reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-17054 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17054 - Levy limit worksheet

42-17054.  Levy limit worksheet A. When the county assessor transmits valuations under section 42-17052,  the assessor shall prepare and transmit a final levy limit worksheet to each city,  town and community college district that imposes a primary property tax,  to each fire district that imposes a secondary property tax and to the property tax oversight commission. B. Each city,  town,  community college district and fire district shall notify the property tax oversight commission in writing within ten days of its agreement or disagreement with the final levy limit worksheet.
AZ Rev Stat § 42-17055 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17055 - Public inspection of values used in computing levy limitation

42-17055.  Public inspection of values used in computing levy limitation A. On or before February 15 of the tax year,  the governing body of each county,  city,  town,  community college district and fire district shall make available for public inspection the values determined in each numbered paragraph of section 42-17051,  subsection A and in section 48-807. B. The property tax oversight commission shall not alter the values that have been determined and made available for public inspection under this section unless the county assessor transmits and certifies new values to the governing body. The new values shall be made available for public inspection on the request of any individual.
AZ Rev Stat § 42-17057 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17057 - Computing new levy limits in the case of county division or consolidation; election on revised levy limit

42-17057.  Computing new levy limits in the case of county division or consolidation;  election on revised levy limit A. In the event of a division of a county into two or more new counties or the consolidation of counties,  the property tax oversight commission shall determine the maximum allowable levy of primary property taxes in each new county for the first full fiscal year after the new county governments are established by: 1. Computing the maximum levy allowable for the fiscal year under section 42-17051 for the old county or counties,  assuming no division or consolidation had occurred. 2. Assigning that maximum amount to the new county,  in the case of a consolidation,  or apportioning that maximum amount among the new counties,  in the case of a division,  according to their respective net assessed limited property valuations. B. The amounts thus assigned to the new counties are the levy limits for purposes of this article for that fiscal year. C. On or before April 1 of the first full fiscal year after the new county government is established,  the board of supervisors of a new county,  by a two-thirds vote,  may call a special election to submit a revised levy limit to the qualified electors of the county. The special election shall be held on the third Tuesday in May. Immediately after calling the election the board shall publicize and distribute to the registered voters of the county information regarding the date and polling places of the election and a comparison of the current levy limit and the proposed levy limit. The ballot shall be printed with the question " Shall the proposed levy limit be adopted for _______________ county?"  followed by squares marked " yes"  and " no"  in which the voter may indicate a vote for or against the proposition. If a majority of the voters voting: 1. Approves the proposed levy limit,  it shall be applied to the county for all purposes under this article for the next fiscal year and is the basis from which to determine the levy limit under section 42-17051 for subsequent fiscal years. 2. Rejects the proposed levy limit,  the levy limit for the county assigned pursuant to subsection A of this section is the basis from which to determine the levy limit under section 42-17051 for subsequent fiscal years.
AZ Rev Stat § 42-17058 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17058 - Values for computing levy limit in the case of a merger of a community college district with a contiguous county

42-17058.  Values for computing levy limit in the case of a merger of a community college district with a contiguous county If an existing community college district merges with a contiguous county that is not a part of a community college district,  the values used in computing the levy limit under section 42-17051 for the first year of the new district shall be: 1. For section 42-17051,  subsection A,  paragraph 2,  the sum of the values of the existing community college district and the values of the contiguous county that is not a part of a community college district. 2. For section 42-17051,  subsection A,  paragraph 1,  the maximum allowable primary property tax levy for the existing community college district for the preceding year plus the amount of out county tuition paid by the contiguous county that is not part of a community college district in the preceding year.
AZ Rev Stat § 42-17101 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17101 - Annual county and municipal financial statement and estimate of expenses

42-17101.  Annual county and municipal financial statement and estimate of expenses On or before the third Monday in July each year the governing body of each county and incorporated city or town shall prepare: 1. A full and complete statement of the political subdivision's financial affairs for the preceding fiscal year. 2. An estimate of the different amounts that will be required to meet the political subdivision's public expense for the current fiscal year entered in the minutes of the governing body and containing the items prescribed by section 42-17102. 3. A summary schedule of estimated expenditures and revenues that shall be: (a) Entered in the minutes of the governing body. (b) Prepared according to forms supplied by the auditor general.
AZ Rev Stat § 42-17103 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17103 - Public access to estimates of revenues and expenses; notice of public hearing; access to adopted budget

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.
AZ Rev Stat § 42-17104 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17104 - Public hearing on expenditures and tax levy

42-17104.  Public hearing on expenditures and tax levy A. The governing body of each county,  city or town shall hold a public hearing on or before the fourteenth day before the day on which it levies taxes as stated in the notice under section 42-17103. Any taxpayer may appear and be heard in favor of or against any proposed expenditure or tax levy. B. If a truth in taxation notice and hearing is required under section 42-17107,  the governing body may combine the hearing under this section with the truth in taxation hearing.
AZ Rev Stat § 42-17105 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17105 - Adoption of budget

42-17105.  Adoption of budget A. After the hearing on estimates under section 42-17104 is concluded,  the governing body shall convene in a special meeting and finally determine and adopt estimates of proposed expenditures for the purposes stated in the published proposal. B. The adopted estimates constitute the budget of the county,  city or town for the current fiscal year. C. The total amounts that are proposed to be spent in the budget shall not exceed the total of amounts that were proposed for expenditure in the published estimates.
AZ Rev Stat § 42-17106 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17106 - Expenditures limited to budgeted purposes; transfer of monies

42-17106.  Expenditures limited to budgeted purposes;  transfer of monies A. Except as provided in subsection B,  a county,  city or town shall not: 1. Spend money for a purpose that is not included in its budget. 2. Spend money or incur or create a debt,  obligation or liability in a fiscal year in excess of the amount stated for each purpose in the finally adopted budget for that year,  except as provided by law,  regardless of whether the county,  city or town has received at any time,  or has on hand,  monies or revenue in excess of the amount required to meet expenditures,  debts,  obligations and liabilities that are incurred under the budget. B. A governing body may transfer monies between budget items if all of the following apply: 1. The monies are available. 2. The transfer is in the public interest and based on a demonstrated need. 3. The transfer does not result in a violation of the limitations prescribed in article IX,  sections 19 and 20,  Constitution of Arizona. 4. A majority of the members of the governing body votes affirmatively on the transfer at a public meeting.
AZ Rev Stat § 42-17108 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17108 - Encumbering municipal monies to pay obligations after close of fiscal year

42-17108.  Encumbering municipal monies to pay obligations after close of fiscal year A. A city or town may encumber monies at the end of a fiscal year for any liabilities incurred during that fiscal year and still outstanding at the end of the fiscal year. B. Payments may be made from encumbered monies for a period of sixty days immediately after the end of the fiscal year. After the expiration of the sixty day period: 1. Any remaining encumbered balance lapses. 2. No further payments may be made from the budget of the preceding fiscal year.
AZ Rev Stat § 42-17109 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17109 - Alternative and additional method of leasing municipal facilities

42-17109.  Alternative and additional method of leasing municipal facilities A. This section provides an alternative and additional method for leasing municipal facilities. This section does not apply to leases entered into before or after March 31,  1965,  nor to leases executed and existing on March 31,  1965,  if the leases would have been valid regardless of the enactment of this section. B. Nothing contained in this article shall be construed to limit the right of a city or town,  as lessee,  to enter into leases of real or personal property to be used for municipal auditorium and convention center purposes running for a term of not more than fifty years. A city or town may enter into such leases if title to the property leased is to vest in the lessee at the expiration of the term of the lease if the lessee has performed all of its obligations under the lease. No such lease need be included in the budget for the fiscal year in which it is executed,  but provision shall be made in each annual budget thereafter during the term of the lease for the levy of taxes or the provision of other revenues fully sufficient to pay any rental falling due during that fiscal year. No such lease may be entered into without submitting the question to the qualified electors of the municipality and approval of the lease by a majority of those voting on the issue at an election to be ordered,  conducted and canvassed in the manner provided in title 9,  chapter 7,  article 3. C. Monies for any rental payments due under any lease pursuant to subsection B shall be derived from revenues other than those collected to pay the general obligation bonds of the city or town and shall be used for municipal auditorium and convention center purposes. A tax shall not be imposed on real property to support the operation or maintenance of a municipal auditorium or convention center financed under this section. A tax shall not be imposed,  or the proceeds of a tax shall not be used,  for the payment of rentals under any lease entered into under this section.
AZ Rev Stat § 42-17110 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17110 - Budget of a newly incorporated city or town

42-17110.  Budget of a newly incorporated city or town A. Notwithstanding any other provision of this article,  a city or town that is incorporated after the third Monday in July or before June 30 in any fiscal year may adopt an interim budget by ordinance for the remainder of the fiscal year in which the city or town was incorporated. B. The city or town shall hold hearings on the proposed budget as prescribed by this article. C. The city or town may issue warrants pursuant to sections 9-247 through 9-250 to pay necessary expenses,  which shall be redeemed when monies become available in the next fiscal year. D. The interim budget is not a base for computing allowable increases in the budget for the succeeding full fiscal year. The budget for the succeeding full fiscal year may be made as if no interim budget had been adopted.
AZ Rev Stat § 42-17152 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17152 - Extending tax roll; limitation on residential property tax; effect of informalities

42-17152.  Extending tax roll;  limitation on residential property tax;  effect of informalities A. As soon as the county board of supervisors finally determines the estimated amounts provided for in article 2 of this chapter,  it shall assess taxes for the estimated amounts on the taxable property of the county,  according and in proportion to the individual and particular valuation as specified in the assessment roll for the year,  except that pursuant to article IX,  section 18,  Constitution of Arizona,  primary property taxes may not be assessed in any tax year against real property,  improvements and personal property classified as class three pursuant to section 42-12003 in excess of one per cent of the property's limited property value. B. The board of supervisors shall compute and list the property taxes and totals of taxes of each parcel,  shall add the several taxes levied and shall compute the totals. The completed document constitutes the assessment and tax roll for the year. C. In addition to the requirements of subsection B of this section,  if the board of supervisors authorizes tax statements to be delivered to the taxpayers of the county,  the board shall list and compute the totals of the taxes by jurisdiction,  for the current and the previous year. D. Any informality in complying with the requirements of this chapter does not render any tax collection proceeding illegal. E. For the purposes of this section,  items of merchandise property that are exempt pursuant to article IX,  sections 2 and 13,  Constitution of Arizona,  need not be listed on the tax rolls or tax statements.
AZ Rev Stat § 42-17153 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17153 - Lien for taxes; time lien attaches; priority

42-17153.  Lien for taxes;  time lien attaches;  priority A. Except as provided in subsection B of this section,  a tax that is levied on real or personal property is a lien on the assessed property. B. A tax that is levied against personal property of a person who owns real property of a value of less than two hundred dollars in the county is a personal liability of the property owner,  in addition to being a lien against the property. C. The lien: 1. Attaches on January 1 of the tax year. 2. Is not satisfied or removed until one of the following occurs: (a) The taxes,  penalties,  charges and interest are paid. (b) Title to the property has finally vested in a purchaser under a sale for taxes. (c) A certificate of removal and abatement has been issued pursuant to section 42-18353. 3. Is prior and superior to all other liens and encumbrances on the property,  except: (a) Liens or encumbrances held by this state. (b) Liens for taxes accruing in any other years. D. For taxpayers valued by the department pursuant to section 42-14151,  the lien shall attach to all property,  real and personal,  regardless of the taxing jurisdiction where such property is located. Such lien will attach to the entire system and may not be released by payment of a portion of the tax liability relating to a single portion or component of the system. E. If a political subdivision of this state acquires title to property after December 31,  1998,  any lien for delinquent taxes on the property: 1. Is not abated,  extinguished,  discharged or merged in the title to the property unless approved by the county board of supervisors.  2. Is enforceable in the same manner as other delinquent tax liens.
AZ Rev Stat § 42-17154 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17154 - Attachment of lien to real and personal property, improvements and severed mineral rights

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.
AZ Rev Stat § 42-17155 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17155 - County property tax information worksheet

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.
AZ Rev Stat § 42-17201 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17201 - County levy limit override

42-17201.  County levy limit override A. The board of supervisors of a county may conduct an election to authorize a property tax levy that is not within the limitations on primary property taxation otherwise prescribed by section 42-17051. B. In order to levy taxes exceeding the limitations prescribed on primary property tax,  the board of supervisors 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 board of supervisors shall submit the question to the qualified electors of the county at an election held on the first Tuesday following the first Monday in November as prescribed by section 16-204,  subsection B,  paragraph 1,  subdivision (d). D. In the resolution requesting the voters to approve the levy,  the board shall state: 1. The number of years in which the authority to levy taxes in excess of the limitations otherwise prescribed is to be in effect. The board shall not request authority from the voters for a period of less than two years nor more than seven years. 2. The purpose for providing revenue to the county. 3. The maximum dollar amount of secondary property tax that may be collected in each year of the authority if voters approve the levy. 4. The estimated secondary property tax rate that will be levied in the first year if the voters approve the levy. E. If the levy is approved by the voters,  the maximum amount of taxes that the board may levy for any year in which the authority is in effect is the amount stated in the resolution requesting voter approval of the levy. The board shall levy the tax in the same manner as county secondary property taxes as provided in section 42-17151. F. The board may use monies it collects pursuant to this section only for the purposes stated in the resolution requesting approval of the levy. If an unexpended balance of the monies collected pursuant to this section remains after satisfying the requirements of the resolution requesting the approval of the levy,  the board shall use the balance to reduce the levy in the following year. If the balance exceeds the requirements for the following year or if the authority granted by the voters to collect the taxes pursuant to this section expires and is not renewed,  the board shall use the balance to reduce the county primary property tax in the following year. G. The board shall deposit and separately account for the amounts collected pursuant to this section in a fund in the county treasury. H. The amounts collected pursuant to this section: 1. Shall not be included in the primary property tax levy limitation prescribed by section 42-17051 for any subsequent year,  except as provided in this section. 2. Shall be collected from a levy of secondary property taxes. 3. Are not subject to limitations on taxes prescribed by article IX,  section 18,  Constitution of Arizona.