A.R.S. § 42-17103 — Arizona Code / Title 42 / Chapter 17 / Article 3 / Section 17103
42-17103 Public access to estimates of revenues and expenses; notice of public hearing; access to adopted budget
Status: in_force

42-17103. Public access to estimates of revenues and expenses; notice of public hearing; access to adopted budget

A. The governing body of each county, city or town shall publish the estimates of revenues and expenses, or a summary of the estimates of revenues and expenses, and a notice of a public hearing of the governing body to hear taxpayers and make tax levies at designated times and places.  The summary shall set forth the total estimated revenues and expenditures by fund type, truth in taxation calculations and primary and secondary property tax levies for all districts.  A complete copy of the estimates of revenues and expenses shall be made available at the city, town or county libraries and city, town or county administrative offices and shall be posted in a prominent location on the official website of the city, town or county no later than seven business days after the estimates of revenues and expenses are initially presented before the governing body.  A complete copy of the budget finally adopted under section 42-17105 shall be posted in a prominent location on the official websites no later than seven business days after final adoption.

B. Beginning with fiscal year 2011-2012, both the estimates of revenues and expenses initially presented before the governing body and the budget finally adopted under section 42-17105 shall be retained and accessible in a prominent location on the official website of the city, town or county for at least sixty months.

C. The summary of estimates and notice, together with the library addresses and websites where the complete copy of estimates may be found, shall be published once a week for at least two consecutive weeks after the estimates are tentatively adopted in the official newspaper of the county, city or town, if there is one, and, if not, in a newspaper of general circulation in the county, city or town.

D. If a truth in taxation notice and hearing is required under section 42-17107, the governing body may combine the notice under this section with the truth in taxation notice.
A.R.S. § 42-13151 — Arizona Code / Title 42 / Chapter 13 / Article 4 / Section 13151
42-13151 Definition of golf course
Status: in_force

42-13151. Definition of golf course

In this article, unless the context otherwise requires, "golf course" means substantially undeveloped land, including amenities such as landscaping, irrigation systems, paths and golf greens and tees, that may be used for golfing or golfing practice by the public or by members and guests of a private club. Golf course does not include:

1. Commercial golf practice ranges that are operated exclusive of golf courses that are valued under this article.

2. Clubhouses, pro shops, restaurants and similar buildings that are associated with the golf course, which are generally used by the public or by members and guests who are entitled to use the golf course.
A.R.S. § 42-5011 — Arizona Code / Title 42 / Chapter 5 / Article 1 / Section 5011
42-5011 Conditional sales
Status: in_force

42-5011. Conditional sales

For the purpose of computing the tax levied by this article, conditional sales shall be treated as credit sales and the tax shall be paid only upon the amounts received under such conditional sales contracts, but if the seller transfers his interest in such contract to a third person, he shall pay upon the full sale price of the commodity unless a record is kept of payments thereafter made on the contract in such manner that the department may at all times ascertain from the records of the seller the amount paid thereon by the purchaser. If at any time the department cannot so ascertain the amount paid thereon, the tax shall become due and payable as to any amounts not shown to be paid by the records of the seller or to the satisfaction of the department.
A.R.S. § 42-5040 — Arizona Code / Title 42 / Chapter 5 / Article 1 / Section 5040
42-5040 Sourcing of certain transactions involving tangible personal property; definitions
Status: in_force

42-5040. Sourcing of certain transactions involving tangible personal property; definitions

A. Except as provided in section 42-5075, retail sales of tangible personal property shall be sourced as follows:

1. To the seller's business location if the seller receives the order at a business location in this state.

2. Except as provided in section 42-5008.01, to the purchaser's location in this state if the seller receives the order at a business location outside this state or, if there is no delivery address, to the purchaser's billing address.

B. A shared vehicle transaction shall be sourced as follows:

1. To the permanent street address of the registered shared vehicle owner if the shared vehicle is registered in this state.

2. To the street address in this state where the shared vehicle owner resides while in this state if the shared vehicle is registered in another state or country.

3. To the location of the shared vehicle at the car sharing start time if the shared vehicle owner does not reside in this state and the shared vehicle is registered in another state or country.

C. For the purposes of subsection A of this section, an order is received when all of the information necessary to accept the order has been received by or on behalf of the seller, regardless of where the order is accepted or approved. The place of business or residence of the purchaser does not determine where the order is received.

D. The gross receipts from leasing or renting tangible personal property shall be sourced as follows:

1. To the lessor's business location if the lessor has a business location in this state.

2. To the lessee's address if the lessor does not have a business location in this state or, if there is no lessee's address, to the lessee's billing address. The gross receipts are taxable when the property is shipped, delivered or otherwise brought into this state for use in this state.

E. For the purposes of this section:

1. "Car sharing start time" has the same meaning prescribed in section 28-9601.

2. "Lessee's address" means the residential address of an individual lessee and the primary business address of any other lessee.

3. "Lessor's business location" means the business address that appears on the lessor's transaction privilege tax license.

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

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

6. "Shared vehicle transaction" has the same meaning prescribed in section 28-9601.
A.R.S. § 42-13551 — Arizona Code / Title 42 / Chapter 13 / Article 12 / Section 13551
42-13551 Definition of guest ranch
Status: in_force

42-13551. Definition of guest ranch

For the purposes of this article, "guest ranch" means real property and improvements to property being used as a guest ranch that meets all of the following:

1. Consists of at least one thousand contiguous acres that are any of the following:

(a) Private property adjacent to the headquarters.

(b) Leased property adjacent to the headquarters.  For the purposes of this subdivision, the lease agreement may be for private or public real property and must be in writing and include riding rights.

(c) Public land that is subject to a riding permit.

2. Provides recreational activities that include horseback riding, hiking, biking or a working cattle ranch experience for guests.

3. Has an organized and supervised horse program on the property with a horse herd that consists of a number of horses that is equal to or greater than the total number of guest accommodations during the operating season in which guests are present.

4. Uses at least one permanent structure that has running water, sewage disposal and a kitchen.

5. Provides guests with three meals each day as part of the guest ranch's primary package, commonly referred to as the "American plan".

6. Includes the word "ranch" or "rancho" in the guest ranch's name.
A.R.S. § 42-16167 — Arizona Code / Title 42 / Chapter 16 / Article 4 / Section 16167
42-16167 Entry of changes and completion of roll
Status: in_force

42-16167. Entry of changes and completion of roll

If the board of supervisors makes any changes to valuations ordered by the state board of equalization it shall:

1. Add up on the roll the entries of:

(a) Valuation of each description of property.

(b) Valuation of each class of property, as valued.

(c) Total valuations.

2. Enter all totals on the roll.
A.R.S. § 42-14358 — Arizona Code / Title 42 / Chapter 14 / Article 8 / Section 14358
42-14358 Entering statement on assessment roll
Status: in_force

42-14358. Entering statement on assessment roll

A. The board of supervisors of each county shall enter the statement and description provided by the department on the county assessment roll under appropriate columns with the total value of the assessed property carried out.

B. The property of railroad companies is taxable on the assessments by the same officers and for the same purposes as property of individuals in the county.
A.R.S. § 42-18116 — Arizona Code / Title 42 / Chapter 18 / Article 3 / Section 18116
42-18116 Payment; resale or recovery on reneged bid; processing fee
Status: in_force

42-18116. Payment; resale or recovery on reneged bid; processing fee

A. The purchaser of a tax lien shall pay the purchase price in cash at a time the county treasurer determines but within fifteen days after the close of the sale.

B. If the purchaser fails to pay the amount due:

1. The county treasurer shall resell the tax lien if the sale has not been closed.

2. If the sale has been closed, the treasurer may either:

(a) Recover the amount bid by civil action in a court of competent jurisdiction.

(b) Prohibit the purchaser who failed to pay the amount due from purchasing tax liens from any county in this state for a period of not more than one year.

C. The purchaser shall pay a processing fee of not more than $10 per tax lien. The treasurer shall deposit monies collected pursuant to this subsection in the taxpayers' information fund established by section 11-495.
A.R.S. § 42-18051 — Arizona Code / Title 42 / Chapter 18 / Article 2 / Section 18051
42-18051 Notice of tax; payment by electronic funds transfer
Status: in_force

42-18051. Notice of tax; payment by electronic funds transfer

A. Immediately on receiving the tax roll from the county board of supervisors, the county treasurer shall publish an official notice stating:

1. That the assessment and tax roll is now in the treasurer's possession for collecting the taxes levied.

2. That the taxes on real property and personal property are due and payable and become delinquent at the dates and times prescribed by section 42-18052, and interest will be added to the tax from the time of the delinquency as prescribed by section 42-18053, unless either:

(a) The first half of the taxes are paid before they are delinquent.

(b) The full year tax is paid on or before December 31, as provided by section 42-18053.

3. That all taxes may be paid at the time the first installment is due and payable.

4. When and where tax payments may be made.

B. The county treasurer shall publish the notice once a week for four consecutive weeks in a newspaper of general circulation in the county.

C. No other demand for taxes is necessary.

D. Each person who is subject to taxation shall pay the taxes at the county treasurer's office, or at any other location designated by the treasurer, before they become delinquent.

E. The county treasurer may require electronic transmission of supporting documentation and payment that includes the name of the taxpayer, tax parcel number and amount of tax, on or before the dates prescribed by section 42-18052, by any person or entity, acting on behalf of multiple owners of property who submit tax payments to the county treasurer in a lump sum exceeding fifty thousand dollars or owners who submit fifty or more tax payments.  If the sum of funds submitted fails to balance with the tax parcel information and supporting documentation submitted electronically, and there have been no changes to the tax bills as a result of assessor resolutions or tax court judgments, the funds shall not be accepted and the treasurer shall return the funds and request that the correct amount be submitted. If any payment is received after a delinquent date as prescribed in section 42-18052, interest accrues as prescribed by section 42-18053.
A.R.S. § 42-1119 — Arizona Code / Title 42 / Chapter 1 / Article 3 / Section 1119
42-1119 Denial of refund
Status: in_force

42-1119. Denial of refund

A. If the department disallows any claim for refund, it shall notify the taxpayer accordingly. The department's action on the claim is final unless the taxpayer appeals to the department in writing within the time and in the manner prescribed by section 42-1251. If the department disallows interest on any claim for refund, it shall notify the taxpayer accordingly and thereafter the claim shall be treated as a claim for refund.

B. If the department fails to mail or electronically send notice of action on any claim for refund of tax or interest within six months after the claim is filed, the taxpayer, before the department's mailing or electronic notice of action on the refund claim, may consider the claim disallowed. The taxpayer may appeal to the department for a hearing pursuant to section 42-1251.
A.R.S. § 42-5154 — Arizona Code / Title 42 / Chapter 5 / Article 4 / Section 5154
42-5154 Registration of retailers
Status: in_force

42-5154. Registration of retailers

Every retailer shall, before selling any tangible personal property for storage, use or consumption within this state, register with the department upon forms prescribed by the department.
A.R.S. § 42-15009 — Arizona Code / Title 42 / Chapter 15 / Article 1 / Section 15009
42-15009 Assessed valuation of class nine property
Status: in_force

42-15009. Assessed valuation of class nine property

The assessed valuation of class nine property described in section 42-12009 is one per cent of its full cash value or limited valuation, as applicable.
A.R.S. § 42-6052 — Arizona Code / Title 42 / Chapter 6 / Article 2 / Section 6052
42-6052 Municipal tax code commission; members; meetings; model city tax code; official copy; review and comment on proposed amendments; annual report
Status: in_force

42-6052. Municipal tax code commission; members; meetings; model city tax code; official copy; review and comment on proposed amendments; annual report

A. The municipal tax code commission is established consisting of the director, or the director's representative, as an ex officio member without the power to vote and nine members who are mayors or members of the governing bodies of cities or towns that have adopted the model city tax code and who are appointed as follows:

1. Five members appointed by the governor.

2. Two members appointed by the president of the senate.

3. Two members appointed by the speaker of the house of representatives.

B. Not more than two members of the commission may be from the same city or town. The commission shall annually elect a chairperson from among its members. Appointive members shall serve terms of three years.  Members of the commission are not eligible for compensation for their services.

C. The commission shall meet on the call of the chairperson, in response to any proposed amendment pursuant to subsection E of this section or at the request of four or more of its members.

D. The department shall:

1. Maintain the official copy of the model city tax code.

2. Incorporate changes to the model city tax code that are required to conform the model city tax code with a statutory change within thirty days of the effective date of the statutory change.

3. Post the official copy on the department's official website.

4. Maintain a mailing list for meeting notices, send required notices and provide staff support and meeting accommodations for the commission.  All notices under this paragraph may be delivered by either physical mail or email and shall be delivered within the time frames prescribed in this section.

E. At least sixty days before the commission adopts any amendment to the model city tax code, a city or town, a taxpayer or the department shall submit the proposed amendment to the commission to review and consider for adoption.  The department shall post the proposed amendment, meeting notice and meeting agenda on the department's official website at least thirty days before the informational public hearing required under subsection F of this section and at least sixty days before the public hearing for consideration to adopt the proposed amendment required under subsection G of this section.

F. At least thirty days after receiving a proposed amendment, and at the request of a city or town, a taxpayer or the department, the commission shall hold an informational public hearing to review and receive comments on the proposed amendment.  The department shall provide a legal analysis of the proposed amendment to the commission at the hearing. The commission shall consider any information and testimony presented at the hearing, may require changes to the language presented at the hearing and may require changes to the language presented by the city or town, taxpayer or department. The department shall post the proposed amendment with any required changes on the department's official website not later than five days after the date of the informational public hearing.

G. At least sixty days after the commission receives a proposed amendment pursuant to subsection E of this section, the commission shall hold a public hearing to consider any information and testimony presented at the informational public hearing, if one was requested under subsection F of this section, and to consider adopting the proposed amendment. Beginning from and after October 30, 2023, a two-thirds vote of the commission is required to adopt a proposed amendment to the model city tax code that either repeals a model or local option that provides an exemption from taxation or which expands the types of business activities that are considered taxable. If the commission adopts the proposed amendment, the department shall update the official copy of the model city tax code to reflect the amendment adopted by the commission not later than ten days after the commission adopts the amendment. Any changes that are not reflected in the official copy posted on the department's official website are void and have no effect.

H. All cities and towns shall adopt the changes to the model city tax code adopted by the commission.  This requirement does not prohibit the commission from recommending a model or local option or changes to a model or local option contained in the model city tax code to be adopted only by those cities and towns that choose the option or from approving a change submitted by a city or town that does not apply to any other city or town. The city or town may not adopt an amendment to any provision of the model city tax code unless the commission has adopted the amendment or the amendment is a result of a statutory change incorporated pursuant to subsection D, paragraph 2 of this section.

I. Changes in rates of tax are not subject to review or approval by the commission, but within ten days after passage of an ordinance imposing a rate change:

1. The city or town imposing a new or different tax rate shall notify the commission and the department.  Failure of a city or town to notify the commission and the department renders the new or different tax rate void and has no effect. For the purposes of this paragraph, "new or different tax rate" means the adoption or repeal of a model or local option or any change that increases the amount of tax a taxpayer must pay to a city or town.

2. The official copy of the model city tax code must reflect the change.  Any change not reflected in the official copy of the model city tax code is void and has no effect.

J. The commission shall prepare a report and deliver the report to the governor, the president of the senate and the speaker of the house of representatives before January 1 each year.
A.R.S. § 42-11004 — Arizona Code / Title 42 / Chapter 11 / Article 1 / Section 11004
42-11004 Payment of tax as prerequisite to testing validity
Status: in_force

42-11004. Payment of tax as prerequisite to testing validity

A person on whom a tax has been imposed or levied under any law relating to taxation may not test the validity or amount of tax, either as plaintiff or defendant, if any of the taxes:

1. Levied and assessed in previous years against the person's property have not been paid.

2. That are the subject of the action are not paid before becoming delinquent.

3. Coming due on the property during the pendency of the action are not paid before becoming delinquent.
A.R.S. § 42-3302 — Arizona Code / Title 42 / Chapter 3 / Article 7 / Section 3302
42-3302 Levy; rates; disposition of revenues
Status: in_force

42-3302. Levy; rates; disposition of revenues

(Caution:  1998 Prop. 105 applies)

A. In addition to all other taxes, there is levied and shall be collected by the department a tax on the purchase on an Indian reservation of cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco at the rates prescribed by sections 42-3251 and 42-3251.01.

B. The department shall deposit, pursuant to sections 35-146 and 35-147, monies levied and collected pursuant to subsection A of this section in the tobacco tax and health care fund established by section 36-771 and the tobacco products tax fund established by section 36-770 for use as prescribed by title 36, chapter 6, article 8.

C. If an Indian tribe imposes a luxury, sales, transaction privilege or similar tax on cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco but at a rate that is:

1. Less than that prescribed by subsection A of this section, the tax imposed by this article shall be levied at a rate equal to the difference between the rate prescribed by subsection A of this section and the tax imposed by the Indian tribe.

2. Equal to or greater than the tax prescribed by subsection A of this section, then the rate of tax under this article is zero.
A.R.S. § 42-1053 — Arizona Code / Title 42 / Chapter 1 / Article 2 / Section 1053
42-1053 Recognition and enforcement of other states' taxes
Status: in_force

42-1053. Recognition and enforcement of other states' taxes

A. The officials of states which extend a comity to this state in authorizing suits as provided for in section 42-1052 may sue for the collection of such taxes in the courts of this state. A certificate issued by the secretary of state under the great seal of the state that such officers have authority to collect the tax is conclusive evidence of such authority.

B. The courts of this state shall recognize and enforce liabilities for taxes lawfully imposed by any other state, or the political subdivision thereof, which extends such comity to this state.
A.R.S. § 42-6106 — Arizona Code / Title 42 / Chapter 6 / Article 3 / Section 6106
42-6106 County transportation excise tax
Status: in_force

42-6106. County transportation excise tax

A. If approved by the qualified electors voting at a countywide election, the regional transportation authority in any county shall levy and the department shall collect a transportation excise tax up to the rate authorized by this section in addition to all other taxes.

B. The tax shall be levied and collected:

1. At a rate that, by itself or together with any tax imposed pursuant to section 42-6107, is not more than twenty percent of the transaction privilege tax rate prescribed by section 42-5010, subsection A in effect on January 1, 1990 to each person engaging or continuing in the county in a business taxed under chapter 5, article 1 of this title.

2. At a rate that, by itself or together with any tax imposed pursuant to section 42-6107, is not more than twenty percent of the rate prescribed by section 42-5352, subsection A.

3. 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 paragraph 1 of this subsection applying to persons engaging or continuing in the county in the utilities transaction privilege tax classification.

C. Any subsequent reduction in the transaction privilege tax rate prescribed by chapter 5, article 1 of this title shall not reduce the tax that is approved and collected as prescribed in this section. The department shall collect the tax at a variable rate if the variable rate is specified in the ballot proposition.  The department shall collect the tax at a modified rate if approved by a majority of the qualified electors voting.

D. The net revenues collected under this section:

1. In counties with a population exceeding four hundred thousand persons, shall be deposited in the regional transportation fund pursuant to section 48-5307.

2. In counties with a population of four hundred thousand or fewer persons, shall be deposited in the public transportation authority fund pursuant to section 28-9142 or the regional transportation fund pursuant to section 48-5307 or shall be allocated between both funds.

E. The tax shall be levied under this section beginning January 1 or July 1, whichever date occurs first after approval by the voters, and may be in effect for a period of not more than twenty years.
A.R.S. § 42-5404 — Arizona Code / Title 42 / Chapter 5 / Article 9 / Section 5404
42-5404 Liability
Status: in_force

42-5404. Liability

A. Nothing in this article creates a cause of action or right to bring an action against a seller of prepaid wireless telecommunications service for damages to any person resulting from or incurred in connection with the provision of, or failure to provide, 911 or E911 service, or for identifying, or failing to identify, the telephone number, address, location or name associated with any person or device that is accessing or attempting to access 911 or E911 service.

B. Nothing in this article creates a cause of action or right to bring an action against a seller of prepaid wireless telecommunications service for damages to any person resulting from, or incurred in connection with, any lawful investigation by a law enforcement officer of the United States, this state, any other state or any political subdivision of this state or any other state.
A.R.S. § 42-15001 — Arizona Code / Title 42 / Chapter 15 / Article 1 / Section 15001
42-15001 Assessed valuation of class one property
Status: in_force

42-15001. Assessed valuation of class one property

The assessed valuation of class one property described in section 42-12001 is the following percentage of its full cash value or limited valuation, as applicable:

1. Twenty-five percent through December 31, 2005.

2. Twenty-four and one-half percent beginning from and after December 31, 2005 through December 31, 2006.

3. Twenty-four percent beginning from and after December 31, 2006 through December 31, 2007.

4. Twenty-three percent beginning from and after December 31, 2007 through December 31, 2008.

5. Twenty-two percent beginning from and after December 31, 2008 through December 31, 2009.

6. Twenty-one percent beginning from and after December 31, 2009 through December 31, 2010.

7. Twenty percent beginning from and after December 31, 2010 through December 31, 2012.

8. Nineteen and one-half percent beginning from and after December 31, 2012 through December 31, 2013.

9. Nineteen percent beginning from and after December 31, 2013 through December 31, 2014.

10. Eighteen and one-half percent beginning from and after December 31, 2014 through December 31, 2015.

11. Eighteen percent beginning from and after December 31, 2015 through December 31, 2021.

12. Seventeen and one-half percent beginning from and after December 31, 2021 through December 31, 2022.

13. Seventeen percent beginning from and after December 31, 2022 through December 31, 2023.

14. Sixteen and one-half percent beginning from and after December 31, 2023 through December 31, 2024.

15. Sixteen percent beginning from and after December 31, 2024 through December 31, 2025.

16. Fifteen and one-half percent beginning from and after December 31, 2025 through December 31, 2026.

17. Fifteen percent beginning from and after December 31, 2026.
A.R.S. § 42-16201 — Arizona Code / Title 42 / Chapter 16 / Article 5 / Section 16201
42-16201 Appeal from county assessor to court
Status: in_force

42-16201. Appeal from county assessor to court

A. A property owner who is dissatisfied with the valuation or classification of the property as determined by the county assessor may appeal directly to the court as provided by this article on or before December 15 regardless of whether the person has exhausted the administrative remedies under this chapter, except as provided in subsection B of this section.

B. A person who files a petition with the county assessor pursuant to section 42-16051 may file an appeal with the court within sixty days after the date of mailing the most recent administrative decision relating to the petition or subsequent administrative appeal.

C. Filing an appeal with the court suspends and renders subject to dismissal any pending administrative proceeding filed by the taxpayer relating to any issue that is or may be determined by the court under a pending appeal.
A.R.S. § 42-5022 — Arizona Code / Title 42 / Chapter 5 / Article 1 / Section 5022
42-5022 Burden of proving sale not at retail
Status: in_force

42-5022. Burden of proving sale not at retail

The burden of proving that a sale of tangible personal property was not a sale at retail shall be on the person who made the sale, unless either:

1. The person has taken from the purchaser a certificate signed by and bearing the name and address of the purchaser that the property was purchased for resale in the ordinary course of business and that he has a valid license, with the number thereof, to sell the kind of property purchased.

2. The person is exempt from the requirement of a certificate pursuant to section 42-5009, subsection N.
A.R.S. § 42-18111 — Arizona Code / Title 42 / Chapter 18 / Article 3 / Section 18111
42-18111 Parcels; property description; designation of owner unnecessary
Status: in_force

42-18111. Parcels; property description; designation of owner unnecessary

A. If two or more lots or parcels are assessed as one parcel, the tax liens on them may be sold as a single tax lien on one parcel.

B. The county assessor's parcel number and description of property with sufficient certainty to identify the quarter section or lot, block and tract may be used to describe real property in the delinquent tax list and notice of sale.

C. For all other entries, notices, certificates, deeds, pleadings, judgments and proceedings made or had under this chapter, it is sufficient to designate the sections, townships, ranges, lots, blocks and portions by initial letters, figures and abbreviations.

D. If a real property tax lien is offered for sale, it is not necessary to advertise or sell it as being against the property of any specific person. The sale is not invalid by reason of the fact that the property was assessed or advertised in the name of a person other than the rightful owner, or to an unknown person, if the description of the real property in the list and notice is sufficient to identify it and includes the amount of taxes for which the tax lien is advertised to be sold.
A.R.S. § 42-15303 — Arizona Code / Title 42 / Chapter 15 / Article 7 / Section 15303
42-15303 Determining limited property value of possessory improvements
Status: in_force

42-15303. Determining limited property value of possessory improvements

The limited property value of possessory improvements shall be calculated pursuant to chapter 13, article 7 of this title and is not subject to the exemption for personal property as set forth in section 42-13304.
A.R.S. § 42-13254 — Arizona Code / Title 42 / Chapter 13 / Article 6 / Section 13254
42-13254 Date of issue; effective date
Status: in_force

42-13254. Date of issue; effective date

A. The department shall issue an equalization order no later than January 15 of the valuation year.

B. The equalization order is for the valuation year in which the order is issued.

C. The assessor shall not issue a notice for property affected by the equalization order pursuant to section 42-15101 until the assessor has complied with the equalization order issued pursuant to this article and the compliance is confirmed by the department, unless the assessor has filed an appeal with the court pursuant to section 42-16212. On a showing of good cause, the department may extend the date for issuing the notice of valuation under section 42-15101 for not more than fifteen days.
A.R.S. § 42-14401 — Arizona Code / Title 42 / Chapter 14 / Article 9 / Section 14401
42-14401 Definition of telecommunications company
Status: in_force

42-14401. Definition of telecommunications company

In this article, unless the context otherwise requires "telecommunications company" means any person that owns communications transmission facilities and that provides public telephone or telecommunications exchange or inter-exchange access for compensation to effect two-way communication to, from, through or within this state.
A.R.S. § 42-12152 — Arizona Code / Title 42 / Chapter 12 / Article 4 / Section 12152
42-12152 Criteria for classification of property used for agricultural purposes; exception; affidavit
Status: in_force

42-12152. Criteria for classification of property used for agricultural purposes; exception; affidavit

A. Property is not eligible for classification as property used for agricultural purposes unless it meets the following criteria:

1. The primary use of the property is as agricultural land and the property has been in active production according to generally accepted agricultural practices for at least three of the last five years.  Property that has been in active production may be:

(a) Inactive for a period of not more than twelve months as a result of acts of God.

(b) Inactive as a result of participation in:

(i) A federal farm program that allows voluntary land conserving use acreage or acreage conservation, or both.

(ii) A scheduled crop rotation program.

(c) Inactive or partially inactive due to a temporary or partial reduction in or transfer of the available water supply or irrigation district water allotments for agriculture use in the farm unit. For land within an irrigation district in a county with a population of less than nine hundred thousand persons, the temporary or partial reduction or transfer may be verified by an official certification from the irrigation district to the county assessor that confirms the reduction or transfer, except that if that land is located in an active management area and the land does not have an irrigation grandfathered groundwater right, the land is not eligible as cropland. A certification for temporary or partial reduction is not valid for full inactivity of the farm unit for more than one year.

(d) Grazing land that is inactive or partially inactive due to reduced carrying capacity or generally accepted range management practices.

2. There is a reasonable expectation of operating profit, exclusive of land cost, from the agricultural use of the property.

3. If the property consists of noncontiguous parcels, the noncontiguous parcels must be managed and operated on a unitary basis and each parcel must make a functional contribution to the agricultural use of the property.

B. If feedlot or dairy operations that are in active production are moved to another property at which the operations are in active production, the requirement that the property be in active production for at least three of the last five years does not apply to the property to which the operations are moved for the first three years after the operations are moved.

C. The requirement in subsection A, paragraph 2 of this section is satisfied if the owner files with the assessor an affidavit of agricultural use, signed by the owner attesting that all information in the affidavit is true and the property is actively producing with an expectation of profit.
A.R.S. § 42-1116.01 — Arizona Code / Title 42 / Chapter 1 / Article 3 / Section 1116.01
42-1116.01 Department of revenue administrative fund
Status: in_force

42-1116.01. Department of revenue administrative fund

A. The department of revenue administrative fund is established consisting of monies from unclaimed property deposited in the fund pursuant to section 44-313.

B. The director shall administer the fund.

C. Subject to legislative appropriation, the director shall use monies in the fund solely for the administrative costs of the department.
A.R.S. § 42-6103 — Arizona Code / Title 42 / Chapter 6 / Article 3 / Section 6103
42-6103 County general excise tax; authority to levy; rate; distribution; use of proceeds
Status: in_force

42-6103. County general excise tax; authority to levy; rate; distribution; use of proceeds

A. A county having 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 general excise tax on each person engaging or continuing in the county in a business taxed under chapter 5, article 1 of this title and section 42-5352, subsection A.

B. The excise tax levied pursuant to subsection A of this section shall be at a rate applied as a percentage of the rates prescribed by section 42-5010, subsection A on each class of business subject to the tax imposed by chapter 5, article 1 of this title and section 42-5352, subsection A, not to exceed ten per cent.

C. 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. § 42-14152 — Arizona Code / Title 42 / Chapter 14 / Article 4 / Section 14152
42-14152 Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights
Status: in_force

42-14152. Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights

A. Except as provided by section 42-14155, on or before April 1 of each year, each company that is valued pursuant to this article shall file a report with the department, under oath, stating the information that the department requires to enable it to make a valuation of the property.  On or before February 1 of each year, the department shall send by mail or by e-mail to each company the forms for filing the report.

B. On written request and for good cause shown, the director may extend the time for filing the report required by this section.

C. If a company fails to file the report on or before April 1 of the valuation year, or the extended due date if an extension is granted, the department shall:

1. Estimate the value of the property based on one hundred five percent of the preceding year's full cash value or on any information that is available to the department.

2. Also assess a penalty in the amount of the lesser of:

(a) One-half of one percent of the value that is estimated by the department.

(b) One hundred dollars per day for each day the company fails to file the report beyond the due date.

D. If the report is not filed by May 20 of the valuation year, the company forfeits its right to appeal the valuation and classification pursuant to section 42-14005.
A.R.S. § 42-13006 — Arizona Code / Title 42 / Chapter 13 / Article 1 / Section 13006
42-13006 Qualifications of appraisers and assessing personnel; certification program
Status: in_force

42-13006. Qualifications of appraisers and assessing personnel; certification program

A. A person may not perform the duties or exercise the authority of an assessor or appraiser of property in or on behalf of a county unless the person holds an assessor's or appraiser's certificate, respectively, that is issued or recognized by the department. This subsection does not apply to an elected official or to clerical and secretarial personnel.

B. The department shall provide for examining applicants for assessor's and appraiser's certificates. A certificate may not be issued to a person who has not demonstrated to the department's satisfaction that the person is competent to perform the work of an assessor or appraiser, as the case may be.

C. The department shall conduct or sponsor in-service and preentry training programs on the technical, legal and administrative aspects of the assessment process. For this purpose, the department may cooperate with educational institutions, regional, state or national assessors' organizations and other organizations that are interested in improving assessment practices.

D. The department shall provide for a graduated certification program that encompasses provisional certification, basic certification, intermediate certification and advanced certification. Each certification level shall encompass gradually increasing professional standards and qualifications.

E. At the request of any of the following the department shall prepare and submit a report on the achievements and problems of the education, training and certification activities under this section:

1. The education, training and certification advisory committee established by section 42-13007.

2. The president of the senate.

3. The speaker of the house of representatives.

4. The chairman of the senate finance committee or its successor.

5. The chairman of the house of representatives ways and means committee or its successor.
A.R.S. § 42-11154 — Arizona Code / Title 42 / Chapter 11 / Article 4 / Section 11154
42-11154 Establishing nonprofit status
Status: in_force

42-11154. Establishing nonprofit status

For the purposes of article 3 of this chapter:

1. Nonprofit organization status may be established by a letter of determination issued in the organization's name by the United States internal revenue service recognizing the organization's tax-exempt status under section 501 of the internal revenue code, except that:

(a) A church, synagogue, temple, mosque or similar organization is not required to provide a letter of determination to establish its status as a tax-exempt organization.

(b) If the nonprofit organization is included in a group exemption letter by the internal revenue service, the group exemption letter satisfies the requirement under this paragraph provided the central organization that received the group exemption from the internal revenue service provides a letter certifying that the nonprofit organization is included in the group exemption.

(c) An organization that meets the requirements of section 501(c)(3) of the internal revenue code but that is exempt from the notification requirements pursuant to section 508(c) of the internal revenue code shall not be required to provide a letter of determination from the internal revenue service.

2. The requirement that property is not used or held for profit may be met by a letter of determination described in paragraph 1 of this section and issued in the name of the organization holding title to the property and for each organization using the property.
A.R.S. § 42-2056 — Arizona Code / Title 42 / Chapter 2 / Article 2 / Section 2056
42-2056 Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; attorney general approval; rules; definition
Status: in_force

42-2056. Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; attorney general approval; rules; definition

A. If the department determines that noncompliance with tax obligations results from extensive misunderstanding or misapplication of provisions of this title or title 43 it may enter into closing agreements with those taxpayers under the following terms and conditions:

1. Extensive misunderstanding or misapplication of the tax laws occurs if the department determines that more than sixty per cent of the persons in the affected class have failed to properly account for their taxes owing to the same misunderstanding or misapplication of the tax laws.

2. The department shall make an initial determination as to the existence of an affected class of taxpayers. After a review of the taxpayer's request, the department may determine that there has not been an extensive misunderstanding or misapplication of the tax laws by an affected class of taxpayers.  At that time, the department will notify the taxpayer that the request is denied.

3. The department shall publicly declare the nature of the possible misunderstanding or misapplication and the proposed definition of the class of affected taxpayers and shall conduct a public hearing to hear testimony regarding the extent of the misunderstanding or misapplication and the definition of the affected class.  Within sixty days after close of the public hearing, the department shall notify the attendees at the public hearing and publish a public notice on its website stating whether relief will be granted.

4. If, after the public hearing, the department determines that a class of affected taxpayers has failed to comply with their tax obligations because of extensive misunderstanding or misapplication of the tax laws it shall issue a tax ruling announcing that finding and publish the ruling in a newspaper of general circulation.

5. A closing agreement under this section may abate some or all of the penalties, interest and tax that the taxpayers have failed to remit, or the agreement may provide for the prospective treatment of the matter as to the class of affected taxpayers. Notwithstanding section 42-1113, all taxpayers in the class shall be offered the opportunity to enter into a similar agreement for the same tax periods.

6. Taxpayers in the affected class who have properly accounted for their tax obligations for these tax periods shall be offered the opportunity to enter into a similar closing agreement providing for a pro rata credit or refund of their taxes previously paid, subject to section 42-1104, subsection A and section 42-1106, subsection A.

7. The closing agreement shall require the taxpayers to properly account for and pay such taxes in the future. If a taxpayer fails to comply with that requirement, the agreement is voidable by the department and the department may assess the taxpayer for the delinquent taxes. The department may issue such a proposed assessment within six months after the date that it declares the agreement void or within the period prescribed by section 42-1104, whichever is later.

B. A person who filed a written request for relief under this section but has been denied relief as the result of the department's determination that the elements of subsection A, paragraph 3 of this section have not been established may appeal that determination pursuant to the same procedure as provided in chapter 1, article 6 of this title.  A person who files an appeal under this subsection, who also has another appeal pending pursuant to chapter 1, article 6 of this title on a matter solely related to the matter at issue in the department's determination under this section, may petition the relevant appellate forum to hold that appeal in abeyance pending the resolution of the person's appeal pursuant to this section, and the agency, tribunal or court must grant the petition.

C. Before entering into closing agreements pursuant to this section, the department shall secure the approval of the attorney general of the tax ruling and the agreements. The department may not enter into the agreements without such approval from the attorney general.

D. After a closing agreement has been signed pursuant to this section, and subject to the taxpayer's compliance with the requirements of subsection A, paragraph 6 of this section, it is final and conclusive except on a showing of fraud, malfeasance or misrepresentation of a material fact. The case shall not be reopened as to the matters agreed on, and the agreement shall not be modified by any officer, employee or agent of the state. The agreement or any determination, assessment, collection, payment abatement, refund or credit made pursuant to the agreement shall not be annulled, modified, set aside or disregarded in any suit, action or proceeding.

E. The department shall report in writing its activities under this section to the governor, the president of the senate and the speaker of the house of representatives on or before February 1 of each year.

F. The department may adopt rules to implement this section.

G. For the purposes of this section, "affected class" means taxpayers who are similarly situated and directly affected by the department's position in a tax matter.  For transaction privilege or use tax purposes, affected class may include taxpayers in the same industry code under the North American industrial classification system code, if applicable to the tax matter or taxpayers that directly compete with each other.  For the purposes of this section, affected class shall not be broadly described unless such description increases the number of taxpayers who are eligible for relief.
A.R.S. § 42-18267 — Arizona Code / Title 42 / Chapter 18 / Article 6.1 / Section 18267
42-18267 Issuance of treasurer's deed; form
Status: in_force

42-18267. Issuance of treasurer's deed; form

A. If the property is not redeemed before the date stated in the notice, the county treasurer shall execute and deliver to the board of supervisors, acting on behalf of this state, a treasurer's deed conveying to the state of Arizona the real property that was assigned at the tax sale. On the delivery of the deed, the redemption rights of all persons terminate, whether or not they were named in the notice.

B. The treasurer's deed may be in the following form:

Treasurer's Deed

On   (Date)  , I, treasurer of _______________ county, Arizona, published notice according to law in ______________, a newspaper of general circulation in _______ county, Arizona, that both:

1. The board of supervisors of ___________ county, acting on behalf of the state of Arizona, applied for a treasurer's deed to the real property described below.

2. Unless the tax lien was redeemed before  (Date)  , I would issue a treasurer's deed to the state of Arizona.

The property tax lien was not redeemed from that sale, and, therefore, I foreclose the right to redeem and convey to the state of Arizona the following real property located in __________ county, Arizona:

(Description)

________________________________

County Treasurer

________________________________

(Date)

(Acknowledgment)

C. The foreclosure of the right to redeem does not extinguish any easement on or appurtenant to the property.
A.R.S. § 42-18402 — Arizona Code / Title 42 / Chapter 18 / Article 9 / Section 18402
42-18402 Seizure and sale of personal property about to be removed or concealed
Status: in_force

42-18402. Seizure and sale of personal property about to be removed or concealed

If the county treasurer has reason to believe that a person whose personal property is assessed for taxes is about to remove the property from the county, or sell, conceal or otherwise dispose of the property, the treasurer shall immediately, after the taxes are due, collect the taxes with costs and charges by seizure and sale of any personal property of the person in the manner provided by section 42-18401.
A.R.S. § 42-6001 — Arizona Code / Title 42 / Chapter 6 / Article 1 / Section 6001
42-6001 Collection and administration of transaction privilege tax and affiliated excise taxes; intergovernmental contract or agreement; method of payment
Status: in_force

42-6001. Collection and administration of transaction privilege tax and affiliated excise taxes; intergovernmental contract or agreement; method of payment

A. The department shall collect and administer any transaction privilege and affiliated excise taxes, including use tax, severance tax, jet fuel excise and use tax, and rental occupancy tax, imposed by any city or town. The department and each city or town shall enter into an intergovernmental contract or agreement to provide a uniform method of administration, collection, audit and licensing of transaction privilege and affiliated excise taxes imposed by the state or cities or towns pursuant to title 11, chapter 7, article 3. The department may deny a request by a city or town to audit a taxpayer that is engaged in business in more than one city or town. The contract or agreement shall include criteria for which the department can make the denial. If the department denies an audit request from a city or town, the city or town may not audit a taxpayer that is engaged in business in more than one city or town.

B. A taxpayer that does not report and pay the required tax to a city or town electronically shall file and pay the tax to the department of revenue if the department has developed the electronic and nonelectronic tools necessary to capture data with sufficient specificity to meet the needs of all taxing jurisdictions, including specific data regarding each tax classification and any corresponding deductions at each business location of the taxpayer.
A.R.S. § 42-17202 — Arizona Code / Title 42 / Chapter 17 / Article 5 / Section 17202
42-17202 Community college district levy limit override
Status: in_force

42-17202. Community college district levy limit override

A. If the governing board of a community college district determines that the amounts permitted to be levied as primary property taxes in any year pursuant to section 42-17051 would provide insufficient revenue to the district, the board may conduct an election to authorize a property tax levy that is not within the limitations on primary property taxation.

B. In order to levy taxes exceeding the limitations prescribed on primary property tax, the board shall adopt a resolution, by an affirmative vote of at least two-thirds of its membership, requesting the voters to approve a secondary property tax levy.

C. The resolution shall state:

1. The maximum dollar amount of secondary property tax that may be collected in each year of the authority if the voters approve the levy.

2. The number of years for which the authority to levy in excess of the levy limitation is to be in effect, which shall be at least two years but not more than seven years.

D. The election shall be held at a regularly scheduled election on the first Tuesday after the first Monday in November as prescribed by section 16-204, subsection B, paragraph 1, subdivision (d).

E. The impact of the proposal shall appear on the ballot and in publicity pamphlets in the same manner as provided for local alternative expenditure limitations pursuant to section 41-563.03.

F. If a majority of the qualified electors voting at the election approves, the governing board may levy the additional amount as authorized in the election. The additional amount approved by the voters:

1. Shall not be included in computing the primary property tax levy limitation for any subsequent year.

2. Shall be collected from a levy of secondary property taxes.

3. Is not subject to the limitations on taxes prescribed by article IX, section 18, Constitution of Arizona.
A.R.S. § 42-5168 — Arizona Code / Title 42 / Chapter 5 / Article 4 / Section 5168
42-5168 Use tax percentage based reporting; definitions
Status: in_force

42-5168. Use tax percentage based reporting; definitions

A. The director may permit a taxpayer to use a percentage based reporting method for determining the amount of use tax that is due under this article by issuing a letter of authorization to the taxpayer.

B. When issuing a letter of authorization and determining the standards that a taxpayer shall use to calculate use tax under this article, the director may categorize transactions by the dollar amount, the types of taxable items that are purchased or the purposes for which the taxable items are used or by other standards that are appropriate to the taxpayer's operations.  The director shall consider the taxpayer's type, nature and amount of records and transactions when determining the standards.

C. A letter of authorization that is signed by the director and countersigned by the taxpayer shall be valid for no longer than four years.

D. The director may revoke a letter of authorization that is issued under this section if either of the following applies:

1. The taxpayer has committed any fraud, malfeasance or misrepresentation of a material fact.  A revocation under this paragraph is effective on the date the fraud, malfeasance or misrepresentation occurred or on any later date that is determined by the director.

2. The director determines that the percentage stated in the letter of authorization is no longer valid because of a change in the law, a change in the interpretation of a law or an administrative rule or a change in the taxpayer's business operations.  A revocation under this paragraph is effective on the first day of the month that is at least ninety days after the taxpayer receives the notice of revocation.

E. The director's decision to revoke a letter of authorization under subsection D is final and may not be appealed.

F. The department may audit a taxpayer who has been issued a letter of authorization for the transactions that are listed in the letter, but the audit shall be limited to whether the taxpayer properly calculated the amount of use tax according to the terms of the letter.  A taxpayer may protest the determination of the audit, but the protest shall be limited to whether the department's proposed changes are correct according to the terms of the letter of authorization.

G. For the purposes of this section:

1. "Letter of authorization" means a letter that is signed by the director, that authorizes a taxpayer to use a percentage based reporting method and that specifies the standards for the taxpayer to follow.

2. "Percentage based reporting method" means a method by which a taxpayer categorizes purchase transactions according to the standards that are specified in a letter of authorization, reviews approved sample invoices for each category of transactions when determining the percentage of taxable transactions and uses that percentage to calculate the amount of use tax that is due under this article.
A.R.S. § 42-14006 — Arizona Code / Title 42 / Chapter 14 / Article 1 / Section 14006
42-14006 Signatures for documents; alternative methods
Status: in_force

42-14006. Signatures for documents; alternative methods

A. The department may prescribe by administrative rule alternative methods for signing, subscribing or verifying any report or statement required to be filed with the department pursuant to this article that have the same validity and consequence as the actual signature or written declaration of the taxpayer or other person required to sign, subscribe or verify the return, statement or other document.

B. While the department is adopting a rule prescribing alternative methods for signing, subscribing or verifying any report or statement required to be filed with the department pursuant to this article, the director, by tax ruling, may waive the requirement of a signature for a particular type or class of any report or statement required to be filed with the department pursuant to this article.  For the purposes of this subsection, "tax ruling" has the same meaning prescribed in section 42-2052.
A.R.S. § 42-12009 — Arizona Code / Title 42 / Chapter 12 / Article 1 / Section 12009
42-12009 Class nine property
Status: in_force

42-12009. Class nine property

A. For purposes of taxation, class nine is established consisting of:

1. Improvements that are located on federal, state, county or municipal property and owned by the lessee of the property if:

(a) The improvements are required to become the property of the federal, state, county or municipal owner of the property on termination of the leasehold interest in the property.

(b) Both the improvements and the property are used exclusively for convention activities or athletic, recreational, entertainment, artistic or cultural facilities.

2. Improvements that are located on federal, state, county or municipal property and owned by the lessee of the property if:

(a) The improvements are required to become the property of the federal, state, county or municipal owner of the property on termination of the leasehold interest in the property.

(b) Both the improvements and the property are:

(i) Used for or in connection with aviation, including hangars, tie-downs, aircraft maintenance, sales of aviation-related items, charter and rental activities, parking facilities and restaurants, stores and other services located in a terminal.

(ii) Located on a state, county, city or town airport or a public airport operating pursuant to sections 28-8423, 28-8424 and 28-8425.

3. Property that is defined as "contractor-acquired property" or "government-furnished property" in the federal acquisition regulations (48 Code of Federal Regulations section 45.101) and that is leased to or acquired by the government and used to perform a government contract.

4. Property of a corporation that is organized by or at the direction of this state or a county, city or town to develop, construct, improve, repair, replace or own any property, improvement, building or other facility to be used for public purposes that the state, county, city or town pledges to lease or lease-purchase with state, county or municipal special or general revenues and that is not otherwise exempt under chapter 11, article 3 of this title.

5. Real property and improvements, including land, buildings, furniture and equipment, regardless of ownership, that are leased for the entire valuation year to, and used exclusively by, a nonprofit organization that is recognized under section 501(c)(3) of the internal revenue code and that operates on the premises as either a charter school pursuant to section 15-183 or a residential treatment and education facility or that are leased for the entire valuation year to, and used exclusively by, a nonprofit church, religious assembly or religious institution.  If only part of a parcel of real property or improvements to real property, including land, buildings, furniture and equipment, is leased for operation of a charter school or residential treatment and education facility or a church, religious assembly or religious institution as provided by this paragraph, only the portion so leased qualifies for classification under this section. A property owner that leases property to a charter school or residential treatment and education facility or a church, religious assembly or religious institution as provided by this paragraph shall file an affidavit with the county assessor stating that the charter school or residential treatment and education facility or the church, religious assembly or religious institution shall be the sole beneficiary of the change in property tax classification pursuant to this section and that the lease rate that is charged to the charter school or residential treatment and education facility or the church, religious assembly or religious institution is consistent with the lease rates that are charged to other tenants of the property or a fair market rate.

6. Real property and improvements, including land, buildings, furniture and equipment, regardless of ownership, that are leased for the entire valuation year to, and used exclusively by, a United States veterans' organization that qualifies as a charitable organization and that is recognized under section 501(c)(3) or 501(c)(19) of the internal revenue code and that operates the United States veterans' organization's post on the premises. If only part of a parcel of real property or improvements to real property, including land, buildings, furniture and equipment, is leased for operation of a United States veterans' organization as provided by this paragraph, only the portion so leased qualifies for classification under this section. A property owner that leases property to a United States veterans' organization as provided by this paragraph shall file an affidavit with the county assessor stating that the United States veterans' organization shall be the sole beneficiary of the change in property tax classification pursuant to this section and that the lease rate that is charged to the United States veterans' organization is consistent with the lease rates that are charged to other tenants of the property or a fair market rate.

B. Improvements that are located in an area defined as a research park pursuant to section 35-701 may not be classified under this section.

C. All property classified as class nine is subject to valuation at full cash value.
A.R.S. § 42-5017 — Arizona Code / Title 42 / Chapter 5 / Article 1 / Section 5017
42-5017 Credit for accounting and reporting expenses; definition
Status: in_force

42-5017. Credit for accounting and reporting expenses; definition

A. A credit is allowed against the taxes imposed by this article and article 5 of this chapter for expenses incurred by the taxpayer in accounting and reporting those taxes. The credit is:

1. For a taxpayer who files a paper return, one percent of the amount of tax due but not to exceed a total of ten thousand dollars in any calendar year for the combined total of all business premises of the taxpayer.

2. For a taxpayer who files using an electronic filing program established by the department, one and two-tenths percent of the amount of tax due but not to exceed a total of twelve thousand dollars in any calendar year for the combined total of all business premises of the taxpayer.

B. Estimated taxes under section 42-5014, subsection D are not considered a separate reporting period.

C. A taxpayer shall claim the credit for each tax period on forms prescribed and furnished by the department, which may be incorporated in the return form prescribed pursuant to section 42-5014. A claim for credit is not allowed if the taxpayer fails to pay the tax due, plus any estimated tax liability, before the payment becomes delinquent.  A claim for the increased credit amount under subsection A, paragraph 2 of this section is not allowed if the taxpayer fails to file using the department's electronic filing program for any taxable period during the calendar year.  The department shall recapture any credit amounts claimed by the taxpayer but disallowed.

D. For the purposes of this section, "taxpayer" means the business entity under which the business reports for state income tax purposes or an entity that is exempt from state income tax.
A.R.S. § 42-14252 — Arizona Code / Title 42 / Chapter 14 / Article 6 / Section 14252
42-14252 Annual determination of valuation
Status: in_force

42-14252. Annual determination of valuation

The valuation of flight property and small flight property of airline companies operating in this state shall be determined annually by the department in the manner prescribed by this article.
A.R.S. § 42-2253 — Arizona Code / Title 42 / Chapter 2 / Article 6 / Section 2253
42-2253 Authorized subpoenas
Status: in_force

42-2253. Authorized subpoenas

A. Notwithstanding section 42-2252, the department may issue a subpoena duces tecum for computer software if:

1. The department is unable to otherwise reasonably ascertain the correctness of any item on a return from either:

(a) The taxpayer's books, papers, records or other data.

(b) The computer software executable code and any modifications of the computer software executable code to which the source code relates and any associated data that, when executed, produces the output to ascertain the correctness of the item.

2. The department identifies with reasonable specificity the portion, item or component of the source code needed to verify the correctness of the return item.

3. The department determines that the need for the portion, item or component of the source code with respect to the return item outweighs the risk of unauthorized disclosure of trade secrets.

B. The department is considered to have met the requirements of subsection A, paragraphs 1 and 2 of this section if:

1. The department determines that it is not feasible to determine the correctness of a return item without access to the computer software executable code and associated data described in subsection A, paragraph 1, subdivision (b) of this section.

2. The department makes a formal request to the taxpayer for the code and data and to the owner of the computer software source code for the executable code.

3. The code and data are not provided to the department within one hundred eighty days after the request.
A.R.S. § 42-1255 — Arizona Code / Title 42 / Chapter 1 / Article 6 / Section 1255
42-1255 Burden of proof
Status: in_force

42-1255. Burden of proof

The department has the burden of proof by a preponderance of the evidence in any administrative or judicial proceeding regarding any factual issue that is relevant to ascertaining the tax liability of a taxpayer. This section does not abrogate any provision of this title or title 43 that requires a taxpayer to substantiate an item of income or expense. This section applies to a factual issue if a preponderance of the evidence demonstrates that:

1. The taxpayer asserts a reasonable dispute regarding the issue.

2. The taxpayer has fully cooperated with the department regarding the issue including providing, within a reasonable period of time, access to and inspection of all witnesses, information and documents within the taxpayer's control, as reasonably requested by the department.

3. The taxpayer has kept and maintained records as required by this title, by title 43 or by the department.
A.R.S. § 42-6102 — Arizona Code / Title 42 / Chapter 6 / Article 3 / Section 6102
42-6102 Administration; exception
Status: in_force

42-6102. Administration; exception

A. Unless the context otherwise requires, chapter 5, article 1 of this title governs the administration of the taxes imposed by this article, except that:

1. A separate license is not required for the taxes imposed by this article, and the taxes due under this article shall be included, reported and paid with the transaction privilege tax.

2. A separate bond is not required of employees of the department in administering this article.

3. The taxes imposed by this article may be included without segregation in any notice and lien filed for unpaid transaction privilege taxes.

B. The taxes imposed pursuant to this article do not apply to the gross proceeds of sales or gross income derived pursuant to contracts entered into before the date of the election to authorize the tax by prime contractors and owner builders who are classified under sections 42-5075 and 42-5076 unless the contract contains a provision which entitles the contractor to recover the amount of the tax from a purchaser. In order to qualify for this exemption the contractor shall provide sufficient documentation, in a manner and form prescribed by the department, to verify that a contract was entered into before the date of the election to authorize the tax.
A.R.S. § 42-17310 — Arizona Code / Title 42 / Chapter 17 / Article 7 / Section 17310
42-17310 Notices
Status: in_force

42-17310. Notices

A. On or before January 31, the county assessor shall mail a notice to each taxpayer who claimed a deferral of taxes for the preceding tax year that the taxpayer must file another claim to receive a deferral of taxes for the new tax year. The notice shall be substantially as follows:

To: (name of taxpayer)

- Notice -

If you want to defer the collection of property taxes on your residence for tax year _____, you must file a claim for deferral with the county assessor before April 1, _____. Forms for filing the claim are available from the county assessor's office (telephone number).

If you fail to file your claim before April 1, _____, your property taxes on your residence for tax year _____ will be due and payable according to law, but at this time you will not have to pay the property taxes that you have already deferred in prior years.

You must promptly notify the county assessor if you change your permanent address or if you sell or transfer title to your residence.

B. The county assessor shall include with the notice of assessed valuation under chapter 15, article 3 of this title for each tax deferred residence parcel, either on the face of the notice or attached to the notice, the words "Notice: this residence is subject to a lien of deferred taxes. Contact the county assessor's office (telephone number) for details."

C. The county treasurer shall include with any statement of property taxes on each residence that is subject to a lien of deferred taxes, either on the face of the statement or attached to the statement, the words "Notice: this residence is subject to a lien of deferred taxes. Contact the county assessor's office (telephone number) for details."
A.R.S. § 42-3154 — Arizona Code / Title 42 / Chapter 3 / Article 4 / Section 3154
42-3154 Failure or refusal to permit examination of records; classification; additional civil and criminal penalties
Status: in_force

42-3154. Failure or refusal to permit examination of records; classification; additional civil and criminal penalties

A. It is unlawful for any person to knowingly fail or refuse to permit any lawful examination of any book, paper, account, record or other memoranda by the department or any of its authorized agents or employees. A person violating this section is guilty of a class 2 misdemeanor.

B. In addition to the penalties prescribed by this section the civil and criminal penalties prescribed by sections 42-1125 and 42-1127 apply to violations of this chapter.
A.R.S. § 42-18002 — Arizona Code / Title 42 / Chapter 18 / Article 1 / Section 18002
42-18002 Annual report by county treasurer; settlement of accounts; liability for failure to settle
Status: in_force

42-18002. Annual report by county treasurer; settlement of accounts; liability for failure to settle

A. On or before August 15 of each year the county treasurer shall report to the board of supervisors:

1. The amount of taxes charged for collection during the preceding fiscal year on the roll.

2. The total collections for that year.

3. The amount of increase and decrease due to corrections.

4. The total amount of unpaid taxes on the roll as of June 30.

B. The board shall credit the treasurer with the amounts of collections made and corrections made according to law and shall balance them against the amounts originally charged against the county treasurer, plus the errors of debit or credit that may be discovered in the rolls.

C. If a county treasurer refuses for a period of five days or wilfully neglects to make the settlement with the clerk of the county board of supervisors and the board of supervisors as required by law, the treasurer and the treasurer's sureties are liable to pay the full amount of taxes charged on the roll. The county attorney, on request of the board, shall bring an action for the full amount due on the roll.

D. The treasurer shall keep the accounts of ex officio tax collector and of county treasurer separate and distinct. All collections of the tax collector shall be transferred to the accounts of the county treasurer on the last day of each month, and the records of both the tax collector and county treasurer shall so indicate.
A.R.S. § 42-14104 — Arizona Code / Title 42 / Chapter 14 / Article 3 / Section 14104
42-14104 Determining and reporting valuation
Status: in_force

42-14104. Determining and reporting valuation

A. On or before November 30 of each year the department shall transmit to the respective county assessors the valuation of the oil, gas or geothermal resource interests of each producer for each of the producer's properties in the county as of January 1 of the valuation year.

B. The valuation required by this section is the value determined as of January 1 of the valuation year.

C. After determining the valuation of any producing oil, gas or geothermal resource interest and before certifying the valuation to the county, the department, on the producer's application or on its own motion, may change the valuation to properly reflect the gross yield from the oil, gas or geothermal resource interest.
A.R.S. § 42-13602 — Arizona Code / Title 42 / Chapter 13 / Article 13 / Section 13602
42-13602 Applicability of article; property
Status: in_force

42-13602. Applicability of article; property

Property that is subject to valuation by the county assessor under this article consists of land and buildings of low-income multifamily residential rental property.
A.R.S. § 42-15003 — Arizona Code / Title 42 / Chapter 15 / Article 1 / Section 15003
42-15003 Assessed valuation of class three property
Status: in_force

42-15003. Assessed valuation of class three property

The assessed valuation of class three property described in section 42-12003 is ten per cent of its full cash value or limited valuation, as applicable.
A.R.S. § 42-5044 — Arizona Code / Title 42 / Chapter 5 / Article 1 / Section 5044
42-5044 Nexus; out-of-state businesses; threshold; applicability; rulemaking; reporting; definition
Status: in_force

42-5044. Nexus; out-of-state businesses; threshold; applicability; rulemaking; reporting; definition

A. Notwithstanding any other law, any person that conducts business in an activity classified under section 42-5061 with purchasers in this state is engaging or continuing in business in this state, is subject to this article and shall pay the taxes levied under this article, section 42-5061 and chapter 6 of this title and any duly enacted special district transaction privilege taxes imposed under title 48 on retail sales of tangible personal property if the person meets either of the following criteria in the previous or current calendar year:

1. If the person is a remote seller, the gross proceeds of sales or gross income derived from the remote seller's business with customers in this state pursuant to section 42-5061 that is not facilitated by a marketplace facilitator is more than the following:

(a) For calendar year 2019, $200,000.

(b) For calendar year 2020, $150,000.

(c) For calendar year 2021 and for each calendar year thereafter, $100,000.

2. If the person is a marketplace facilitator, the gross proceeds of sales or gross income derived from the marketplace facilitator's business on its own behalf or on behalf of at least one marketplace seller with customers in this state pursuant to section 42-5061 is more than $100,000.

B. For the purpose of determining whether a person meets any of the criteria prescribed in subsection A of this section, all affiliated persons shall be aggregated.

C. If the threshold provided in subsection A of this section was not met in the previous calendar year and is met partway through the current calendar year, the person shall obtain a transaction privilege tax license from the department once the threshold is met and begin remitting the tax on the first day of the month that starts at least thirty days after the threshold is met for the remaining of the current year and the next calendar year. If the person does not meet the threshold in the next calendar year, the person is not required to remit the transaction privilege tax for the calendar year following that calendar year and may cancel the person's transaction privilege tax license. If the threshold is met in a subsequent calendar year, the person shall remit the transaction privilege tax pursuant to this section.

D. The department may adopt rules pursuant to title 41, chapter 6 to carry out this section.

E. A marketplace facilitator shall report the tax due under this section from transactions facilitated on behalf of marketplace sellers.  A marketplace facilitator may report the tax due under this section with the tax collected from transactions made directly by the marketplace facilitator on a combined tax return or on a separate return.

F. For the purposes of this section, "affiliated person" means a person that, with respect to another person, either:

1. Has an ownership interest of more than five percent, whether direct or indirect, in that other person.

2. Is related to the other person because a third person, or a group of third persons that are affiliated persons with respect to each other, holds an ownership interest of more than five percent, whether direct or indirect, in the related persons.
A.R.S. § 42-16212 — Arizona Code / Title 42 / Chapter 16 / Article 5 / Section 16212
42-16212 Hearing
Status: in_force

42-16212. Hearing

A. If two or more actions have been filed under this article for the same taxable year with respect to the same property, the actions shall be consolidated for the purpose of the hearing.

B. At the hearing both parties may present evidence of any matters that relate to the classification or to the full cash value of the property in question as of the date of its assessment. The valuation or classification as approved by the appropriate state or county authority is presumed to be correct and lawful.

C. For appeals from the state board relating to equalization orders issued by the department, the court shall hear the appeal and render its decision by September 1 of the year in which the appeal is filed.
A.R.S. § 42-16052 — Arizona Code / Title 42 / Chapter 16 / Article 2 / Section 16052
42-16052 Contents of petition based on income approach to value
Status: in_force

42-16052. Contents of petition based on income approach to value

A. A petition that is filed with the assessor, based on the income approach to value, shall include income and expense data relating to the property for the three most recent consecutive fiscal years of the petitioner ending on or before September 30 of the previous year. If the income and expense data are not available to the petitioner, the petitioner shall file with the petition such income and expense data as are available. The department, by rule, may establish additional information to be filed if the required income and expense data are not available.

B. If a petitioner under this article uses the income approach to determine valuation, the petitioner, an officer of a corporate petitioner, a general partner or a designated agent shall file a sworn affidavit under penalty of perjury that the information contained in the petition is true and correct to the best of the petitioner's knowledge.
A.R.S. § 42-15157 — Arizona Code / Title 42 / Chapter 15 / Article 4 / Section 15157
42-15157 Destruction of property after rolls closed; proration of valuation and taxes; definition
Status: in_force

42-15157. Destruction of property after rolls closed; proration of valuation and taxes; definition

A. If a property is destroyed after the county assessor closes the rolls, the property owner may file a notice of claim pursuant to section 42-16254 or the county assessor may issue a notice of proposed correction pursuant to section 42-16252 to prorate the valuation of the property from the date of destruction.

B. If the county assessor finds that the property has been destroyed:

1. The county assessor shall prorate the value of the property from the lien date to the date of destruction.

2. For the purposes of classifying property under chapter 12, article 1 of this title, the county assessor may maintain the property classification in place on the date of destruction for a period of five years or until an objectively verifiable change in use occurs, whichever is sooner.

3. The county assessor shall notify the property owner of the property assessment pursuant to the applicable notice requirements provided in this chapter or chapter 16 of this title.

4. The county treasurer shall compute the amount of taxes assessed against the property by applying the tax rate for the appropriate tax year to the original valuation prorated for the portion of the year the property was intact, plus the tax rate for the appropriate tax year to the reassessed value of the property prorated for the balance of the year.

C. For the purposes of this section, "destroyed" means physical destruction caused by a verifiable accident, including fire, flood or any other act of God.
A.R.S. § 42-3460 — Arizona Code / Title 42 / Chapter 3 / Article 11 / Section 3460
42-3460 Redemption of unused or spoiled tax stamps and meter registration; definitions
Status: in_force

42-3460. Redemption of unused or spoiled tax stamps and meter registration; definitions

A. The department shall redeem unused or spoiled Arizona tax stamps that a distributor presents for redemption if those stamps are unaffixed and purchased within two years of the date of the request for redemption and shall pay for them from monies collected under this chapter.

B. Under rules adopted by the department, the department shall redeem the unused amount of tax for which any meter is registered and shall pay for it from monies collected under this chapter.

C. Nothing in this section shall be construed to provide for redemption in the case of loss or theft of tax stamps.

D. For the purposes of this section:

1. "Redeem" means repurchase or replace Arizona tax stamps.

2. "Spoiled" means mutilated or illegible.
A.R.S. § 42-18262 — Arizona Code / Title 42 / Chapter 18 / Article 6.1 / Section 18262
42-18262 Costs; charge against county general fund
Status: in_force

42-18262. Costs; charge against county general fund

A. The costs incurred by the county treasurer under this article are a charge against the county general fund until recovered through redemption of the tax lien or sale of the land under tax deed.

B. After the board of supervisors applies for a treasurer's deed pursuant to this article, no person may redeem the tax lien unless the person first pays to the county treasurer, in addition to the amount necessary to redeem, the entire amount of the costs that are prescribed by this section and that have been incurred by the treasurer.

C. Preparation and delivery costs for a treasurer's deed may include the costs of the title search and of mailing, publishing and posting notice as provided by this article. The cost of posting the notice on the property shall include a mileage fee in the same amount and manner as allowed by law to the sheriff in serving civil process.
A.R.S. § 42-3004 — Arizona Code / Title 42 / Chapter 3 / Article 1 / Section 3004
42-3004 Rules
Status: in_force

42-3004. Rules

The department may:

1. Adopt rules, not in conflict with this chapter, necessary for the enforcement of this chapter, including rules relating to refunds of taxes paid under this chapter.

2. Adopt different detailed rules applicable to diverse methods and conditions of sale or use of the luxuries upon which a tax is imposed by this chapter.

3. Prescribe in each luxury classification:

(a) Upon whom, as between the distributor, the wholesaler and the retailer or between the owner, lessor or other person in possession of any luxury, except for cigarettes, the primary duty of affixing official stamps or official labels rests.

(b) The manner in which the stamps or labels shall be affixed.
A.R.S. § 42-14503 — Arizona Code / Title 42 / Chapter 14 / Article 10 / Section 14503
42-14503 Computing valuation of airport fuel delivery company property; definitions
Status: in_force

42-14503. Computing valuation of airport fuel delivery company property; definitions

A. The department shall determine the valuation of all real and personal property of an airport fuel delivery company as follows:

1. Determine the base value.

2. Compute the asset change factor.

3. Multiply the base value by the asset change factor to compute the preliminary system value. If the asset change factor does not apply, the preliminary system value is the system net book value of plant in service as of December 31 immediately preceding the current valuation year.

4. Add the value of construction work in progress, materials and supplies and noncapitalized leased operating property to the preliminary system value.

5. Compute the allocation factor.

6. Multiply the sum computed pursuant to paragraph 4 of this subsection by the allocation factor.

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

1. "Allocation factor" means the factor used to assign part of the system value to this state and is computed by dividing the total Arizona original cost of plant in service, materials and supplies, construction work in progress and noncapitalized leased operating property as of December 31 of the preceding calendar year by the corresponding total system original cost as of December 31 of the preceding calendar year.

2. "Asset change factor" means the ratio derived from dividing the system net book value of plant in service as of December 31 immediately preceding the current valuation year by the system net book value of plant in service as of December 31 immediately preceding the prior valuation year. If the denominator is zero, the asset change factor does not apply.

3. "Base value" means the final full cash value of the system plant in service in the previous valuation year. If the property was not subject to property valuation in this state in the previous valuation year, the value is the system net book value of plant in service plus the value of construction work in progress, materials and supplies and noncapitalized leased operating property. If ownership changes, the base value shall be transferred to the new owner.

4. "Construction work in progress" means eighty-five per cent of the total of the value of the balances of work orders for plant in process of construction on the last day of the preceding calendar year.

5. "Noncapitalized leased operating property" means property subject to an agreement that transfers the use of property to the lessee during the term of the lease and that is not capitalized on the lessee's balance sheet.

6. "Preliminary system value" means the base value multiplied by the asset change factor.

7. "System net book value of plant" means the original cost of the system plant in service less the related accumulated provision for depreciation.

8. "System value" means the sum of the system value of plant in service, construction work in progress, materials and supplies and noncapitalized leased operating property.
A.R.S. § 42-2073 — Arizona Code / Title 42 / Chapter 2 / Article 2 / Section 2073
42-2073 Report of employee misconduct; definition
Status: in_force

42-2073. Report of employee misconduct; definition

A. On or before March 1 of each year, beginning in 2001, the director shall submit a detailed report of employee misconduct verified as valid to the governor, the speaker of the house of representatives and the president of the senate. The report shall include:

1. All categories of instances involving the misconduct of employees of the department during the preceding calendar year.

2. The disposition during the preceding calendar year of any instances of misconduct, without regard to the year of misconduct.

3. The primary activity the employee was engaged in when the misconduct occurred.

4. The nature of the misconduct,

5. The number of incidents received by category and the disposition of those incidents, including the number of employees reprimanded, terminated or prosecuted.

B. Incidents that are subject to reporting include only written complaints and complaints received by telephone through management channels.

C. In collecting data for the report, the director or the director's designee shall maintain records of taxpayer complaints of misconduct verified as valid by department employees on an individual basis. The individual employee records shall be used to prepare the report but shall not be listed in the report. The department shall use the individual records in evaluating the performance of the individual employee.

D. The director shall create and adopt a uniform procedure by which the department shall evaluate complaints of employee misconduct for the purposes of verifying the complaint as valid.

E. For purposes of this section "verified as valid" means any report of employee misconduct that has been reviewed pursuant to subsection D and determined by the department to be in violation of any one of the following:

1. The laws of the United States or this state.

2. Policies adopted by the state of Arizona.

3. Policies adopted by the department.
A.R.S. § 42-14255 — Arizona Code / Title 42 / Chapter 14 / Article 6 / Section 14255
42-14255 Assessment, levy and collection of tax; limitation on small airline company tax
Status: in_force

42-14255. Assessment, levy and collection of tax; limitation on small airline company tax

A. The department shall annually:

1. Enter in its records the full cash value as determined under this article of the flight property of the airline companies in this state.

2. Assess the property as provided by sections 42-12005 and 42-15005.

3. Levy a tax against the values so determined and assessed at a rate that equals the sum of the average rates for primary and secondary property taxes in the taxing jurisdictions in this state for the current year.

4. Collect the taxes according to the schedules prescribed by section 42-18052.

5. Deposit, pursuant to sections 35-146 and 35-147, the tax revenues in the state aviation fund.

B. The tax imposed by this section is in lieu of all other ad valorem taxes on the flight property of airline companies in this state.

C. Delinquent taxes bear interest at the rate determined pursuant to section 42-1123.

D. The full cash values that are used for tax purposes pursuant to subsection A of this section are a matter of public record and are not confidential information under chapter 2, article 1 of this title.
A.R.S. § 42-19113 — Arizona Code / Title 42 / Chapter 19 / Article 3 / Section 19113
42-19113 Sale
Status: in_force

42-19113. Sale

A. The sheriff shall offer the personal property, or as much of the property as is necessary to pay the taxes, interest and costs of sale, at a public sale held at the time fixed in the notices.

B. Any person, including the county, may bid at the sale, and the property shall be sold to the highest bidder for cash.

C. If no bid is made for the property in an amount sufficient to pay the taxes, the sheriff may execute and deliver a bill of sale conveying the title of the property to the highest bidder, together with the property.
A.R.S. § 42-5164 — Arizona Code / Title 42 / Chapter 5 / Article 4 / Section 5164
42-5164 Disposition of revenue
Status: in_force

42-5164. Disposition of revenue

A. The department shall deposit, pursuant to sections 35-146 and 35-147, all monies received under the provisions of this article.

B. Twenty per cent of the revenues collected from the tax on electricity purchased from electricity suppliers is designated as distribution base for purposes of section 42-5029.

C. The remainder of the monies collected pursuant to this article shall be deposited in the state general fund pursuant to section 42-1116.
A.R.S. § 42-11104 — Arizona Code / Title 42 / Chapter 11 / Article 3 / Section 11104
42-11104 Exemption for educational and library property
Status: in_force

42-11104. Exemption for educational and library property

A. Libraries, colleges, school buildings and other buildings that are used for education, with their furniture, libraries and equipment and the land that is appurtenant to and used with them, are exempt from taxation if they are used for education and not used or held for profit.

B. Property and buildings are exempt from taxation if leased from:

1. A school district pursuant to a lease or lease-purchase agreement under section 15-342, paragraph 9 or 10.

2. A community college district pursuant to a lease or lease-purchase agreement under section 15-1444.

C. Property and buildings, including land, improvements, furniture and equipment, that are owned by a nonprofit organization that is recognized under section 501(c)(3) of the internal revenue code and that operates as:

1. A charter school pursuant to section 15-183 are exempt from taxation beginning on the date the nonprofit organization acquires ownership of the property and buildings if the property and buildings are used for education and are not used or held for profit.

2. A trap and skeet shooting club that teaches, trains, sponsors, coaches or hosts or sponsors clinics, shooting leagues, competitive tournaments or other events, including hunter and firearm safety classes, are exempt from taxation if the property and buildings are used for education purposes and not used or held for profit.

3. A residential treatment and education facility are exempt from taxation beginning on the date the nonprofit organization acquires ownership of the property and buildings if the property and buildings are used for education and are not used or held for profit.

D. Within ten days after receiving an initial affidavit of eligibility submitted under section 42-11152 by a nonprofit organization described under subsection C of this section, the county assessor, on request, shall issue a receipt for the affidavit.

E. A nonprofit organization described under subsection C of this section shall file with the assessor the affidavit required by section 42-11152 and evidence of the organization's tax exempt status under section 501(c)(3) of the internal revenue code when initially claiming the exemption.

F. A nonprofit organization described under subsection C of this section that acquires ownership of property that was previously owned by another nonprofit organization and used primarily for education shall comply with the requirements of section 42-11152 to qualify and establish eligibility for exemption.

G. If a nonprofit organization described under subsection C of this section that holds title to property used primarily for education fails to file the affidavit required by section 42-11152 in a timely manner, but otherwise qualifies for exemption, the county board of supervisors, on petition by the organization, shall direct the county treasurer to:

1. Refund any property taxes paid by the organization for a tax year if the organization submits a claim for the refund to the county treasurer within one year after the date the taxes were paid. The county treasurer shall pay the claim within thirty days after it is submitted to the treasurer. The county treasurer is entitled to a credit for the refund in the next accounting period with each taxing jurisdiction to which the tax monies may have been transmitted.

2. Forgive and strike off from the tax roll any property taxes and accrued interest and penalties that are due but not paid.
A.R.S. § 42-6006 — Arizona Code / Title 42 / Chapter 6 / Article 1 / Section 6006
42-6006 Municipal elections on tax issues
Status: in_force

42-6006. Municipal elections on tax issues

A city or town may submit any issue relating to a transaction privilege tax, sales, use, franchise or other similar tax or fee, however denominated, to the qualified electors of the city or town at any regular or special municipal election, and may spend public monies of the city or town to cover the expenses of the election on that issue.
A.R.S. § 42-18265 — Arizona Code / Title 42 / Chapter 18 / Article 6.1 / Section 18265
42-18265 Publishing notice
Status: in_force

42-18265. Publishing notice

A. In addition to mailing notice pursuant to section 42-18264, the county treasurer shall publish notice once a week for two consecutive weeks in a newspaper of general circulation in the area in which the property is located, or in a newspaper of general circulation in the county.

B. The published notice shall state the application for a treasurer's deed and shall include:

1. The name of the applicant.

2. A description of the property.

3. The date on which the tax lien was assigned.

4. The amount of taxes, interest, penalties and charges for which the tax lien was assigned.

5. A statement that unless the property is redeemed before the stated date a treasurer's deed will be executed and delivered to the county board of supervisors acting on behalf of this state.

6. The last date for redeeming the tax lien.
A.R.S. § 42-18351 — Arizona Code / Title 42 / Chapter 18 / Article 8 / Section 18351
42-18351 Circumstances for abating tax and removing tax lien
Status: in_force

42-18351. Circumstances for abating tax and removing tax lien

This article applies in the following situations:

1. An error or omission resulting in an improper imposition of a property tax.

2. An event or circumstance that existed at the time of the levy and assessment, or that occurred afterwards, and that invalidates the lien of the property tax or the sale of the lien.

3. The property tax lien was not advertised for sale pursuant to section 42-18105 within five years after the delinquency, unless the failure to advertise within five years after the delinquency was due to a restraining order or injunction issued by a court of competent jurisdiction.

4. The cost of pursuing the statutory lien sale and collection procedures or the sale of lands under article 7 of this chapter or the cost of the seizure and sale of personal property pursuant to section 42-18401 would equal or exceed the revenue that could be derived.

5. At the discretion of the county treasurer and if the county assessor agrees, for taxes levied against personal property only, the amount of the personal property taxes owing, including interest and penalties, is de minimis and the property taxes are six years or more past due.
A.R.S. § 42-16155 — Arizona Code / Title 42 / Chapter 16 / Article 4 / Section 16155
42-16155 Hearing officers and employees
Status: in_force

42-16155. Hearing officers and employees

A. Subject to title 41, chapter 4, article 4, the state board of equalization may employ one or more hearing officers who must meet the same qualifications prescribed for the members of the board by section 42-16153.

B. Any training activity for hearing officers shall be held in public with notice as prescribed by title 38, chapter 3, article 3.1.

C. A hearing officer is eligible to receive up to three hundred dollars per day for time spent in performing official duties.

D. Subject to title 41, chapter 4, article 4, the state board may appoint a chief clerk and any other employees that it considers to be necessary to carry out its duties.
A.R.S. § 42-16209 — Arizona Code / Title 42 / Chapter 16 / Article 5 / Section 16209
42-16209 Service on defendants
Status: in_force

42-16209. Service on defendants

A. A copy of the notice of appeal shall be served on the defendant or defendants within ten days after filing in the manner provided for service of process in the rules of civil procedure or by certified mail.

B. In an appeal taken by the county or the department, service shall be on the person in whose name the property is listed at the address shown on the current tax roll within ten days after filing.

C. An affidavit showing service shall be filed with the clerk of the court.
A.R.S. § 42-1124 — Arizona Code / Title 42 / Chapter 1 / Article 3 / Section 1124
42-1124 Failure to affix stamps or pay or account for tax; forfeiture of commodity; sale of forfeited commodity; effect of seizure and sale; request for administrative hearing; definitions
Status: in_force

42-1124. Failure to affix stamps or pay or account for tax; forfeiture of commodity; sale of forfeited commodity; effect of seizure and sale; request for administrative hearing; definitions

A. If the department or its authorized agents or representatives discover any luxury subject to tax under chapter 3 of this title to which official stamps have not been affixed as required or on which the tax has not been paid or accounted for, the department or its agent or representative may seize and take possession of the luxury, and it is deemed forfeited to this state. Except as provided in subsection D or E of this section, the department, within a reasonable time thereafter, pursuant to a notice posted on the premises or by publication in a newspaper of general circulation in the county where the sale is to take place, not fewer than five days before the date of sale, shall offer for sale and sell the forfeited luxuries. The department shall pay the proceeds of the sale into the state general fund. The sale shall take place in the county that is most convenient and economical. The department need not offer any property for sale if, in its opinion, the probable cost of sale exceeds the value of the property.

B. The seizure and sale do not relieve any person from the penalties provided for violating this title.

C. The department of revenue may enter into an interagency agreement with the department of transportation for the purpose of carrying out tobacco enforcement under chapter 3 of this title at ports of entry.

D. All tobacco products that are seized for violations under this title shall be forfeited to this state.  All tobacco products that are forfeited to this state pursuant to section 13-3711, 36-798.06 or 42-3461 or section 44-7111, section 6(b) shall be destroyed. If a distributor defrauds this state by knowingly and intentionally failing to keep or make any record, return, report or inventory pertaining to tobacco products, by refusing to pay any luxury tax for tobacco products subject to tax under chapter 3 of this title or by attempting to evade or defeat any requirement of this title, the distributor shall forfeit to this state all fixtures, equipment and all other materials and personal property that are located on the premises of the distributor.  Alternatively, at the request of the department, the distributor may be enjoined by an action commenced by the attorney general or a county attorney in the name of the state from engaging or continuing in any business for which a tax is imposed by this chapter until the tax has been paid and until the person has complied with this title.

E. The department may sell or otherwise dispose of any tobacco products forfeited to this state on such conditions as it deems most advantageous and just under the circumstances, unless the tobacco products are forfeited pursuant to section 13-3711, 36-798.06 or 42-3461 or section 44-7111, section 6(b). The department shall deposit the proceeds of any sales made pursuant to this subsection in the state general fund.

F. The department shall give notice of the seizure and forfeiture of tobacco products described in this section by personal service or by certified mail to all persons known by the department to have any right, title or interest in the property. Notice shall include a description of the tobacco products seized, the reason for the seizure and the time and place of the seizure.  For seizures of cigarettes of more than sixty-one cartons of two hundred cigarettes each or the equivalent in cigarette count, the department shall post and maintain an online notice of seizure and forfeiture on its website for a period of at least six months, beginning not later than ten business days after the date of the personal service of the notice to a person or the date of the mailing of the notice.  The online notice shall display the date on which the department posts the notice to the website, which shall serve as the date of publication of the notice.

G. Any person whose legal rights, duties or privileges are determined by the notice of seizure and forfeiture may file a request for an administrative hearing with the department on a form prescribed by the department. The request for an administrative hearing shall contain a statement of the petitioner's interest in the tobacco products and an explanation of why the release or recovery of the tobacco products is warranted on the ground that the tobacco products were erroneously or illegally seized.

H. The seizure and forfeiture of tobacco products by the department is an appealable agency action as defined in section 41-1092 and is governed by title 41, chapter 6, article 10 and section 42-1251, except that:

1. A request for an administrative hearing that is filed under subsection G of this section is deemed to be timely filed if the request is filed with the department within ten days after the date of personal service on the petitioner or the date of mailing the notice to the petitioner. Any person not served personally or by mail shall file the request within ten days after the date of publication of the notice. The failure of a person to file a timely request constitutes a bar to that person's right to any interest in the tobacco products, except insofar as the rights of that person may be established in an action filed by the department under this chapter.

2. If a request for an administrative hearing is not filed with the department at the expiration of ten days after the notice has been personally served, mailed or published, the department's determination is final. If a timely request for an administrative hearing has been filed with the department, the department shall request a hearing by the office of administrative hearings and the department shall suspend action until the final order of the department has been issued. An order that is issued by the office of administrative hearings is the final order of the department thirty days after the petitioner receives the decision unless a decision by the director is issued pursuant to section 42-1251. If the director issues a decision, that decision is the final order of the department.

I. For the purposes of this section, "cigarette", "distributor" and "tobacco products" have the same meanings prescribed in section 42-3001.
A.R.S. § 42-15155 — Arizona Code / Title 42 / Chapter 15 / Article 4 / Section 15155
42-15155 Abstract of assessment roll; contents; distribution
Status: in_force

42-15155. Abstract of assessment roll; contents; distribution

A. On or before January 20 of each year, the clerk of the board of supervisors shall make an abstract of the roll containing the valuations by taxing jurisdictions of all property in the county including:

1. The total personal property tax roll as provided by section 42-17053.

2. Such other information as prescribed by the department.

B. The clerk shall file one copy of the abstract in the office of the board of supervisors and shall transmit additional copies to the state or county board of equalization, as appropriate, and to the department.
A.R.S. § 42-2070 — Arizona Code / Title 42 / Chapter 2 / Article 2 / Section 2070
42-2070 Prohibited audit techniques
Status: in_force

42-2070. Prohibited audit techniques

The department shall not use financial status or economic reality examination techniques to determine the existence of unreported income of any taxpayer, except in the following circumstances:

1. The director may authorize the use of financial status or economic reality examination techniques in criminal investigations.

2. The director may accept amended returns due after any federal adjustment required pursuant to section 43-327 in which the change or correction was determined by the commissioner of internal revenue or other officer of the United States or other competent authority using financial status or economic reality techniques.

3. The director may authorize a deficiency assessment pursuant to section 42-1108 if the taxpayer fails to report a change or correction pursuant to section 43-327 in which the commissioner of internal revenue or other officer of the United States or other competent authority used financial status or economic reality techniques and the department receives the change or correction through its exchange agreement with the internal revenue service.
A.R.S. § 42-18261 — Arizona Code / Title 42 / Chapter 18 / Article 6.1 / Section 18261
42-18261 Application for treasurer's deed by board of supervisors on behalf of state
Status: in_force

42-18261. Application for treasurer's deed by board of supervisors on behalf of state

If a lien is not redeemed at any time beginning five years after the lien is assigned to this state, the county board of supervisors, acting on behalf of this state, may apply for and receive a treasurer's deed to the property under this article.
A.R.S. § 42-19003.01 — Arizona Code / Title 42 / Chapter 19 / Article 1 / Section 19003.01
42-19003.01 Computers and equipment; hardware; software; definition
Status: in_force

42-19003.01. Computers and equipment; hardware; software; definition

A. Except as provided by subsection C of this section, personal computers and general purpose computers used in a trade or business shall be valued as personal property.

B. Operating system software necessary to enable the operation of personal computers, general purpose computers and peripheral equipment shall be valued as a part of the computer on which it is installed.

C. All other software, other than operating system software, whether it is canned or customized for a specific application by a personal computer or a general purpose computer, shall not be valued as personal property.

D. For the purposes of this section, "operating system software" means the collection of software that directs the computer's low-level operations, controlling and scheduling the execution of application programs and managing the low-level operation of storage, input, output and communication resources.
A.R.S. § 42-11130 — Arizona Code / Title 42 / Chapter 11 / Article 3 / Section 11130
42-11130 Exemption for public library organizations
Status: in_force

42-11130. Exemption for public library organizations

Property that is not used or held for profit, that is owned by an organization the mission of which is to provide supplemental financial support to public libraries and that qualifies as a charitable organization and is recognized under section 501(c)(3) of the internal revenue code is exempt from taxation if the property is used predominantly for those purposes.
A.R.S. § 42-12055 — Arizona Code / Title 42 / Chapter 12 / Article 2 / Section 12055
42-12055 Review of and appeal from classification
Status: in_force

42-12055. Review of and appeal from classification

A person may have the classification assigned to that person's property reviewed and may appeal the decision in the same manner as provided by law for a review of a valuation for property taxes and an appeal from that review.
A.R.S. § 42-6055 — Arizona Code / Title 42 / Chapter 6 / Article 2 / Section 6055
42-6055 Authority of municipalities to provide retroactive relief from model city tax code
Status: in_force

42-6055. Authority of municipalities to provide retroactive relief from model city tax code

Any city or town which adopted the model city tax code may elect to amend the effective date of any provision of such code, or amend the effective date for application to any specified class of taxpayers of any provision of such code, to any date after the effective date of the original adoption of the code in any case where the city or town believes a substantial number of taxpayers may not have received a fair notice as to the applicability of such tax, or in any case where the city or town determines that a prospective application of a provision may further substantial justice. Nothing in this section is intended to require any city or town to take action.
A.R.S. § 42-15104 — Arizona Code / Title 42 / Chapter 15 / Article 3 / Section 15104
42-15104 Appeal
Status: in_force

42-15104. Appeal

A person who is not satisfied with the valuation or classification of the person's property determined by the assessor may:

1. Petition the assessor for review pursuant to chapter 16, article 2 of this title.

2. Appeal to tax court pursuant to section 42-16201.
A.R.S. § 42-5041 — Arizona Code / Title 42 / Chapter 5 / Article 1 / Section 5041
42-5041 Assessment of fees; integrated tax system modernization project; fund
Status: in_force

42-5041. Assessment of fees; integrated tax system modernization project; fund

A. From and after June 30, 2022 through June 30, 2028, the department shall assess and collect fees from counties, cities, towns, councils of governments and regional transportation authorities as determined by the director and as provided by this section to implement an integrated tax system modernization project at the department.

B. From and after June 30, 2022 through June 30, 2028, a fee is assessed to each county, city and town that receives state shared revenues pursuant to section 42-5029 or 43-206, to each council of governments that receives revenues pursuant to section 42-6105 and to each regional transportation authority located in a county with a population of more than eight hundred thousand persons that receives revenues pursuant to section 42-6106.

C. The department shall assess the fees under subsection A and B of this section not later than October 31 each year, and the fees are payable immediately on assessment. If a county, city, town, council of governments or regional transportation authority fails to pay the fees in full on or before December 31, the department shall notify the state treasurer who shall withhold the delinquent amount from the distribution of monies to the affected county, city or town pursuant to sections 42-5029 and 43-206, from the distribution of monies to the affected council of governments pursuant to section 42-6105 and from the distribution of monies to the affected regional transportation authority pursuant to section 42-6106, and who shall continue to withhold monies until the entire amount of the assessment has been satisfied.

D. Counties, cities and towns may meet their cost sharing obligation from any source of county, city or town revenue designated by the appropriate county, city or town. The county sources may include monies of any countywide special taxing jurisdiction in which the board of supervisors serves as the board of directors.

E. From and after June 30, 2022 through June 30, 2028, pursuant to section 42-5029.02, the department shall transfer an amount from monies collected pursuant to section 42-5010.01 and section 42-5155, subsection E as determined by the director to implement the integrated tax system modernization project at the department.  The amount transferred pursuant to this subsection shall be the actual reasonable costs incurred by the department for integrated tax system modernization upgrades related to the taxes authorized and levied pursuant to section 42-5010.01 and section 42-5155, subsection E.

F. From and after June 30, 2022 through June 30, 2028, pursuant to section 36-2856, subsection B, paragraph 2, the state treasurer shall transfer an amount from monies collected pursuant to section 42-5452 as determined by the director to implement the integrated tax system modernization project at the department.  The amount transferred pursuant to this subsection shall be the actual reasonable costs incurred by the department for integrated tax system modernization upgrades related to the tax authorized and levied by section 42-5452.

G. All monies paid to the department or withheld by the state treasurer for the fees assessed pursuant to subsection B of this section or transferred pursuant to subsections E and F of this section shall be credited to the department of revenue integrated tax system project fund established by subsection H of this section.

H. The department of revenue integrated tax system project fund is established consisting of monies deposited or transferred to the fund pursuant to this section.  The director shall administer the fund. Monies in the fund are subject to legislative appropriation.  The director shall use monies in the fund solely for the administrative, development and other operating costs incurred in implementing the integrated tax system modernization project at the department.
A.R.S. § 42-15055 — Arizona Code / Title 42 / Chapter 15 / Article 2 / Section 15055
42-15055 Failing to file report; false information; classification; evading tax; penalty
Status: in_force

42-15055. Failing to file report; false information; classification; evading tax; penalty

A. A person who knowingly fails to file any report of taxable property that is required by this article or to supply any information that is required by the assessor or the deputy assessor or who knowingly makes, renders, signs or verifies any false or fraudulent information is guilty of a class 2 misdemeanor.

B. A person who knowingly fails or refuses to furnish the assessor with such information or material as demanded under section 42-15052 is guilty of a class 2 misdemeanor.

C. If the person fails to deliver the report as required by section 42-15052, the assessor shall add a penalty of an additional ten per cent to the value of the property for the tax year.

D. If the person fails to file the report as required by section 42-15053, the assessor shall add a penalty of an additional ten per cent to the value of the property for the tax year. If the person fails to prepare and deliver the report within the specified period, but within thirty days thereafter, the assessor may abate all or part of the penalty.

E. Any property that is knowingly concealed, removed, transferred or misrepresented by the owner or agent of the owner to evade taxation is liable, on discovery, for the amount of the taxes due determined pursuant to section 42-15054, plus a penalty equal to the amount of taxes due for the year in which the discovery was made.
A.R.S. § 42-1116.02 — Arizona Code / Title 42 / Chapter 1 / Article 3 / Section 1116.02
42-1116.02 Department of revenue tax fraud interdiction fund; uses
Status: in_force

42-1116.02. Department of revenue tax fraud interdiction fund; uses

A. The department of revenue tax fraud interdiction fund is established consisting of fines collected pursuant to section 42-1127, subsection B, paragraphs 5 and 6.

B. The director shall administer the fund.  Subject to legislative appropriation, the director shall:

1. Use fifty percent of the monies in the fund to detect violations and enhance tax fraud analytics used to detect violations pursuant to section 42-1127, subsection B.

2. Transfer fifty percent of the monies in the fund to the attorney general for prosecuting violations pursuant to section 42-1127, subsection B.
A.R.S. § 42-14502 — Arizona Code / Title 42 / Chapter 14 / Article 10 / Section 14502
42-14502 Exclusive method and procedure of valuation
Status: in_force

42-14502. Exclusive method and procedure of valuation

This article establishes the exclusive valuation methods and procedures for determining the valuation of property of an airport fuel delivery company.
A.R.S. § 42-13452 — Arizona Code / Title 42 / Chapter 13 / Article 10 / Section 13452
42-13452 Computing valuation
Status: in_force

42-13452. Computing valuation

A. Except as provided by subsection B, the county assessor shall determine the valuation of timeshare property based on the original gross sales price of the timeshare interests of the timeshare property to a buyer. If there are insufficient original sales, the county assessor may use the sales of comparable timeshare interests.  When using the original gross sales price of the timeshare interests, the county assessor shall deduct a reasonable amount representing nonrealty components of the original gross sales price.  The deductions may include extraordinary initial marketing costs, business going concern value, excess sales commission costs, unusual financing, transactions that are not at arms length, atypical developer risks, extended marketing time, the value of any personal property and other nonrealty components, including vacation conveniences and services, club memberships, exchange programs and unusual closing costs.  The amount of the deductions shall be presumed to be sixty-five per cent of the original gross sales price of the timeshare interest, except that the presumption is rebuttable by the county assessor or the managing entity.

B. If the value of the timeshare interests can be appropriately determined by using resale prices of the timeshare interests for the timeshare property, the county assessor shall determine the value of the timeshare property based on the resale prices of the timeshare interests. If there are insufficient resale prices, the county assessor may use resale prices of comparable timeshare interests.  When using the resale price, the county assessor shall deduct from the resale price the nonrealty components, including:

1. Atypical costs associated with the resale, including marketing costs, holding costs, commissions and financing costs.

2. The value of any personal property and rights associated with the timeshare interest being resold.

C. If the county assessor rebuts the presumption in subsection A, the county assessor, on or before mailing the notice of valuation, shall notify the managing entity of the reason for the disapproval and establish the methodology the county assessor will use in determining the value of the timeshare property.
A.R.S. § 42-18151 — Arizona Code / Title 42 / Chapter 18 / Article 4 / Section 18151
42-18151 Who may redeem real property tax liens; persons owning partial interest
Status: in_force

42-18151. Who may redeem real property tax liens; persons owning partial interest

A. A real property tax lien that is sold under article 3 of this chapter may be redeemed by:

1. The owner.

2. Any person that wants to pay on behalf of the owner by making a charitable gift.

3. The owner's agent, assignee or attorney.

4. Any person who has a legal or equitable claim in the property, including a certificate of purchase of a different date.

B. A person who owns an interest in real property less than the whole may redeem a tax lien against that interest as a percentage of the entire liability reported by the county assessor by paying the proportionate part of the whole amount due.
A.R.S. § 42-17306 — Arizona Code / Title 42 / Chapter 17 / Article 7 / Section 17306
42-17306 Certificate of deferral; record
Status: in_force

42-17306. Certificate of deferral; record

A. The county treasurer shall issue a certificate of deferral for each residence whose property taxes are deferred under this article that names the individual, describes the property and states the tax year, the amount of taxes that is deferred and the rate of interest that accrues to the certificate, computed pursuant to section 42-17309. The treasurer shall:

1. Transmit a copy of the certificate to the taxpayer.

2. Record a copy of the certificate in the office of the county recorder, which serves as actual notice of the lien of deferred taxes.

3. Transmit a copy of the certificate to the county assessor.

4. Maintain a permanent record of all taxes that are deferred under this article in the county each year.

5. Enter the deferral on the current year's tax roll.

B. The issuance of a certificate of deferral under this article has the effect of:

1. Deferring the payment of property taxes for the tax year for which the claim is filed.

2. Attaching the lien for deferred taxes to the residence as described in section 42-17308.

C. Deferred property taxes are not considered to be delinquent, and the treasurer shall not include them in the tax record of delinquent taxes.
A.R.S. § 42-3502 — Arizona Code / Title 42 / Chapter 3 / Article 12 / Section 3502
42-3502 Transport of untaxed other tobacco products prohibited; exceptions; definition
Status: in_force

42-3502. Transport of untaxed other tobacco products prohibited; exceptions; definition

A. Except as allowed in section 42-3403, a person may not hold, store or transport untaxed other tobacco products for sale or distribution in this state in any vehicle.

B. This section does not apply to either of the following:

1. A vehicle that is owned, operated or contracted by a person who holds a valid license issued under section 42-3401 and is transporting untaxed other tobacco products from one to another of the licensee's places of business listed on its application.

2. A vehicle that is transporting untaxed other tobacco products to a licensed distributor as part of a lawful sale or in interstate commerce to a person lawfully operating as a manufacturer, distributor or retailer of other tobacco products.

C. For the purposes of this section, "untaxed other tobacco products" means other tobacco products on which applicable taxes have not been remitted pursuant to this chapter.
A.R.S. § 42-12106 — Arizona Code / Title 42 / Chapter 12 / Article 3 / Section 12106
42-12106 Effect of changing circumstances
Status: in_force

42-12106. Effect of changing circumstances

A. A sale or transfer of historic property to a new owner or a transfer of historic property to a new owner by reason of the death of the former owner does not disqualify the property from assessment as historic property if the property continues to qualify as historic property under this article.

B. If all or part of a parcel of property ceases to qualify as historic property under this article, the person who owns the property at the time of the change shall notify the county assessor of the change before the next January 1.

C. The owner of property that is classified and assessed as commercial historic property shall apply to the state historic preservation officer for approval of any improvement, alteration or demolition of the property. Each modification that is intended to restore or rehabilitate commercial historic property must be approved by the historic preservation officer to qualify for classification and assessment as class seven or class eight property.
A.R.S. § 42-13055 — Arizona Code / Title 42 / Chapter 13 / Article 2 / Section 13055
42-13055 Reducing minimum value for property in use
Status: in_force

42-13055. Reducing minimum value for property in use

A. Beginning in valuation year 2000, the department shall reduce the minimum value prescribed for class one, paragraphs 8, 9, 10 and 13 and class two (P) valued by the assessor by 2.5 per cent good each year.

B. This section does not require the department to reduce the minimum value for any property in use below 2.5 per cent good.
A.R.S. § 42-12104 — Arizona Code / Title 42 / Chapter 12 / Article 3 / Section 12104
42-12104 Valuation and assessment
Status: in_force

42-12104. Valuation and assessment

A. The county assessor shall determine the assessed valuation of historic property as provided by chapter 15, article 1 of this title. Each year that the property is classified and assessed as historic property the assessor shall enter on the rolls that the property is so assessed and may be subject to additional taxes under section 42-12107 by adding the notation "historic property (potential additional tax)".

B. The assessor shall determine the valuation of commercial historic property that is classified as class seven under section 42-12007 or class eight under section 42-12008 by using the market approach to valuation as described in section 42-16051, subsection B, paragraph 2 or by using the cost approach to valuation as described in section 42-16051, subsection B, paragraph 3, using the year of application as the base year.
A.R.S. § 42-15304 — Arizona Code / Title 42 / Chapter 15 / Article 7 / Section 15304
42-15304 Tax levy of possessory improvements
Status: in_force

42-15304. Tax levy of possessory improvements

A. Ownership of improvements on government property shall be considered sufficient security for the payment of taxes levied thereon and may be placed on the real property roll.

B. If the tax on any possessory improvement remains unpaid at the date set for selling the real property tax liens, the assessment together with interest, penalties and costs shall be subject to procedures for delinquent taxes as real property pursuant to chapter 18, article 3 of this title.
A.R.S. § 42-17155 — Arizona Code / Title 42 / Chapter 17 / Article 4 / Section 17155
42-17155 County property tax information worksheet
Status: in_force

42-17155. County property tax information worksheet

Within seven days after adopting the rates and levies pursuant to section 42-17151, the county board of supervisors shall compile and make available to the public the adopted property tax rates, levies and valuations for all taxing jurisdictions in the county on a worksheet prescribed by the department.  The board shall post a complete copy of the worksheet in a prominent location on the county's official website.
A.R.S. § 42-16215 — Arizona Code / Title 42 / Chapter 16 / Article 5 / Section 16215
42-16215 Transmitting judgment to county or department; correcting tax rolls
Status: in_force

42-16215. Transmitting judgment to county or department; correcting tax rolls

A. The clerk of the court shall transmit the judgment to the clerk of the board of supervisors or to the department, whichever is appropriate, and to the county treasurer.

B. Unless an appeal is taken according to the rules of civil procedure, the board of supervisors, county assessor, county treasurer or department, whichever is appropriate, shall correct the rolls within fifteen days according to the judgment.

C. The full cash value found by the court shall be entered on the tax roll and shall be used to determine the taxes due on the property.
A.R.S. § 42-2059 — Arizona Code / Title 42 / Chapter 2 / Article 2 / Section 2059
42-2059 Additional audits or proposed assessments prohibited; exceptions
Status: in_force

42-2059. Additional audits or proposed assessments prohibited; exceptions

A. When the department completes an audit or the findings of a managed audit are accepted by the director or approved on appeal and a deficiency has been completely determined under section 42-1108 or chapter 1, article 6 of this title, the taxpayer's liability for the particular tax for the period subjected to the audit is fixed and determined, and an additional audit may not be conducted except under the following circumstances:

1. A taxpayer files a claim for refund under section 42-1251, subsection C or any other provision authorizing a claim for refund.  Any departmental audit of the claim is limited to the issues presented on the claim for refund.

2. Changes or corrections are required to be reported to the department by section 43-327. The department may audit any such reports or any periods for which a report was required notwithstanding this section and may determine a tax deficiency or a refund.

3. If the taxpayer failed to disclose material information during the audit, or falsified books or records or otherwise engaged in an action that prevented the department from conducting an accurate audit, the applicability of this subsection may be part of a subsequent protest and may be contested by the taxpayer pursuant to chapter 1, article 6 of this title.

4. If a managed audit is completed under the terms of a limited managed audit agreement, the department may audit the issues not covered by the limited managed audit agreement within the statute of limitations prescribed by section 42-1104.

B. If the department issues a notice of proposed assessment of taxes imposed by chapter 5, article 1 or 4 of this title or title 43, chapter 10, the department may not increase the amount of the proposed assessment except in one or more of the following circumstances:

1. The taxpayer made a material misrepresentation of facts.

2. The taxpayer failed to disclose a material fact to the auditor.

3. The department requested information and the taxpayer fails to provide that information to the department.

4. After issuing the notice of proposed assessment but before the assessment becomes final the tax court, court of appeals or supreme court issues a decision, the application of which causes the tax initially proposed to increase.

C. Subsection B of this section does not apply to changes or corrections that are required to be reported to the department by section 43-327.
A.R.S. § 42-15302 — Arizona Code / Title 42 / Chapter 15 / Article 7 / Section 15302
42-15302 Valuation of possessory improvements
Status: in_force

42-15302. Valuation of possessory improvements

The assessor shall use standard appraisal methods and techniques to value possessory improvements.
A.R.S. § 42-18003 — Arizona Code / Title 42 / Chapter 18 / Article 1 / Section 18003
42-18003 Delivery of roll to county treasurer; resolution for collecting taxes
Status: in_force

42-18003. Delivery of roll to county treasurer; resolution for collecting taxes

A. On or before October 1 of each year the assessment and tax roll and the cross-index shall be delivered to the county treasurer.

B. On completing the assessment and tax roll, the county board of supervisors shall adopt a resolution for the collection of taxes by the county treasurer as provided by law from the persons who are listed in the roll. The county treasurer is thereafter responsible for collecting the totals of all taxes levied on the roll.

C. The roll attached to the county board of supervisors' resolution for collecting taxes is the treasurer's authority to collect the levied taxes.
A.R.S. § 42-16051 — Arizona Code / Title 42 / Chapter 16 / Article 2 / Section 16051
42-16051 Petition for assessor review of improper valuation or classification
Status: in_force

42-16051. Petition for assessor review of improper valuation or classification

A. An owner of property that in the owner's opinion has been valued too high or otherwise improperly valued or listed on the roll may file a petition with the assessor on a written form prescribed by the department.

B. The petition shall state the owner's opinion of the full cash value of the property and substantial information that justifies that opinion of value for the assessor to consider for purposes of basing a change in classification or correction of the valuation. For purposes of this subsection, the owner provides substantial information to justify the opinion of value by stating the method or methods of valuation on which the opinion is based and:

1. Under the income approach, including the information required in section 42-16052.

2. Under the market approach, including the full cash value of at least one comparable property in the same geographic area or the sale of the subject property.

3. Under the cost approach, including the cost to build or rebuild the property plus the land value.

C. The petition may include more than one parcel of property if they are part of the same economic unit according to department guidelines or if they are owned by the same owner, have the same use, are appealed on the same basis and are located in the same geographic area, as determined pursuant to department guidelines, and are on a form prescribed by the department.

D. The petition shall be filed within sixty days after the date the assessor mailed the notice of valuation or the amended notice of valuation under section 42-15101. United States postal service postmark dates are evidence of the date petitions were filed for purposes of this subsection.

E. The petition for review form for property that is listed as class three pursuant to section 42-12003 shall contain simplified instructions and shall be separate from the petition forms used for other classes of property.
A.R.S. § 42-12008 — Arizona Code / Title 42 / Chapter 12 / Article 1 / Section 12008
42-12008 Class eight property
Status: in_force

42-12008. Class eight property

For purposes of taxation, class eight is established consisting of real and personal property and improvements that meet the criteria for property included in class four and also the criteria for commercial historic property as defined in section 42-12101.
A.R.S. § 42-3253 — Arizona Code / Title 42 / Chapter 3 / Article 6 / Section 3253
42-3253 Administration
Status: in_force

42-3253. Administration

Unless otherwise provided, the administration of this article is vested in and shall be exercised by the department according to chapters 1 and 2 of this title and articles 1, 2, 3 and 4 of this chapter, this article and articles 10, 11 and 12 of this chapter.
A.R.S. § 42-15005 — Arizona Code / Title 42 / Chapter 15 / Article 1 / Section 15005
42-15005 Assessed valuation of class five property
Status: in_force

42-15005. Assessed valuation of class five property

The director shall annually determine percentages to apply as a basis for determining the assessed valuation of class five property described in section 42-12005 equal to the ratios that the total net assessed valuation of all taxable property for primary and secondary tax purposes in class one and class six, paragraph 3 and personal property in class two bears to the total limited valuation used for primary tax purposes of such property, and that ratio shall be used for primary tax purposes as required by federal law.
A.R.S. § 42-2071 — Arizona Code / Title 42 / Chapter 2 / Article 2 / Section 2071
42-2071 Reimbursement of bank costs caused by erroneous tax levies
Status: in_force

42-2071. Reimbursement of bank costs caused by erroneous tax levies

A. If the department of revenue issues a levy in error, or erroneously causes one or more checks or other negotiable instruments to be returned to the issuer by the issuer’s bank or financial institution, the taxpayer is entitled to reimbursement for reasonable bank charges, not to exceed five hundred dollars per incident.

B. A taxpayer who claims reimbursement under this section shall file a claim with the department of revenue. The department of revenue shall transmit the claim to the department of administration where it shall be evaluated and paid, if verified, pursuant to title 41, chapter 3.1.

C. By filing a claim under this section, a taxpayer authorizes the department of revenue to provide the department of administration with any relevant information regarding the circumstances and events that are relevant to the claim. The department of administration is subject to the requirements of article 1 of this chapter.
A.R.S. § 42-14159 — Arizona Code / Title 42 / Chapter 14 / Article 4 / Section 14159
42-14159 Computing valuation of distribution cooperatives; standard market value factor; definitions
Status: in_force

42-14159. Computing valuation of distribution cooperatives; standard market value factor; definitions

A. The department shall determine the valuation of the electric distribution and transmission property of a distribution cooperative as defined in section 42-14154 that is operating in this state as follows:

1. Compute the value of the property pursuant to section 42-14154, subsection B.

2. Multiply the value computed under paragraph 1 of this subsection by the standard market value factor determined under subsection E of this section.

B. The value of construction work in progress is fifty per cent of the amount spent and entered on the taxpayer's accounting records as of December 31 of the preceding calendar year as construction work in progress.

C. The value of materials and supplies is the total cost of this property as of December 31 of the preceding calendar year.

D. The value of environmental protection facilities that are required by law is fifty per cent of the depreciated cost of the facilities.

E. The standard market value factor shall be determined as follows:

1. Using the most recent publicly available data obtained from annual reports produced by the federal energy regulatory commission or the publicly available data filed with the securities and exchange commission on form 10-k for each investor-owned electric utility operating in this state, calculate the following standard factors for each investor-owned electric utility:

(a) Megawatt hours sold to ultimate customers per ultimate customer.

(b) Megawatt hours sold to ultimate customers per net dollar invested in distribution plant.

(c) Megawatt hours sold to ultimate customers per dollar of operating and maintenance expense.

(d) Megawatt hours sold to ultimate customers per dollar of distribution operating and maintenance expense.

(e) The number of ultimate customers per net dollar invested in distribution plant.

(f) The number of ultimate customers per mile of distribution line.

2. Determine the average of each of the six standard factors under paragraph 1 of this subsection for the investor-owned electric utilities operating in this state as follows:

(a) For each factor, add the values obtained for that factor for all investor-owned electric utilities operating in this state.

(b) Divide the sum obtained under subdivision (a) of this paragraph for each factor by the number of investor-owned electric utilities operating in this state that were included in the calculation under subdivision (a) of this paragraph for that factor.

3. Using information obtained from the most recent report filed with the department under section 42-14152, calculate each of the standard factors under paragraph 1 of this subsection for the distribution cooperative.

4. Divide each of the six standard factors for the distribution cooperative calculated under paragraph 3 of this subsection by the corresponding average standard factors calculated under paragraph 2 of this subsection.

5. Add the six ratios calculated pursuant to paragraph 4 of this subsection, and divide that sum by six.  The quotient is the standard market value factor.

F. For the purposes of this section:

1. "Distribution line" means a line that is capable of transporting voltage of 69,000 volts or less and that is employed between the primary source of power supply and delivery to a customer.

2. "Distribution plant" means all property that is situated in this state and that is used or useful for the distribution of electric power except land rights, materials and supplies, and licensed vehicles.

3. "Investor-owned electric utility" means a business organization that provides electric power production and distribution, is regarded as a utility and is managed as a private enterprise rather than a function of a government or as a utility cooperative.
A.R.S. § 42-12158 — Arizona Code / Title 42 / Chapter 12 / Article 4 / Section 12158
42-12158 Inspections by county assessor
Status: in_force

42-12158. Inspections by county assessor

The county assessor or the assessor's deputies shall:

1. Make an on-site inspection of twenty-five percent of the property classified as being used for agricultural purposes each year.

2. Make an on-site inspection and appraise all of these properties within every four years.

3. If the county assessor or the assessor's deputy determines that the property does not meet the criteria for agricultural classification, notify the property owner pursuant to section 42-12156.
A.R.S. § 42-15058 — Arizona Code / Title 42 / Chapter 15 / Article 2 / Section 15058
42-15058 Assessment of contiguous properties owned by the same person
Status: in_force

42-15058. Assessment of contiguous properties owned by the same person

If two or more contiguous lots, tracts of land or patented mines are owned by the same person, they may be jointly assessed and one valuation may be determined for the whole.
A.R.S. § 42-18052 — Arizona Code / Title 42 / Chapter 18 / Article 2 / Section 18052
42-18052 Due dates and times; delinquency
Status: in_force

42-18052. Due dates and times; delinquency

A. Except as provided in subsection C of this section, one-half of the amount of the taxes on real property and personal property is due and payable on October 1, and the remaining one-half of the taxes is due and payable on the following March 1.

B. Except as provided in subsection C of this section, one-half of the amount of the taxes that are unpaid is delinquent after November 1 at 5:00 p.m. and the remaining one-half that is unpaid is delinquent after the following May 1 at 5:00 p.m.

C. If the total amount of taxes is one hundred dollars or less:

1. The entire amount of the taxes is due and payable on October 1.

2. The entire amount that is unpaid is delinquent after December 31 at 5:00 p.m.

D. If the delinquency date is a Saturday, Sunday or other legal holiday, the time of delinquency is 5:00 p.m. on the next business day.
A.R.S. § 42-2076 — Arizona Code / Title 42 / Chapter 2 / Article 2 / Section 2076
42-2076 Audit results; documentation
Status: in_force

42-2076. Audit results; documentation

At the time when the department issues a deficiency assessment or denies all or part of a claim for refund, the department shall also provide the taxpayer and, if applicable, the taxpayer's authorized representative with a written explanation of all adjustments made, including the specific statutory, regulatory and judicial bases for the adjustments.
A.R.S. § 42-1130 — Arizona Code / Title 42 / Chapter 1 / Article 3 / Section 1130
42-1130 Temporary tax relief for out-of-state employees and out-of-state businesses; disaster recovery; notice; definitions
Status: in_force

42-1130. Temporary tax relief for out-of-state employees and out-of-state businesses; disaster recovery; notice; definitions

A. An out-of-state employee who is in this state on a temporary basis solely for the purpose of performing disaster recovery from a declared disaster during a disaster period is not required to file, remit, withhold or pay state or local income taxes for or during a disaster period.

B. An out-of-state business that is in this state on a temporary basis solely for the purpose of performing disaster recovery from a declared disaster during a disaster period is not required to file, remit, withhold or pay state or local tax as follows:

1. Income tax for or during the disaster period.

2. Use tax on any infrastructure brought temporarily into this state for or during the disaster period.

3. Property tax on any property brought temporarily into this state for or during the disaster period.

C. If the out-of-state business is part of a unitary group filing a combined return, the unitary group filing a combined return is not required to make any filings under subsection B, paragraph 1 of this section related to the disaster recovery of the out-of-state business under subsection B of this section.  For the apportionment of income pursuant to title 43, disaster recovery by an out-of-state business does not increase the amount of income apportioned to this state.

D. On request, an out-of-state business that enters this state shall provide the department with notice that it is in this state for the purpose of performing disaster recovery.  The notice shall include the business's name, state of domicile, principal business address, federal tax identification number, date of entry and contact information.

E. On request, a registered business shall provide the notice required by subsection D of this section for any out-of-state business affiliate that enters this state.  The notice shall include the contact information for the registered business.

F. For the purposes of this section:

1. "Declared disaster" means a state of emergency declared by the governor, a presidential declaration of a federal major disaster or emergency in this state or a disaster or emergency event in this state that is designated by the division of emergency management and that requires disaster recovery under this section.

2. "Disaster period" means a period that is within ten calendar days of the date of issuance of the declared disaster and that extends for a period of sixty calendar days after the end of the declared disaster or any longer period authorized by the governor.

3. "Disaster recovery" means repairing, renovating, installing, building, rendering services or other business activities that relate to infrastructure that has been damaged, impaired or destroyed by a declared disaster.

4. "Infrastructure" means property and equipment owned or used by communications networks, electric generation, transmission and distribution systems and gas distribution systems, water pipelines, public roads and bridges and related support facilities that service multiple customers or citizens of this state and includes buildings, offices, lines, poles, pipes, structures and equipment.

5. "Out-of-state business" means a business entity that existed as an operating entity before the declared disaster, including an affiliate solely by common ownership of a registered business, whose services are requested by a registered business in this state or by the state or a local government for the purpose of performing disaster recovery in this state and that meets all of the following conditions:

(a) Is not present in this state.

(b) Does not conduct business in this state.

(c) Does not have or maintain any state or local registrations, licenses or certifications in this state.

(d) Does not make any tax filings in this state.

6. "Out-of-state employee" means an employee who does not work in this state except for performing disaster recovery during a disaster period.

7. "Registered business" means a business entity that is currently registered to do business in this state and that was a registered business before the declared disaster.
A.R.S. § 42-17052 — Arizona Code / Title 42 / Chapter 17 / Article 2 / Section 17052
42-17052 Values furnished by county assessor and fire districts
Status: in_force

42-17052. Values furnished by county assessor and fire districts

A. On or before February 10 of the tax year, the county assessor shall transmit and certify to the property tax oversight commission and to the governing body of the political subdivision or district in the county the values that are required to compute the levy limit prescribed by sections 42-17051 and 48-807.  For the purposes of this section, these values shall not be changed for the official calculation of levy limits and tax rates after February 10 without the approval of the property tax oversight commission.  These values shall include:

1. The finally equalized valuation of all property, less estimated exemptions, appearing on the tax roll for the current tax year to be used to fix, levy and assess the political subdivision's taxes.

2. The value of the property on the personal property tax roll determined pursuant to section 42-17053.

B. On or before February 10 of the tax year, the county assessor shall determine the limited property value for the current tax year of each school district in the county and shall transmit the values to the county school superintendent to assist the superintendent in computing equalization assistance for education as provided in section 15-991.

C. On or before February 10 of the tax year, the county assessor shall transmit to the staff of the joint legislative budget committee and to the governor's office of strategic planning and budgeting the values that are required to compute the truth in taxation rates prescribed by section 41-1276.

D. On or before February 10 of the tax year, the governing board of each fire district shall transmit to the property tax oversight commission the total assessed value of all property annexed by the district in the preceding calendar year.
A.R.S. § 42-12156 — Arizona Code / Title 42 / Chapter 12 / Article 4 / Section 12156
42-12156 Notice of change in use
Status: in_force

42-12156. Notice of change in use

A. If all or part of the property ceases to qualify as agricultural property under this article, the person who owns the property at the time of change shall notify the county assessor within sixty days after the change.

B. If the county assessor determines that there has been a change of use and the property ceases to qualify as agricultural property under this article, the county assessor shall notify the property owner by certified mail of the reason for reclassifying the property and include information for the property owner to appeal the reclassification.
A.R.S. § 42-5034.01 — Arizona Code / Title 42 / Chapter 5 / Article 1 / Section 5034.01
42-5034.01 Mobile telecommunications services; definitions
Status: in_force

42-5034.01. Mobile telecommunications services; definitions

A. For purposes of any tax that is levied and collected under this chapter relating to mobile telecommunications services, the department 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 A 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 consumer 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 consumer has reasonably exercised the rights and procedures prescribed in this section.

E. For 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. § 42-15060 — Arizona Code / Title 42 / Chapter 15 / Article 2 / Section 15060
42-15060 Presumptions of ownership
Status: in_force

42-15060. Presumptions of ownership

For purposes of taxation the following personal property is considered to be the property of the person in possession:

1. Personal property in possession of a fiduciary.

2. Personal property that is mortgaged or pledged.
A.R.S. § 42-13601 — Arizona Code / Title 42 / Chapter 13 / Article 13 / Section 13601
42-13601 Definitions
Status: in_force

42-13601. Definitions

In this article, unless the context otherwise requires:

1. "Conventional multifamily property" means a residential rental property that does not meet the requirements prescribed in paragraph 3 of this section.

2. "Low-income housing tax credit program" means the federal low-income housing tax credit program established by the tax reform act of 1986, codified in section 42 of the internal revenue code and administered by the Arizona department of housing pursuant to section 35-728 to encourage construction and rehabilitation of low-income rental housing.

3. "Low-income multifamily residential rental property" means multifamily residential property to which all of the following apply:

(a) The owner received an allocation of federal income tax credits through the low-income housing tax credit program.

(b) The property remains both income and rent restricted consistent with the low-income housing tax credit program and the provisions of the declaration of affirmative land use restrictive covenants agreement recorded on the property.  The requirement of this subdivision is met if an affirmative land use restrictive covenants agreement is not yet recorded on the property but the property is otherwise subject to both income and rent restrictions under the low-income housing tax credit program.

(c) A federal, state or tribal court has not entered a judgment or order based on a finding that an act or omission of an owner or operator of the property constitutes a breach or violation of either:

(i) The declaration of affirmative land use restrictive covenants agreement recorded on the property.

(ii) Restrictions under the low-income housing tax credit program imposed on the property but not contained within an affirmative land use restrictive covenants agreement.

(d) The restrictions apply to all units on the property except employee units.
A.R.S. § 42-1251 — Arizona Code / Title 42 / Chapter 1 / Article 6 / Section 1251
42-1251 Appeal to the department; hearing
Status: in_force

42-1251. Appeal to the department; hearing

A. Except in the case of individual income taxes, a person from whom an amount is determined to be due under article 3 of this chapter may apply to the department by a petition in writing within forty-five days after the notice of a proposed assessment made pursuant to section 42-1109, subsection B or the notice required by section 42-1108, subsection B is received, or within such additional time as the department may allow, for a hearing, correction or redetermination of the action taken by the department. In the case of individual income taxes, the period is ninety days after the date the notice is mailed. The petition shall set forth the reasons why the hearing, correction or redetermination should be granted and the amount in which any tax, interest and penalties should be reduced. If only a portion of the deficiency assessment is protested, all unprotested amounts of tax, interest and penalties must be paid at the time the protest is filed.  The department shall consider the petition and grant a hearing, if requested.  To represent the taxpayer at the hearing or to appear on the taxpayer's behalf is deemed not to be the practice of law.

B. Except in the case of individual income taxes, at any time during which an appeal to the department under subsection A of this section is pending, a person that has conferred with a designated appeals officer of the department to clarify any fact or legal issue in dispute and to discuss the availability of additional documentation that may assist in resolving outstanding issues may bypass the hearing process before the department's hearing officer or the office of administrative hearings and either:

1. Appeal to the state board of tax appeals by filing a notice of appeal in writing pursuant to section 42-1253, subsection A.

2. Bring an action in tax court by filing a notice of appeal in writing pursuant to section 42-1254, subsection C.

C. If the department fails to schedule a meeting within forty-five days after the time a person files a written request with the department to confer with a designated appeals officer about bypassing the hearing process before the department's hearing officer or the office of administrative hearings, the person may bypass the meeting and appeal directly to the state board of tax appeals or bring an action in tax court.

D. If the taxpayer does not file a petition for hearing, correction, redetermination or appeal within the period provided by subsection A, B or C of this section, the amount determined to be due becomes final at the expiration of the period. The taxpayer is deemed to have waived and abandoned the right to question the amount determined to be due, unless the taxpayer pays the total deficiency assessment, including interest and penalties. The taxpayer may then file a claim for refund pursuant to section 42-1118 within six months after paying the deficiency assessment or within the time limits prescribed by section 42-1106, whichever period expires later.

E. All orders or decisions made on the filing of a petition for a hearing, correction or redetermination under subsection A of this section become final thirty days after notice has been received by the petitioner, unless the petitioner appeals the order or decision to the state board of tax appeals.
A.R.S. § 42-5038 — Arizona Code / Title 42 / Chapter 5 / Article 1 / Section 5038
42-5038 Transaction and privilege taxes independent of other taxes
Status: in_force

42-5038. Transaction and privilege taxes independent of other taxes

Taxes imposed by this article shall be in addition to all other licenses and taxes levied by law, whether as a condition precedent to engaging in any business taxable under this article or for any other purpose.
A.R.S. § 42-13004 — Arizona Code / Title 42 / Chapter 13 / Article 1 / Section 13004
42-13004 Data processing equipment and systems
Status: in_force

42-13004. Data processing equipment and systems

A. County assessors shall use data processing systems that are prescribed by the department, but a county assessor who has a data processing system that is compatible with the system prescribed by the department may continue to use that system if it is coordinated with the system prescribed by the department.

B. A county may contract with a private supplier or with another political subdivision for equipment or services that are necessary to meet the requirements of the department if the data processing system is compatible and coordinated with the system prescribed by the department.

C. If a county does not own, lease or contract for data processing equipment or services that are necessary to meet the department's requirements, the department may contract with the county to furnish the equipment or services to the county.

D. On application by the board of supervisors, the department shall authorize a county to prepare its own tax rolls and assessment abstracts if the data processing system used by the county in preparing the rolls and abstracts is compatible and coordinated with the system prescribed by the department.

E. The office of the county assessor is responsible for paying the cost of its data processing system and permanent records that are prescribed by the department.

F. Monies collected by the department pursuant to subsections C and E of this section shall be deposited in the state general fund.
A.R.S. § 42-17053 — Arizona Code / Title 42 / Chapter 17 / Article 2 / Section 17053
42-17053 Estimate of personal property tax roll
Status: in_force

42-17053. Estimate of personal property tax roll

A. When a tax rate is to be determined and taxes are levied, the county assessor shall make an estimate of the personal property to be added to the tax roll for purposes of computing the property tax rates pursuant to section 42-17151.

B. The estimate shall be at least equal to the prior year's taxable personal property value, except that if the assessor has verifiable information that an item or items on the personal property tax roll during the current tax year will not be in the county during the next tax year, the assessor shall not include that item or items in the estimate under this section.
A.R.S. § 42-17003 — Arizona Code / Title 42 / Chapter 17 / Article 1 / Section 17003
42-17003 Duties; notification
Status: in_force

42-17003. Duties; notification

A. The commission shall:

1. Establish procedures for deriving the information required by sections 15-905.01, 15-1461.01 and 42-17107, article 2 of this chapter, section 48-254 and paragraph 4 of this subsection.

2. Review the primary property tax levy of each political subdivision to determine violations of sections 15-905.01, 15-1461.01 and 42-17107 and article 2 of this chapter.

3. Beginning in tax year 2017, review the secondary property tax levy of each special taxing district to determine violations of section 48-254.

4. Review the secondary property tax levy of each county, city, town and community college district to identify violations of constitutional and statutory requirements.

5. Review the secondary property tax levy of each fire district to determine violations of section 48-807.

6. Review for accuracy the tax levy and rate as prescribed by section 15-992.

7. Review the reports made by the department concerning valuation accuracy.

8. Hold hearings to determine the adequacy of compliance with articles 2 and 3 of this chapter.

9. Upon the request of a county, city, town or community college district, hold hearings as prescribed in section 42-17004 regarding the calculation of the maximum allowable primary property tax levy limits prescribed in section 42-17051, subsection A.

B. If the commission determines that a political subdivision has violated section 15-905.01, 15-1461.01 or 42-17107 or article 2 of this chapter, that a special taxing district has violated section 48-254, that a fire district has violated section 48-807 or that a school district incorrectly calculated the tax levy and rate as prescribed by section 15-992, on or before September 15 the commission shall notify the political subdivision or district, and the county board of supervisors, in writing, of:

1. The nature of the violation.

2. The necessary adjustment to:

(a) The primary property tax levy and tax rate to comply with section 15-905.01, 15-1461.01 or 42-17107 or article 2 of this chapter.

(b) The secondary property tax levy and tax rate to comply with sections 48-254 and 48-807.

(c) For school districts, the tax levy and rate to comply with section 15-992.

C. If the commission determines that a county, city, town or community college district has levied a secondary property tax in violation of constitutional or statutory law, on or before December 31 the commission shall notify in writing the affected political subdivision, the county board of supervisors, the county attorney and the attorney general of the violation.
A.R.S. § 42-5025 — Arizona Code / Title 42 / Chapter 5 / Article 1 / Section 5025
42-5025 Failure or refusal to permit examination of records; classification
Status: in_force

42-5025. Failure or refusal to permit examination of records; classification

A. It is unlawful for any person to knowingly fail or refuse to permit any lawful examination of any book, paper, account, record or other memoranda by the department or any of its authorized agents or employees. A person violating this section is guilty of a class 2 misdemeanor.

B. In addition to the penalties prescribed by this section the civil and criminal penalties prescribed by sections 42-1125 and 42-1127 apply to violations of this chapter.
A.R.S. § 42-19108 — Arizona Code / Title 42 / Chapter 19 / Article 3 / Section 19108
42-19108 Issuance of tax bill
Status: in_force

42-19108. Issuance of tax bill

A. After personal property tax becomes delinquent, the county treasurer shall make and deliver to the sheriff a tax bill directing the sheriff to seize and sell as much of the personal property as is necessary to pay the taxes, interest and costs of seizure and sale.  The treasurer:

1. May issue the tax bill within thirty days after the first installment authorized by section 42-18052 becomes delinquent.

2. Shall issue the tax bill within thirty days after the second installment becomes delinquent or after the entire amount is delinquent under section 42-18052, subsection C.

B. The tax bill may be in the following form:

Tax bill

______________________ county, Arizona

In the matter of the delinquent

personal property tax assessed

against ______________________.

To the sheriff of _______________________ county, Arizona:

You are commanded to seize and sell the following personal property:

(Description)

Or as much of it as is necessary to pay the amount of $___________, constituting delinquent taxes assessed against the property, plus ____% interest on that amount from  (Date)  , as prescribed by law, and the cost of sale.

This tax bill is your warrant of authority to seize the property, make the sale and make and deliver a bill of sale to the purchaser of the property. You are authorized to seize and sell the property in any county where the property may be found.

__________________________________

__________________ County treasurer

(Date)
A.R.S. § 42-3102 — Arizona Code / Title 42 / Chapter 3 / Article 3 / Section 3102
42-3102 Distribution to state general fund
Status: in_force

42-3102. Distribution to state general fund

Unless otherwise provided by this article or article 6 or 7 of this chapter, the department shall deposit, pursuant to sections 35-146 and 35-147, all monies collected pursuant to this chapter in the state general fund.
A.R.S. § 42-18352 — Arizona Code / Title 42 / Chapter 18 / Article 8 / Section 18352
42-18352 Determining existence of circumstances for abating tax and removing lien; action to recover illegally collected tax
Status: in_force

42-18352. Determining existence of circumstances for abating tax and removing lien; action to recover illegally collected tax

A. The county treasurer may, on the treasurer's own motion, and shall on the application of a property owner or a holder of a certificate of purchase that was issued pursuant to section 42-18118, determine the existence, in any prior year or years, with respect to real and personal property located in the county, of any of the situations described in section 42-18351.

B. If proceeding on the treasurer's own motion under this section, the county treasurer shall conduct an investigation that the treasurer considers to be necessary to determine the existence or nonexistence of any of the situations described in section 42-18351.

C. If a property owner or holder of a certificate of purchase applies under this section, the property owner or holder of a certificate of purchase shall submit to the county treasurer sufficient evidence to permit the county treasurer to determine the existence or nonexistence of one of the situations described in section 42-18351.

D. If the county treasurer determines that any of the situations described in section 42-18351 exists in a prior year or years, the treasurer shall grant appropriate relief, subject to the approval of the board of supervisors. The relief may include removing all or part of the lien or abating all or part of the tax.

E. A property owner who is aggrieved by an adverse determination on an application pursuant to this section and who pays the tax may maintain an action to recover the tax alleged to be illegally collected. If the tax due is determined to be less than the amount paid, the excess shall be refunded in the manner provided by this title.
A.R.S. § 42-1113 — Arizona Code / Title 42 / Chapter 1 / Article 3 / Section 1113
42-1113 Closing agreements
Status: in_force

42-1113. Closing agreements

The department or any person authorized in writing by the department may enter into a written agreement with a taxpayer relating to the liability of the taxpayer, or relating to the liability of the person or estate for whom he acts, in respect of any tax administered pursuant to this article for any taxable period. If an agreement is approved by the department within the time stated in the agreement, or later agreed to, it is final and conclusive, except on a showing of fraud, malfeasance or misrepresentation of a material fact. The case shall not be reopened as to the matters agreed on or the agreement modified by any officer, employee or agent of this state. In any suit, action or proceeding, the agreement, or any determination, assessment, collection, payment, abatement, refund or credit made pursuant to the agreement, shall not be annulled, modified, set aside or disregarded.
A.R.S. § 42-17154 — Arizona Code / Title 42 / Chapter 17 / Article 4 / Section 17154
42-17154 Attachment of lien to real and personal property, improvements and severed mineral rights
Status: in_force

42-17154. Attachment of lien to real and personal property, improvements and severed mineral rights

A. Personal property is liable for taxes levied on real property, and real property is liable for taxes levied on personal property. A judgment against real property for nonpayment of taxes or assessed to the personal property of the same person shall not be prevented by a showing that the owner was possessed of personal property from which the taxes could have been made, but real property occupied as a homestead shall not be charged for taxes other than taxes due on the homestead.

B. Taxes that are imposed on improvements to real estate and that are assessed to a person who is not the owner of the real estate are a lien on the land and improvements.

C. If the owner of minerals or mineral rights in land does not also own the remaining interest in the land:

1. The taxes on the minerals or mineral rights are not a lien on the remaining interest in the land.

2. The taxes on the remaining interest in the land are not a lien on the separately owned minerals or mineral rights.

3. A tax sale resulting from failing to pay taxes on the minerals or mineral rights does not affect the ownership of the remaining interest in the land.

4. A tax sale resulting from failing to pay taxes on the remaining interest in the land does not affect the ownership of the minerals or mineral rights.

5. The failure to assess the minerals or mineral rights separately from the remaining interest in the land does not result in any lien for taxes imposed on the land being a lien on the minerals or mineral rights.
A.R.S. § 42-5016 — Arizona Code / Title 42 / Chapter 5 / Article 1 / Section 5016
42-5016 Credit for telecommunications service revenue reductions
Status: in_force

42-5016. Credit for telecommunications service revenue reductions

A. A credit is allowed against the taxes imposed by this article and other affiliated excise taxes for taxpayers in the business of selling and delivering telecommunications services to residential customers in an amount equal to the dollar amount of payments for telecommunications services not received by the taxpayer that are directly attributable to the rate of assistance provided under title 46, chapter 6, article 1.

B. The taxpayer shall claim the credit for each tax period in such manner as prescribed by the department, that may be incorporated in the return form prescribed by section 42-5014.  A claim for credit is not allowed if the taxpayer fails to pay the tax due before the payment becomes delinquent.  If the taxpayer subsequently disallows or recovers any amount claimed as rate assistance under title 46, chapter 6, article 1 and received as a credit under this section in a previous tax period, that amount shall be subtracted from the credit allowed under this section for the next tax period following the disallowance or recovery.

C. The amount under this section is presumed to be revenues for the purpose of determining the total amount to be applied against the appropriation limitation prescribed under article IX, section 17, Constitution of Arizona.
A.R.S. § 42-6207 — Arizona Code / Title 42 / Chapter 6 / Article 5 / Section 6207
42-6207 Enforcement
Status: in_force

42-6207. Enforcement

Unless the context otherwise requires, the enforcement of the tax imposed under this article shall be governed by sections 545 through 590 of the model city tax code, as adopted by the city or town in which the government property improvement is located or, if the government property improvement is not located in a city or town or is located in a city or town that has not adopted the model city tax code, by sections 545 through 590 of the model city tax code as defined in section 42-6051, except that a refund may be allowed within the time allowed by the model city tax code for any taxpayer error regardless of whether the error relates to an erroneous legal interpretation or any other matter.
A.R.S. § 42-16110 — Arizona Code / Title 42 / Chapter 16 / Article 3 / Section 16110
42-16110 Entry of changes and completion of roll
Status: in_force

42-16110. Entry of changes and completion of roll

If the board of supervisors makes any changes to valuations or legal classifications ordered by the county board of equalization it shall:

1. Add up on the roll the entries of:

(a) Valuation of each description of property.

(b) Valuation of each class of property, as valued.

(c) Total valuations.

2. Enter all totals on the roll.
A.R.S. § 42-18266 — Arizona Code / Title 42 / Chapter 18 / Article 6.1 / Section 18266
42-18266 Posting notice on the property
Status: in_force

42-18266. Posting notice on the property

A. If the property to be conveyed is in an incorporated city or town, if it can be readily located and is reasonably accessible and if any notice sent by certified mail under section 42-18264 has not been delivered, the county treasurer or the treasurer's deputy shall place a sign on the property in a conspicuous place where the public is most likely to observe it.

B. The sign shall contain the words "this property is subject to foreclosure for delinquent taxes" and shall give notice of the method and date by which the owner may redeem the tax lien. The notice shall be in a form prescribed by section 42-18264.
A.R.S. § 42-13201 — Arizona Code / Title 42 / Chapter 13 / Article 5 / Section 13201
42-13201 Definition of shopping center
Status: in_force

42-13201. Definition of shopping center

In this article, unless the context otherwise requires, "shopping center" means an area that is comprised of three or more commercial establishments, the purpose of which is primarily retail sales, that has a combined gross leasable area of at least twenty-seven thousand square feet, that is owned or managed as a unit with at least one of the establishments having a gross leasable area of at least ten thousand square feet and that is either owner-occupied or subject to a lease that has a term of at least fifteen years.
A.R.S. § 42-16166 — Arizona Code / Title 42 / Chapter 16 / Article 4 / Section 16166
42-16166 Transmitting changes in valuations or legal classifications
Status: in_force

42-16166. Transmitting changes in valuations or legal classifications

On or before the fourth Friday in November of each year the state board shall transmit to:

1. The assessor of each county a statement of changes, if any, that it has made in the valuation or legal classification of any property in the county that is valued by the county assessor.

2. The department a statement of changes, if any, that it has made in the valuation or legal classification of:

(a) Any property that is valued by the department.

(b) Property of taxpayers who pay their taxes to the department, except that in the case of private car companies, the statement shall be transmitted on or before October 31.
A.R.S. § 42-1103.03 — Arizona Code / Title 42 / Chapter 1 / Article 3 / Section 1103.03
42-1103.03 Suspension from electronic filing program
Status: in_force

42-1103.03. Suspension from electronic filing program

A. The department may suspend an electronic return preparer from participating in the electronic filing program if the department determines that the electronic return preparer has failed to comply with any of the department's electronic filing program requirements, including requirements that are set forth in rules, manuals, rulings or procedures prescribed by the department for the program.

B. Within one hundred eighty days of the mailing date of the notice of suspension from the electronic filing program, the electronic return preparer may petition the department to review the action taken pursuant to section 42-1251.  The petition shall set forth the reasons why the suspension should be lifted. Within fifteen days after the request for review, the department shall determine whether the suspension should be lifted.

C. Within thirty days after the department notifies the electronic return preparer of the determination under subsection B of this section, the electronic return preparer may bring a civil action in tax court for a determination under this subsection. Within twenty days after service of process is made on the department, the tax court shall determine whether the suspension should be lifted.  If the electronic return preparer requests an extension of the twenty day period and establishes reasonable grounds why an extension should be granted, the court may grant an extension of not more than forty additional days. A determination made by the tax court under this subsection is final except as provided in section 12-170, subsection C.
A.R.S. § 42-13352 — Arizona Code / Title 42 / Chapter 13 / Article 8 / Section 13352
42-13352 Determining valuation of property of manufacturers, assemblers or fabricators
Status: in_force

42-13352. Determining valuation of property of manufacturers, assemblers or fabricators

A. The county assessor shall determine the valuation of both real and personal property valued under this article.

B. For purposes of determining the valuation of property valued under this article, the county assessor shall use standard appraisal methods and techniques as provided in section 42-11001, paragraph 6 and section 42-11054, except as otherwise provided in this article.

C. The taxable value of personal property is the result of acquisition costs less any appropriate depreciation as prescribed by the department. The taxable value shall not exceed the market value.
A.R.S. § 42-2062 — Arizona Code / Title 42 / Chapter 2 / Article 2 / Section 2062
42-2062 Abatement of penalties and fees; definition
Status: in_force

42-2062. Abatement of penalties and fees; definition

A. If a taxpayer has been assessed a penalty or fee pursuant to section 42-1107, 42-1125, 42-1126, 43-581 or 43-582, the department, on written application by the taxpayer, shall abate the penalty or fee if it determines that the conduct, or lack of conduct, that caused the assessment to be imposed was due to reasonable cause and not due to wilful neglect.

B. If, before an assessment is issued, a taxpayer applies in writing requesting waiver of a penalty or fee that may be assessed pursuant to section 42-1107, 42-1125, 42-1126, 43-581 or 43-582, the department shall not assess that penalty or fee if it determines that the conduct, or lack of conduct, that would cause the assessment was due to reasonable cause and not due to wilful neglect.

C. For the purpose of this section, and only as applied to the taxes imposed by chapter 5, articles 1 through 6 and chapter 6, article 3 of this title, "reasonable cause" includes situations in which the taxpayer had a reasonable basis to believe that the tax did not apply to the business activity or the storage, use or consumption of the taxpayer's tangible personal property in this state.
A.R.S. § 42-13252 — Arizona Code / Title 42 / Chapter 13 / Article 6 / Section 13252
42-13252 Scope of equalization
Status: in_force

42-13252. Scope of equalization

A. If the department finds that inequalities exist between or within counties or between or within classes or classifications, the department may equalize them so that all property that is subject to taxation is listed on the rolls at its full cash value.

B. The department shall not issue an equalization order or directive except as provided by this article.

C. The department may equalize valuations of property:

1. Between or within counties.

2. Between any designated areas authorized under the guidelines established by the department.

3. Between or within the statutory classes of property established by chapter 12, article 1 of this title or the standard use classifications of property established by the department including between or within counties or between any designated area authorized under the guidelines established by the department.

D. The equalization may be based on a deviation from the standard median or on a deviation from the coefficient of dispersion, as prescribed by law.
A.R.S. § 42-6202 — Arizona Code / Title 42 / Chapter 6 / Article 5 / Section 6202
42-6202 Commercial government property lease excise tax; database
Status: in_force

42-6202. Commercial government property lease excise tax; database

A. A government lessor shall levy and the county treasurer shall collect an annual excise tax on each prime lessee for the use or occupancy of each government lessor's government property improvement.

B. A government lessor may not own or operate a government property improvement unless one of the following applies:

1. The improvement is subject to the government property lease excise tax under this article with respect to the improvement.

2. The improvement is exempt from tax under section 42-6208.

3. Tax on the improvement has been abated under section 42-6209.

C. Within thirty days after entering into a lease for the occupancy of a government property improvement, the government lessor shall:

1. Record a memorandum of lease in the office of the county recorder in the county in which the government property improvement is located. The memorandum of lease must include the basic lease terms, including the names of the parties, the leased property, the lease term, including the beginning and ending dates, and any options to renew the lease or to purchase any of the government property improvement or government owned land.

2. Submit to the county treasurer copies of the lease or an abstract of the lease.

D. The government lessor shall maintain a public database by county, city and town as applicable, or post its lease agreements on a county, city or town website where the government property improvement is located, of all government property leases that are subject to the tax under this article.

E. The government lessor shall submit a current link to the public database as described in subsection D of this section to the department of revenue and notify the department when the database no longer contains any active leases.

F. The department of revenue shall place links to all of the government lessors' databases with active leases on their website.

G. If a county assessor becomes aware of a government property improvement that is or should be subject to the tax under this article, the assessor shall notify the county treasurer and the government lessor for confirmation that the improvement is included in their database.
A.R.S. § 42-6013 — Arizona Code / Title 42 / Chapter 6 / Article 1 / Section 6013
42-6013 Electronic consolidated real property management tax returns; definition
Status: in_force

42-6013. Electronic consolidated real property management tax returns; definition

A. For taxable periods beginning from and after December 31, 2017, a city or town that levies a transaction privilege tax under this section shall allow persons who are licensed pursuant to title 32, chapter 20 and who are licensed with the department pursuant to section 42-5005, subsection M to file electronic consolidated tax returns with the department with respect to gross proceeds or gross income derived from the individual properties under management on behalf of the property owners, subject to the following conditions and requirements:

1. The department shall administer, collect and enforce the tax that is reported and paid pursuant to an electronic consolidated return and remit the collected revenues to the appropriate city or town.

2. The tax may not be collected from any property owner whose licensee has provided written documentation to the property owner and to the city or town that the licensee has reported and remitted or will report and remit the applicable tax with respect to the property under management.

3. The department shall develop an electronic consolidated return form that separately identifies each owner's property locations and the gross income and deductions for each property location. The licensee shall file the return electronically using the consolidated return form developed by the department.

4. All participating property owners included in the same electronic consolidated return must be on the same tax payment schedule and use the same cash receipts or accrual basis of reporting.

5. A licensee filing an electronic consolidated return:

(a) Acts in a fiduciary capacity as the property owners' agent.

(b) Is responsible and accountable to the property owners and to the city or town for fully and accurately reporting and paying to the department the tax and any other amounts due.

(c) Is subject to audit, as provided by law, of the electronic consolidated returns, including data in the licensee's possession that is used in compiling and filing the electronic consolidated returns.

(d) Notwithstanding section 42-1129, subsection A, shall remit the applicable tax in monies that are immediately available to this state on the date of the transfer in accordance with section 42-1129, subsection B.

6. A property owner:

(a) Remains ultimately responsible, accountable and liable for both:

(i) The accuracy of information the property owner furnishes to the licensee.

(ii) The return and payment of the full tax liability, including any penalties prescribed by section 42-1125.

(b) Is subject to audit, as provided by law, of the records in the property owner's possession that are submitted to the licensee for the purposes of the electronic consolidated return.

(c) May withdraw any of the property owner's properties from the electronic consolidated return on thirty days' written notice to the licensee, the department and the tax collector of the city or town.

B. For the purposes of this section, "licensee" means a person who is licensed pursuant to title 32, chapter 20 and who is licensed with the department pursuant to section 42-5005, subsection M.
A.R.S. § 42-5203 — Arizona Code / Title 42 / Chapter 5 / Article 5 / Section 5203
42-5203 Sales at retail; exemption
Status: in_force

42-5203. Sales at retail; exemption

This article does not apply to the gross proceeds or gross income from sales at retail which shall be taxable under article 1 of this chapter.
A.R.S. § 42-18353 — Arizona Code / Title 42 / Chapter 18 / Article 8 / Section 18353
42-18353 Certificate of removal and abatement; purging record of tax, penalty and interest
Status: in_force

42-18353. Certificate of removal and abatement; purging record of tax, penalty and interest

A. On finding that a situation described in section 42-18351 exists for any taxable year or years, and on receiving the approval of the board of supervisors, the county treasurer shall prepare a certificate of removal and abatement stating:

1. The name of the property owner.

2. A description of the property.

3. The tax parcel number.

4. The years and amounts of tax, penalty and interest involved.

5. The extent to which the lien is proposed to be removed and the extent to which the tax, penalty and interest are proposed to be abated pursuant to this section.

B. The county treasurer shall present the certificate of removal and abatement to the board of supervisors for the board's approval. The certificate of removal and abatement is final and effective when approved by the board of supervisors.

C. When a certificate of removal and abatement becomes final and effective the county treasurer shall:

1. Delete from the delinquent list and the record of tax lien sales the tax, interest and penalty covered by the certificate.

2. Make a notation in those records that the deletion was made pursuant to a certificate that was duly issued pursuant to this section and stating the number of the certificate.
A.R.S. § 42-6051 — Arizona Code / Title 42 / Chapter 6 / Article 2 / Section 6051
42-6051 Definitions
Status: in_force

42-6051. Definitions

In this article, unless the context otherwise requires:

1. "Commission" means the municipal tax code commission.

2. "Model city tax code" or "code" means the document filed with the secretary of state on or before July 1, 1988 and that is maintained by the department of revenue beginning July 1, 2012.
A.R.S. § 42-11124 — Arizona Code / Title 42 / Chapter 11 / Article 3 / Section 11124
42-11124 Exemption for possessory interests for educational or charitable activities
Status: in_force

42-11124. Exemption for possessory interests for educational or charitable activities

A possessory interest consisting of property or improvements pursuant to a lease from this state or a political subdivision of this state is exempt from taxation if it is used by an association or institution that meets all of the following requirements:

1. The purpose of the association or institution is educational or charitable activities.

2. Its annual gross revenues do not exceed fifty thousand dollars.

3. It is not operated for profit.

4. It is recognized under section 501(c)(3) of the internal revenue code.