reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-17202 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17202 - Community college district levy limit override

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.
AZ Rev Stat § 42-17251 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17251 - Extension of assessment roll to all taxing jurisdictions in the county; equalization

42-17251.  Extension of assessment roll to all taxing jurisdictions in the county;  equalization A. Each county assessor shall compile the assessment roll,  showing: 1. The total valuations of all property subject to taxation. 2. The valuation assessed to each taxpayer for each taxing jurisdiction in the county to show each assessment. 3. The total valuation of all of the property that is subject to taxation in the county and in each taxing jurisdiction in the county. B. The county roll constitutes the assessment roll for each taxing jurisdiction. C. The state and county boards of equalization shall equalize the assessments for each taxing jurisdiction to the same extent,  in the same manner and at the same time that taxes for general county purposes are equalized.
AZ Rev Stat § 42-17252 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17252 - Municipal assessment and tax roll

42-17252.  Municipal assessment and tax roll A. The board of supervisors shall compute and carry out separate entries for each city and town in the county. This constitutes the assessment and tax roll for the city or town. B. When the roll is completed and the extensions are revised and equalized,  no other roll may be made for the purpose of collecting a general tax for any city or town.
AZ Rev Stat § 42-17253 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17253 - Computing municipal tax rate; levy

42-17253.  Computing municipal tax rate;  levy A. Within five days after the assessment roll has been finally made,  revised and equalized,  the clerk of the board of supervisors shall: 1. Compute the assessed valuations of all cities and towns whose taxes are included in the roll. 2. Arrive at the total assessed valuation of all property that is subject to taxation by cities and towns in the county. B. The clerk shall deliver to the governing body of each city and town the aggregate total amount of valuation of all the property in the city or town. C. The governing body of each city and town shall: 1. Compute the tax rate per one hundred dollars of valuation to be levied for each separate fund for which taxes are to be levied and collected. 2. By resolution levy the tax for the city or town. 3. Deliver a certified duplicate of its tax levy to the county board of supervisors on or before the day on which the board of supervisors levies the county tax.
AZ Rev Stat § 42-17254 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17254 - Assessment and collection of municipal taxes

42-17254.  Assessment and collection of municipal taxes A. On or before the third Monday in August each year the county board of supervisors shall: 1. Assess the amount of taxes that is certified as having been levied for city and town purposes. 2. Designate the amount to be levied for such purposes on each one hundred dollars of assessed valuation. B. The county treasurer shall collect the city and town taxes at the same time and in the same manner provided for collecting county taxes. C. The resolution by the county board of supervisors authorizing the collection of taxes shall include city and town taxes and shall provide the treasurer with the same powers respecting the collection of city and town taxes and the return and sale of property for delinquent city and town taxes as are conferred with respect to state and county taxes.
AZ Rev Stat § 42-17255 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17255 - Remitting tax collections to municipality

42-17255.  Remitting tax collections to municipality A. On or before the fifteenth day of each month the county treasurer shall pay to each city and town treasurer in the county all money collected during the previous month as taxes for the city or town. All interest earned on the monies collected shall be paid into the county general fund for use as determined by the board of supervisors. B. The city or town treasurer shall give the county treasurer a receipt for each payment. The county treasurer shall retain the receipt for one year after the annual report to the board of supervisors under section 11-501. The city or town treasurer shall retain a copy of the receipt to be available for purposes of auditing the city or town treasurer's accounts.
AZ Rev Stat § 42-17256 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17256 - Application of tax law to municipal taxes; special taxes and assessments

42-17256.  Application of tax law to municipal taxes;  special taxes and assessments A. General city and town taxes that are levied and assessed under this article are due and become delinquent and attach to and become a lien on the assessed property at the same time as county taxes. B. The provisions of law relating to county taxes,  including the provisions of this chapter relating to reviewing and equalizing assessments,  proceedings for collection and enforcement and return and sale of property for delinquent taxes,  apply and are effective with respect to city and town taxes and to the persons to whom they are assessed. C. Special taxes and assessments shall be levied and collected in the manner and form by the officers and under the proceedings prescribed by law and the ordinances of the respective city or town.
AZ Rev Stat § 42-17257 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17257 - Notice of establishment or change in city, town or taxing district boundaries

42-17257.  Notice of establishment or change in city,  town or taxing district boundaries A. On or before November 1 of the year preceding the year in which assessments or taxes are to be levied,  the governing body of each city,  town,  school district and community college district and other special taxing districts and assessment districts that are organized by law or in the process of organizing by law shall file with the department and the county assessor information prescribed by the director of the department relating to changes in boundaries and the boundaries of newly created taxing jurisdictions. B. At the request of the governing body of any taxing jurisdiction,  on or before November 30 of the year preceding the year in which assessments or taxes are to be levied,  the director may extend the deadline prescribed by subsection A of this section to allow the taxing jurisdiction to file the required information. The director may not extend this deadline beyond December 20 of the year preceding the year in which assessments or taxes are to be levied. C. A change in boundaries of an existing taxing jurisdiction or the establishment of a new taxing jurisdiction is not effective for assessment and tax levying purposes for the tax year unless notice has been given as prescribed by this section. If the change in boundaries of an existing taxing district or if the establishment of a new taxing jurisdiction for the following fiscal year is not complete by December 20,  a preliminary filing,  which shall include all information prescribed by law,  may be submitted pursuant to this section. After the governing board of the new taxing jurisdiction is authorized to act,  but not later than May 15,  the appropriate governing body or bodies shall notify the department and the county assessor of the formation effective for the following fiscal year.
AZ Rev Stat § 42-17301 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17301 - Definitions

42-17301.  Definitions In this article,  unless the context otherwise requires: 1. " Property taxes"  means all ad valorem taxes that are levied by all taxing jurisdictions and that become a lien on a residence,  including special assessments. 2. " Residence"  means real and personal property and improvements that constitute an owner-occupied dwelling that is classified as class three pursuant to section 42-12003. 3. " Tax deferred residence"  means a residence on which property taxes are deferred pursuant to this article for the current or any prior tax year. 4. " Taxable income"  has the same meaning prescribed in section 43-1001. 5. " Taxpayer"  means an individual or an individual's legal representative who files a claim for deferral pursuant to this article.
AZ Rev Stat § 42-17302 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17302 - Election to defer residential property taxes; qualifications

42-17302.  Election to defer residential property taxes;  qualifications A. An individual who meets the qualifications prescribed by this section,  or the individual's legal representative,  may elect to defer property taxes on the individual's qualifying residence for a taxable year pursuant to this article. B. To qualify for the deferral the individual shall meet all of the following requirements: 1. The individual shall be at least seventy years of age on the date the deferral claim form is filed. 2. The individual,  either individually or with another individual who resides in the residence,  shall own the residence or be purchasing the residence under a recorded instrument of sale or shall hold the property under the terms of a real estate trust. 3. The individual must either: (a) Have lived in the current residence for at least six years immediately preceding the date the deferral claim form is filed. (b) Have lived in this state for at least ten years immediately preceding the date the deferral claim form is filed. 4. The individual may not own or have any legal,  equitable,  beneficial or security interest in any other residence or other real property,  wherever it may be located,  except indirectly through an investment security,  such as a mutual fund,  that includes real property among its assets. C. In the case of a married couple,  both spouses shall: 1. Meet the requirements prescribed by subsection B. 2. Consent to the deferral of taxes,  regardless of whether both spouses have an ownership interest in the residence. D. In addition to the requirements prescribed by subsections B and C,  the total taxable income of all persons residing in the residence for the taxable year immediately preceding the current year may not exceed ten thousand dollars.
AZ Rev Stat § 42-17303 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17303 - Property entitled to tax deferral

42-17303.  Property entitled to tax deferral To qualify for deferral of property taxes the residence shall meet all of the following requirements: 1. It must be the taxpayer's primary residence. 2. It must not be income producing. 3. It may not have a full cash value,  as determined by the county assessor for the current tax year,  of more than one hundred fifty thousand dollars. 4. It may not be subject to the lien of any mortgage,  reverse mortgage,  deed of trust or other real property security interest that has been of record for less than five years before the date the deferral claim form is filed. 5. All property taxes must be paid for years preceding the year for which the initial election is made.
AZ Rev Stat § 42-17304 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17304 - Deferral claim

42-17304.  Deferral claim A. The claim for deferral shall be on a form that is prescribed by the state treasurer and that provides an explanation of the requirements of this article and instructions for completing and filing the claim. The claim shall: 1. Identify the residence by street address and tax parcel number. 2. Recite the facts establishing the individual's and residence's eligibility for deferral,  including all mortgages,  reverse mortgages,  deeds of trust and other security interests that constitute current liens on the residence with the year or years they were recorded. 3. State the maximum amount of taxes that can be deferred on the residence. The cumulative amount of deferred taxes and interest that attaches to a tax deferred residence under this article,  plus any amounts secured by mortgages,  reverse mortgages,  deeds of trust and other real property security interest with respect to the residence,  may not exceed ninety per cent of the full cash value of the residence determined by the county assessor for the tax year. 4. State the total taxable income of all persons residing in the residence for the taxable year immediately preceding the current year. The taxpayer shall attach a copy of the state income tax return filed by each person who resided in the residence during the preceding taxable year. If any person residing in the residence was not required to file a state income tax return under title 43 for the preceding taxable year,  the taxpayer shall certify that the total taxable income of all persons residing in the residence for the taxable year immediately preceding the current year does not exceed ten thousand dollars. B. In addition to the claim form,  the taxpayer shall submit copies of all relevant documentation that is necessary to establish eligibility for the deferral. C. The taxpayer shall sign the claim form under penalty of perjury.
AZ Rev Stat § 42-17305 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17305 - Filing the claim for deferral; appealing denied claim

42-17305.  Filing the claim for deferral;  appealing denied claim A. A taxpayer shall file the claim form with the assessor of the county in which the residence is located. The tax that is due for a tax year may be deferred if a valid claim is filed after January 1 but before April 1 of the tax year for which the deferral is claimed. B. On the taxpayer's request,  an employee in the county assessor's office may assist the taxpayer in completing the claim form. C. The county assessor shall review the claim,  may request additional documentary evidence to support the claim and shall make the final determination on the validity of the claim,  based on the submitted documentation,  on or before June 1. D. If the assessor denies the claim,  the taxpayer may appeal the denial to tax court as provided in section 42-16201,  except that the taxpayer shall file the notice of appeal within fifteen days after the assessor's denial.
AZ Rev Stat § 42-17306 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17306 - Certificate of deferral; record

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.
AZ Rev Stat § 42-17307 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17307 - Refund of deferred taxes deposited in escrow

42-17307.  Refund of deferred taxes deposited in escrow If a tax deferred residence is subject to any mortgage,  deed of trust or other real property security interest and the secured party maintains an escrow account into which payments are deposited for the payment of property taxes,  the taxpayer may submit a copy of the certificate of deferral to the secured party. Within thirty days after receiving the certificate the secured party shall refund to the taxpayer all monies held in the escrow account to pay property taxes on the tax deferred residence.
AZ Rev Stat § 42-17308 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17308 - Lien of deferred taxes and accrued interest

42-17308.  Lien of deferred taxes and accrued interest Deferred taxes and accrued interest under this article are a lien against the property. The lien: 1. Attaches on the date the certificate of deferral is recorded. 2. Has priority over: (a) Any mortgage,  reverse mortgage,  deed of trust or other real property security interest that is recorded before the certificate of deferral is recorded. (b) Any lien attaching after the certificate of deferral is recorded. 3. May not be enforced except as provided in this article.
AZ Rev Stat § 42-17309 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17309 - Sale of deferred tax liens to state; interest on lien

42-17309.  Sale of deferred tax liens to state;  interest on lien A. On or before January 15 of each year,  the county treasurer shall sell to the state treasurer or to the county,  or both,  all certificates of deferred taxes issued in the county under this article during the previous tax year. B. The amount of the sale shall include reimbursement for the county treasurer's cost of administering this article in an amount of ten dollars,  which shall be deposited in the taxpayers' information fund established by section 11-495,  plus the cost of recording the copy of the certificate of deferral. C. A certificate that is sold under this section bears simple interest monthly,  payable on redemption or payment of tax or on enforcement of the lien as provided by this article. On or before October 1 of each year,  the state treasurer shall compute the rate of interest that applies to certificates that will be sold during the following tax year. The rate shall equal the average annual rate earned on the local government investment pool under section 35-316 plus two percentage points,  rounded to the next higher full percentage. D. Certificates of deferral are valid investments of state trust monies pursuant to section 35-313. The state treasurer shall keep a record of certificates of deferral that are sold to the state in the same manner as other investment securities.
AZ Rev Stat § 42-17310 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17310 - Notices

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."
AZ Rev Stat § 42-17311 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17311 - Events requiring payment of deferred tax

42-17311.  Events requiring payment of deferred tax A. The total amount of deferred property taxes,  plus interest and costs,  that has accrued with respect to a tax deferred residence is due and payable if: 1. The individual who claimed the deferral dies without a surviving spouse who qualifies under section 42-17302. 2. The tax deferred residence is sold or becomes subject to a fully executed,  binding contract of sale or title to the residence is otherwise transferred to persons other than the individual or the individual's spouse who qualifies under section 42-17302. A tax deferred residence may not be transferred or conveyed unless the deferred property taxes,  interest and costs are paid in full. 3. The residence is no longer the residence of the individual and,  in the case of a married individual,  the individual's spouse who qualifies under section 42-17302,  unless the individual or spouse is required to be absent from the residence due to illness. 4. The residence becomes income producing property. B. If the county assessor has reason to believe that any of the circumstances listed in this section has occurred,  the assessor shall immediately notify the county treasurer and the state treasurer.