appeal; right of intervention
Status: in_force

42-16208. Parties to the appeal; right of intervention

A. Except as provided in subsection B, the appellant shall name as defendants:

1. In an appeal by the taxpayer involving property that is valued by the department, both the department and either this state or the county in which the property is located, whichever collects the tax.

2. In an appeal by the taxpayer involving property that is valued and assessed by a county, the county. The county is responsible for defending all defendants named in the appeal unless, in the department's opinion, the appeal involves an issue of statewide importance, in which case the department and the attorney general's office are responsible for defending on the issue of statewide importance. The department may periodically advise the county of issues that the department considers to be of statewide importance. The county shall inform the department if any of these issues arise at any time during an appeal.

3. In an appeal by the department, the taxpayer.

4. In an appeal by a county or county assessor, the taxpayer. The department may periodically advise the county of issues that the department considers to be of statewide importance. The county shall inform the department if any of these issues arise at any time during an appeal.

B. In an appeal of a decision by the state board of equalization reviewing equalization orders, the appellant shall name as defendants:

1. In an appeal by a taxpayer, the department and the county in which the property is located.

2. In an appeal by the department, both the county in which the property is located and the taxpayer who appealed the equalization order to the board.

3. In an appeal by the county or county assessor, the taxpayer and the department.

C. The department or the county in which the property is located has the right to intervene in any appeal in which it is not named as a party pursuant to rule 24(a), Arizona rules of civil procedure.
A.R.S. § 42-18304 — Arizona Code / Title 42 / Chapter 18 / Article 7 / Section 18304
42-18304 Adverse occupation of land held by state under tax deed
Status: in_force

42-18304. Adverse occupation of land held by state under tax deed

A. If real property that is held by the state by tax deed is improved and occupied adversely to the title of the state, the board of supervisors may direct the county attorney to bring an action in the name of the state for possession of the property, and the county attorney shall commence and prosecute the action.

B. The costs incurred in the action are a charge against the county in which the property is located.
A.R.S. § 42-17302 — Arizona Code / Title 42 / Chapter 17 / Article 7 / Section 17302
42-17302 Election to defer residential property taxes; qualifications
Status: in_force

42-17302. Election to defer residential property taxes; qualifications

A. An individual who meets the qualifications prescribed by this section, or the individual's legal representative, may elect to defer property taxes on the individual's qualifying residence for a taxable year pursuant to this article.

B. To qualify for the deferral the individual shall meet all of the following requirements:

1. The individual shall be at least seventy years of age on the date the deferral claim form is filed.

2. The individual, either individually or with another individual who resides in the residence, shall own the residence or be purchasing the residence under a recorded instrument of sale or shall hold the property under the terms of a real estate trust.

3. The individual must either:

(a) Have lived in the current residence for at least six years immediately preceding the date the deferral claim form is filed.

(b) Have lived in this state for at least ten years immediately preceding the date the deferral claim form is filed.

4. The individual may not own or have any legal, equitable, beneficial or security interest in any other residence or other real property, wherever it may be located, except indirectly through an investment security, such as a mutual fund, that includes real property among its assets.

C. In the case of a married couple, both spouses shall:

1. Meet the requirements prescribed by subsection B.

2. Consent to the deferral of taxes, regardless of whether both spouses have an ownership interest in the residence.

D. In addition to the requirements prescribed by subsections B and C, the total taxable income of all persons residing in the residence for the taxable year immediately preceding the current year may not exceed ten thousand dollars.
A.R.S. § 42-2072 — Arizona Code / Title 42 / Chapter 2 / Article 2 / Section 2072
42-2072 Stay of enforcement actions pending offer in compromise
Status: in_force

42-2072. Stay of enforcement actions pending offer in compromise

A. A taxpayer who is unable to pay all of a liability may make an offer in compromise for abatement of part of the liability on the grounds that the remainder is uncollectible pursuant to section 42-1004, subsection B, paragraph 1.

B. While the offer is under consideration by the department and the attorney general, the department shall not levy on the taxpayer or any holder of the taxpayer's assets unless the department finds that collection otherwise possibly would be jeopardized by a delay. A taxpayer who is aggrieved by a decision to levy while an offer in compromise is pending may appeal that decision to the problem resolution officer, and the decision of the problem resolution officer is final as to both the department and the taxpayer.
A.R.S. § 42-5153 — Arizona Code / Title 42 / Chapter 5 / Article 4 / Section 5153
42-5153 Exclusions from sales price
Status: in_force

42-5153. Exclusions from sales price

For purposes of this article the total sales price for nuclear fuel purchased for storage, use or consumption in this state shall be deemed to be the value of the purchase price of uranium oxide used in producing the fuel. The tax imposed by this article will be imposed only once for any one quantity or batch of nuclear fuel regardless of the number of transactions or financing arrangements which may occur with respect to that nuclear fuel.
A.R.S. § 42-13404 — Arizona Code / Title 42 / Chapter 13 / Article 9 / Section 13404
42-13404 Deed restriction on common area use
Status: in_force

42-13404. Deed restriction on common area use

A. As a condition for valuation under this article, the subdivider of a residential subdivision, on approval of the subdivision by the state real estate department pursuant to title 32, chapter 20, article 4, or the community or homeowners' association that owns the common area shall record a deed restriction with the county recorder and file a copy of the restriction with the county assessor restricting the property to use as a common area.

B. If the property is converted to a different use in violation of the restrictions, the assessor shall change the classification and revalue the property according to standard appraisal methods and techniques.

C. The county assessor may consolidate parcel combinations within the same taxing district if requested by the community or homeowners' association. A community or homeowners' association may provide a one-time list of common area tracts by parcel number to the assessor, in a form prescribed by the department of revenue.

D. The county assessor shall automatically consolidate parcel combinations within the same taxing district.  If after further review by the assessor the parcel does not meet the requirements of a common area as described in section 42-13402, the assessor may revoke the statutory valuation made pursuant to section 42-13403 and shall value the parcel according to standard appraisal techniques.  The revocation does not waive a community or homeowners' association's right to request the common area valuation.
A.R.S. § 42-14106 — Arizona Code / Title 42 / Chapter 14 / Article 3 / Section 14106
42-14106 Separate listing, assessment and taxation
Status: in_force

42-14106. Separate listing, assessment and taxation

If producing oil, gas and geothermal resource interests are owned by a person other than the owner of the land, they shall be listed, the valuation shall be determined and the interests shall be taxed individually as separate parcels of real estate separate from the land.
A.R.S. § 42-18055 — Arizona Code / Title 42 / Chapter 18 / Article 2 / Section 18055
42-18055 Posting payments; receipts
Status: in_force

42-18055. Posting payments; receipts

A. When a tax is paid, the county treasurer shall record the date of payment and credit the payment to the person or property that is liable for the tax.

B. Except as provided in subsection C, the treasurer shall provide a receipt for the payment stating:

1. The total amount paid.

2. The date of payment.

3. The parcel identification number.

C. The treasurer shall establish procedures for issuance or nonissuance of receipts.
A.R.S. § 42-18109 — Arizona Code / Title 42 / Chapter 18 / Article 3 / Section 18109
42-18109 Publication and posting of list and notice
Status: in_force

42-18109. Publication and posting of list and notice

A. The county treasurer shall post a correct copy of the list and notice required under section 42-18106 near the outer door of the office of the county treasurer.  The list and notice shall remain posted for at least two weeks before the start date of the sale.

B. The county treasurer shall publish a correct copy of the list and notice required under section 42-18106 at least one time in a newspaper of general circulation in the county.  The publication shall be at least two weeks but not more than three weeks before the start date of sale stated in the notice.

C. The newspaper that prints the list and notice required under section 42-18106 shall also post the list and notice from the first publication date through March 1 of the current year on the internet on a website that posts the legal notices of ten or more Arizona newspapers.
A.R.S. § 42-13253 — Arizona Code / Title 42 / Chapter 13 / Article 6 / Section 13253
42-13253 Notice of equalization order
Status: in_force

42-13253. Notice of equalization order

On determining that an equalization order is necessary, the department shall:

1. Notify the assessor of any county that is affected by the order.

2. At the same time, notify by certified mail or by e-mail the governor, the president of the senate and the speaker of the house of representatives including the reasons that necessitated the order.
A.R.S. § 42-17309 — Arizona Code / Title 42 / Chapter 17 / Article 7 / Section 17309
42-17309 Sale of deferred tax liens to state; interest on lien
Status: in_force

42-17309. Sale of deferred tax liens to state; interest on lien

A. On or before January 15 of each year, the county treasurer shall sell to the state treasurer or to the county, or both, all certificates of deferred taxes issued in the county under this article during the previous tax year.

B. The amount of the sale shall include reimbursement for the county treasurer's cost of administering this article in an amount of ten dollars, which shall be deposited in the taxpayers' information fund established by section 11-495, plus the cost of recording the copy of the certificate of deferral.

C. A certificate that is sold under this section bears simple interest monthly, payable on redemption or payment of tax or on enforcement of the lien as provided by this article. On or before October 1 of each year, the state treasurer shall compute the rate of interest that applies to certificates that will be sold during the following tax year. The rate shall equal the average annual rate earned on the local government investment pool under section 35-316 plus two percentage points, rounded to the next higher full percentage.

D. Certificates of deferral are valid investments of state trust monies pursuant to section 35-313. The state treasurer shall keep a record of certificates of deferral that are sold to the state in the same manner as other investment securities.
A.R.S. § 42-12054 — Arizona Code / Title 42 / Chapter 12 / Article 2 / Section 12054
42-12054 Change in classification of owner-occupied residence
Status: in_force

42-12054. Change in classification of owner-occupied residence

A. If a person purchases or converts property that is listed as class one pursuant to section 42-12001, paragraph 12 or 13, class two or class four pursuant to article 1 of this chapter and occupies the property as the person's primary residence, the person may have the classification reviewed for change to class three from the date of conversion and occupancy as a primary residence and may appeal from the decision resulting from the review in the same manner as provided by law for review of a valuation for ad valorem property taxes and appeal from that review.

B. If a person purchases or converts property that is listed as class one pursuant to section 42-12001, paragraph 12 or 13, class two or class four pursuant to article 1 of this chapter and the property is occupied by a member of the owner's immediate family as described in section 42-12053, the person may have the classification reviewed for change to class three from the date of occupancy and may appeal the decision resulting from the review in the same manner as provided by law for review of a valuation for ad valorem property taxes and appeal from that review.

C. If a person makes such a conversion or occupancy or appeals the classification after the county assessor has closed the rolls, the person may petition the county board of supervisors to change the classification and reduce the assessed valuation from the date of conversion or occupancy.

D. The board of supervisors shall entertain the petition in the same manner as a board of equalization hears a request for reduction in valuation.

E. The petitioner may appeal the board of supervisors' decision in the same manner as provided in section 42-16111, except that the petitioner shall file the notice of appeal within fifteen days after the board's finding.

F. If the board of supervisors finds that the property is in fact the owner's primary residence and should be listed as class three property, the board shall change the classification on the roll and fix the assessed valuation from the date of occupancy. The amount of taxes that is assessed against the property shall be computed by applying the current tax rate to the original assessed valuation prorated for the portion of the tax year before the property was occupied plus the current tax rate applied to the reassessed value of the property prorated for the balance of the year.

G. The board of supervisors shall notify the department, assessor and county treasurer of the change in classification, the change in assessed valuation and the amount of tax assessed. The department and the assessor may appeal any such decision in the same manner as provided in section 42-16111. The assessor and treasurer shall note the change on their records, and the treasurer may issue a future tax credit, endorsed by the board, to the person whose property is liable for the tax. The tax credit shall be used on the next or several succeeding property tax assessments that the person may owe thereafter.
A.R.S. § 42-5162 — Arizona Code / Title 42 / Chapter 5 / Article 4 / Section 5162
42-5162 Monthly return; time for payment; extension of time; quarterly payment
Status: in_force

42-5162. Monthly return; time for payment; extension of time; quarterly payment

A. Every retailer engaged in the business of making sales of tangible personal property the use, storage or consumption of which is subject to the tax imposed by this article, and every person who purchases for use, storage or consumption any such property for which the tax is not paid to the retailer, shall file a return with the department on or before the twentieth day of the month next succeeding the month in which the tangible personal property is brought into this state for use, storage or consumption. The return shall be on a form prescribed by the department and shall show the tangible personal property sold for use, storage or consumption or purchased for use, storage or consumption within the state during the preceding calendar month. Such return shall be verified by oath or affirmation of the retailer or person making the report, or his agent, and shall be accompanied by payment of the tax shown to be due. The return and tax are delinquent if not received by the department on or before the business day preceding the last business day of the month when due.

B. Notwithstanding subsection A of this section, a person who is required to file a return under chapter 5, article 1 of this title may report and pay the tax liability under this article on the same return and filing basis as the taxes reported under chapter 5, article 1 of this title.

C. For good cause shown the department may extend the time for making a return and paying the tax, but the time for filing the return shall not be extended beyond the first day of the third month next succeeding the regular due date of the return.
A.R.S. § 42-13054 — Arizona Code / Title 42 / Chapter 13 / Article 2 / Section 13054
42-13054 Taxable value of personal property; depreciated values of personal property in class one, class two (P) and class six
Status: in_force

42-13054. Taxable value of personal property; depreciated values of personal property in class one, class two (P) and class six

A. The taxable value of personal property that is valued by the county assessor is the result of acquisition cost less any appropriate depreciation as prescribed by tables adopted by the department. The taxable value shall not exceed the market value.

B. Except as provided in subsection C of this section and notwithstanding any other statute, the assessor shall adjust the depreciation schedules prescribed by the department as follows to determine the valuation of personal property:

1. For personal property that is initially classified during tax year 1994 through tax year 2007 as class one, paragraph 8, 9, 10 or 13 pursuant to section 42-12001 and personal property that is initially classified during tax year 1995 through tax year 2007 as class two (P) pursuant to section 42-12002:

(a) For the first tax year of assessment, the assessor shall use thirty-five percent of the scheduled depreciated value.

(b) For the second tax year of assessment, the assessor shall use fifty-one percent of the scheduled depreciated value.

(c) For the third tax year of assessment, the assessor shall use sixty-seven percent of the scheduled depreciated value.

(d) For the fourth tax year of assessment, the assessor shall use eighty-three percent of the scheduled depreciated value.

(e) For the fifth and subsequent tax years of assessment, the assessor shall use the scheduled depreciated value as prescribed in the department's guidelines.

2. For personal property that is initially classified during tax year 2008 through tax year 2011 as class one, paragraph 8, 9, 10 or 13 pursuant to section 42-12001 and personal property that is initially classified during tax year 2008 through tax year 2011 as class two (P) pursuant to section 42-12002:

(a) For the first tax year of assessment, the assessor shall use thirty percent of the scheduled depreciated value.

(b) For the second tax year of assessment, the assessor shall use forty-six percent of the scheduled depreciated value.

(c) For the third tax year of assessment, the assessor shall use sixty-two percent of the scheduled depreciated value.

(d) For the fourth tax year of assessment, the assessor shall use seventy-eight percent of the scheduled depreciated value.

(e) For the fifth tax year of assessment, the assessor shall use ninety-four percent of the scheduled depreciated value.

(f) For the sixth and subsequent tax years of assessment, the assessor shall use the scheduled depreciated value as prescribed in the department's guidelines.

3. For personal property that is initially classified during tax year 2012 through tax year 2021 as class one, paragraph 8, 9, 10 or 13 pursuant to section 42-12001, personal property that is initially classified during tax year 2012 through tax year 2021 as class two (P) pursuant to section 42-12002 and personal property that is acquired during tax year 2017 through tax year 2021 and initially classified during tax year 2018 through tax year 2021 as class six pursuant to section 42-12006, paragraph 2 or 3:

(a) For the first tax year of assessment, the assessor shall use twenty-five percent of the scheduled depreciated value.

(b) For the second tax year of assessment, the assessor shall use forty-one percent of the scheduled depreciated value.

(c) For the third tax year of assessment, the assessor shall use fifty-seven percent of the scheduled depreciated value.

(d) For the fourth tax year of assessment, the assessor shall use seventy-three percent of the scheduled depreciated value.

(e) For the fifth tax year of assessment, the assessor shall use eighty-nine percent of the scheduled depreciated value.

(f) For the sixth and subsequent tax years of assessment, the assessor shall use the scheduled depreciated value as prescribed in the department's guidelines.

4. For personal property that is initially classified during or after tax year 2022 as class one, paragraph 8, 9, 10 or 13 pursuant to section 42-12001 personal property that is initially classified during or after tax year 2022 as class two (P) pursuant to section 42-12002 and personal property that is acquired during or after tax year 2022 and initially classified during or after tax year 2022 as class six pursuant to section 42-12006, paragraph 2 or 3, the assessor shall use a valuation factor of two and one-half percent.

C. The additional depreciation prescribed in subsection B of this section:

1. Does not apply to any property valued by the department.

2. Shall not reduce the valuation below the minimum value prescribed by the department for property in use.
A.R.S. § 42-13401 — Arizona Code / Title 42 / Chapter 13 / Article 9 / Section 13401
42-13401 Exclusive method of identifying and valuing common areas
Status: in_force

42-13401. Exclusive method of identifying and valuing common areas

This article establishes the exclusive method for identifying and valuing common areas.
A.R.S. § 42-12157 — Arizona Code / Title 42 / Chapter 12 / Article 4 / Section 12157
42-12157 Recapture and penalty for false information or failure to notify of change in use
Status: in_force

42-12157. Recapture and penalty for false information or failure to notify of change in use

If an owner of property or the owner's agent intentionally provides false information on an application form, or fails to provide the notice required under section 42-12156:

1. The property shall be reclassified immediately as being used for a nonagricultural use and shall be valued at its nonagricultural full cash value.

2. The owner is liable for the additional taxes on the difference between the nonagricultural full cash value and the full cash value of the property for all of the tax years in which the property was classified based on the false information.

3. The owner shall also pay a penalty equal to twenty-five per cent of the additional taxes computed under paragraph 2 of this section. The assessor may abate this penalty for good cause. Twenty per cent of the penalty shall be deposited in the state general fund, and eighty per cent of the penalty shall be deposited with the county treasurer to be used by the county assessor's office.
A.R.S. § 42-18154 — Arizona Code / Title 42 / Chapter 18 / Article 4 / Section 18154
42-18154 Certificate of redemption; statement of partial payment; issuance; contents; fee
Status: in_force

42-18154. Certificate of redemption; statement of partial payment; issuance; contents; fee

A. If a person requests to redeem a real property tax lien that was sold under article 3 of this chapter, and if the county treasurer is satisfied that the person has the right to redeem the tax lien, and if the person pays the amount due, the county treasurer shall issue to the person a certificate of redemption.

B. The certificate shall:

1. Describe the parcels on which the tax lien is redeemed.

2. State:

(a) The date of redemption.

(b) The amount paid.

(c) By whom redeemed.

C. If a person requests to make a partial payment on a certificate of purchase in a county with a population of more than three million persons and if the county treasurer is satisfied that the person has the right to make a partial payment and if the person pays the amount due pursuant to section 42-18056, subsection C, the treasurer shall issue to the person a statement of partial payment.  The partial payment statement shall:

1. Identify the person or entity making the partial payment.

2. Describe the parcels on which the partial payment is made.

3. State:

(a) The date of the partial payment.

(b) The amount paid.

(c) The amount remaining due to fully redeem the lien on the date of the partial payment.

D. For each certificate of redemption and statement of partial payment, the county treasurer shall:

1. Make the proper entries in the treasurer's record of tax lien sales.

2. Collect a fee of five dollars for the first and last partial payment and ten dollars for a full redemption if no partial payments were made.

E. A holder of a certificate of redemption may record the certificate in the office of the county recorder.
A.R.S. § 42-6110 — Arizona Code / Title 42 / Chapter 6 / Article 3 / Section 6110
42-6110 County use tax on electricity
Status: in_force

42-6110. County use tax on electricity

A. A county with a population of less than one million five hundred thousand persons according to the most recent United States decennial census, on a unanimous vote of the board of supervisors, may levy, and if levied, the department shall collect, a county use tax on electricity purchased by an electricity customer from an electricity supplier, as defined in section 42-5151, and used or consumed in the county.

B. The use tax levied pursuant to this section shall be at a rate applied as a percentage of the use tax rate imposed by chapter 5, article 4 of this title, not to exceed ten per cent.

C. Notwithstanding section 42-6102, the use tax levied pursuant to this section shall be administered subject to chapter 5, article 4 of this title.

D. At the end of each month the state treasurer shall transmit the net revenues collected pursuant to this section to the treasurer of the county levying the tax. The county shall use these revenues to support and enhance countywide services.
A.R.S. § 42-17307 — Arizona Code / Title 42 / Chapter 17 / Article 7 / Section 17307
42-17307 Refund of deferred taxes deposited in escrow
Status: in_force

42-17307. Refund of deferred taxes deposited in escrow

If a tax deferred residence is subject to any mortgage, deed of trust or other real property security interest and the secured party maintains an escrow account into which payments are deposited for the payment of property taxes, the taxpayer may submit a copy of the certificate of deferral to the secured party. Within thirty days after receiving the certificate the secured party shall refund to the taxpayer all monies held in the escrow account to pay property taxes on the tax deferred residence.