reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-6112 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6112 - County excise tax for county judgment bonds

42-6112.  County excise tax for county judgment bonds A. A county,  by resolution that is dated on or before December 31,  2011 and that is approved by a unanimous vote of the board of supervisors,  may levy and,  if levied,  the department shall collect a county excise tax on each person engaging or continuing in the county in a business taxed under chapter 5,  article 1 of this title and under section 42-5352,  subsection A. The tax authorized by this section is in addition to any tax authorized pursuant to section 42-6103. B. The excise tax levied pursuant to this section shall be at a rate adopted by the board of supervisors in the resolution levying the tax,  applied as a percentage of the tax rates prescribed on the date of the resolution by section 42-5010,  subsection A on each class of business subject to the transaction privilege tax imposed by chapter 5,  article 1 of this title and the jet fuel excise tax imposed by section 42-5352,  subsection A,  but not more than ten per cent through May 31,  2013 and thirty per cent thereafter. C. Each month the state treasurer shall transmit the net revenues collected pursuant to this section to the treasurer of the county levying the tax for credit to the county's debt service fund established pursuant to section 11-681.03. D. A tax levied pursuant to this section terminates when all debt service costs have been paid relating to county judgment bonds issued pursuant to title 11,  chapter 4,  article 5. Not more than thirty days before the final debt service payment is due,  the board of supervisors shall notify the department by certified mail of the termination of the tax. Any surplus monies that are not encumbered for debt service purposes shall be used to reduce the county primary property tax levy in the following year.
AZ Rev Stat § 42-6113 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6113 - County excise tax on coal mining

42-6113.  County excise tax on coal mining (Conditionally Eff.) A. A county excise tax is levied on the business of mining or producing for sale,  profit or commercial use coal that has been mined or otherwise extracted within the boundaries of the county. The tax shall be levied and collected at the rate of .5 percent of the tax base,  consisting of gross proceeds of sales or gross income derived from the business. B. The gross proceeds of sales or gross income derived from sales described under section 42-5061,  subsection A,  paragraph 27 and subsection I,  paragraph 2 shall be deducted from the tax base. C. The tax base includes the value of the entire product mined or produced for sale,  profit or commercial use in this state,  regardless of the product's place of sale or of the fact that deliveries may be made to points outside this state. If the sale price of the product includes freight,  the sale price shall be reduced by the actual freight paid by any person from the place of production to the place of delivery. D. If a person engaging in business classified under the mining classification ships or transports all or part of the coal out of this state without making sale of the product,  the value of the coal when transported out of this state and before it enters interstate commerce is included in the tax base,  as determined according to rules adopted by the department for the purposes of the mining classification under section 42-5072. E. A taxpayer that conducts a business subject to tax under this section may be considered to also be engaged in business classified under the retail classification pursuant to section 42-5061 to the extent the taxpayer's activities comprise business under the retail classification if the taxpayer pays state transaction privilege tax at the rate prescribed by section 42-5010. If the transaction is not subject to taxation under the state retail classification,  the transaction shall be included in the tax base under this section,  except for the transfer of title or possession of coal back and forth between an owner or operator of a power plant and a person that is responsible for refining coal if both of the following apply: 1. The transfer of title or possession of the coal is for the purpose of refining the coal. 2. The title or possession of the coal is transferred back to the owner or operator of the power plant after completion of the coal refining process. For the purposes of this paragraph,  " coal refining process"  means the application of a coal additive system that aids the reduction of power plant emissions during the combustion of coal and the treatment of flue gas.
AZ Rev Stat § 42-6201 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6201 - Definitions

42-6201.  Definitions In this article,  unless the context otherwise requires: 1. " Government lessor"  means a city,  town,  county or county stadium district. 2. " Government property improvement"  means a building for which a certificate of occupancy has been issued,  for which the title of record is held by a government lessor,  that is situated on land for which the title of record is held by a government lessor or a political subdivision of this state and that is available for use for any commercial,  residential rental or industrial purpose,  including,  but not limited to,  office,  retail,  restaurant,  service business,  hotel,  entertainment,  recreational or parking uses. 3. " Gross building space"  means the total floor area of a building measured from the exterior of the walls,  but not including unenclosed areas. 4. " Prime lessee"  means any person,  partnership,  corporation,  company,  limited liability company,  joint venture or other organization or association that enters into a lease directly with a government lessor to develop or occupy for at least thirty consecutive days a government property improvement,  regardless of whether the improvement is actually used by the prime lessee or by one or more sublessees.
AZ Rev Stat § 42-6202 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6202 - Commercial government property lease excise tax; database

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.
AZ Rev Stat § 42-6205 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6205 - Disposition of revenue

42-6205.  Disposition of revenue A. The county treasurer shall separately account for payments received under this article with respect to each government property improvement. B. Within thirty days after receiving tax revenues under this article,  the county treasurer shall pay to the following taxing jurisdictions in which the government property improvement is located the monies received with respect to the improvement,  allocating the revenue among the jurisdictions as follows: 1. The county,  for deposit in its general fund,  thirteen per cent. 2. The city or town,  seven per cent. If the government property improvement is located in an unincorporated area,  the revenue that would otherwise be allocated to a city or town shall be allocated to the other jurisdictions identified in this section in the same proportion that the remaining revenues are allocated to them. 3. The community college district,  seven per cent. If the government property improvement is not located in a community college district,  the revenue that would otherwise be allocated to the district shall be allocated to the other jurisdictions identified in this section in the same proportion that the remaining revenues are allocated to them. 4. The common school district,  thirty-six and one-half per cent,  the high school district,  thirty-six and one-half per cent,  the common school district not within a high school district,  seventy-three per cent,  or the unified school district,  seventy-three per cent. If the government property improvement is not located in any school district,  the revenue that would otherwise be allocated under this paragraph shall be allocated to the other jurisdictions identified in this section in the same proportion that the remaining revenues are allocated to them. C. The county treasurer shall distribute all monies collected or received under this article as delinquent or back taxes in the same manner and proportions as required by subsection B,  except that the county treasurer shall credit to the county general fund any interest and penalties collected under this article with respect to delinquent taxes.
AZ Rev Stat § 42-6207 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6207 - Enforcement

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.
AZ Rev Stat § 42-6208 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6208 - Exempt government property improvements

42-6208.  Exempt government property improvements The tax under this article,  section 42-6206,  subsection B and section 42-6209,  subsection C do not apply with respect to: 1. Property that is used for a governmental activity. 2. Property that is used for public housing. 3. Easements and rights-of-way of railroads and gas,  electric,  water,  pipeline and telephone utilities. 4. Interests in all or any part of a facility that is owned of record by a government lessor and used primarily for athletic,  recreational,  entertainment,  artistic,  cultural or convention activities if the interest is used for those activities or activities directly related and incidental to these uses including concession stands. 5. Property that is used for or in connection with aviation,  including hangars,  tie-downs,  aircraft maintenance,  sale of aviation related items,  charter and rental activities,  commercial aircraft terminal franchises,  rental car operations,  parking facilities and restaurants,  stores and other services that are located in a terminal. 6. The use by a commercial airline of the runways and terminal facilities of state,  city,  town or county airports and public airports operating pursuant to sections 28-8423,  28-8424 and 28-8425. 7. Leases of property or interests in a transportation facility that is constructed or operated pursuant to title 28,  chapter 22. 8. Interests in lands held in trust by this state pursuant to title 37,  chapter 2,  article 1. 9. Interests in property held in trust for an Indian or an Indian tribe by the United States government. 10. Interests in 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 owned by the government and used to perform a government contract. 11. Property of a corporation that is organized by or at the direction of 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 county,  city or town pledges to lease or lease-purchase with county or municipal special or general revenues. 12. Interests in property used by a chamber of commerce recognized under section 501(c)(6) of the United States internal revenue code if the property is used predominately for those federal tax exempt purposes. 13. Interests in property used by organizations that are exempt from taxation under section 501(c)(3) of the internal revenue code. 14. Interests in parking garages or decks if the parking garages or decks are owned and operated by a government lessor or operated on behalf of a government lessor,  by an entity other than the prime lessee,  pursuant to a management agreement with the government lessor. 15. Residential rentals if the prime lessee is the occupant.
AZ Rev Stat § 42-6210 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6210 - Park property lease excise tax

42-6210.  Park property lease excise tax A. A county shall levy and collect an annual excise tax on each prime lessee of a lease with the national park service of the United States department of the interior of a property improvement located in the county. B. The tax prescribed by this section shall be assessed,  collected and distributed in the same manner as prescribed in this article for the government property lease excise tax,  except that: 1. Section 42-6206 does not apply to a lease with the national park service. 2. The tax rate shall not be less than twenty per cent of the tax rate prescribed in section 42-6203,  subsection A or B,  as applicable.
AZ Rev Stat § 42-11002 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11002 - Property subject to taxation

42-11002.  Property subject to taxation All property in this state is subject to taxation except as provided in article IX,  Constitution of Arizona,  and article 3 of this chapter.
AZ Rev Stat § 42-11003 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11003 - Double taxation prohibited

42-11003.  Double taxation prohibited This title shall not be construed to require or permit double taxation.
AZ Rev Stat § 42-11004 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11004 - Payment of tax as prerequisite to testing validity

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.
AZ Rev Stat § 42-11005 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11005 - Suit to recover illegally levied, assessed or collected tax; refund

42-11005.  Suit to recover illegally levied,  assessed or collected tax;  refund A. Except as provided in chapter 16,  article 6 of this title,  within one year after payment of the first installment of tax,  an action may be maintained to recover any tax that was illegally collected. B. If the court determines that the tax due is less than the amount paid,  the excess shall be refunded in the manner provided by this title with interest at the legal rate computed from the date of overpayment. For the purpose of computing interest under the judgment,  if the tax was paid in installments,  a pro rata share of the total overpayment is considered to be attributable to each installment. C. The department shall be a party to any action brought pursuant to this section. D. Any taxpayer who is dissatisfied with the valuation or classification of the taxpayer's property may appeal to court only in the time and manner prescribed in chapter 16 of this title.
AZ Rev Stat § 42-11006 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11006 - Injunctive relief prohibited

42-11006.  Injunctive relief prohibited A court may not issue an injunction,  writ of mandamus or any other extraordinary writ in any action or proceeding against the state,  a county or municipality or a state,  county or municipal officer to prevent or enjoin: 1. Extending an assessment on the tax roll. 2. Collecting an imposed or levied tax.
AZ Rev Stat § 42-11007 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11007 - Evidentiary value of records

42-11007.  Evidentiary value of records Each of the following documents and entries are prima facie evidence of the facts stated in them: 1. The entries made in the county treasurer's records. 2. The records of the county board of supervisors. 3. The valuations and roll and the accompanying resolutions. 4. The delinquent list or a certified copy of the delinquent list.
AZ Rev Stat § 42-11008 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11008 - Validity of assessment despite irregularities in the roll

42-11008.  Validity of assessment despite irregularities in the roll The lack of description,  a misdescription or an irregularity in the description of property on the roll does not invalidate an assessment if it can be ascertained or proved what property is intended.
AZ Rev Stat § 42-11009 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11009 - Public access to valuation and assessment information

42-11009.  Public access to valuation and assessment information A. The county assessor or the department shall: 1. Make public documents and public records that relate to locally assessed property valuation and assessment available to the public in the media and format in which they are maintained on or before the date prescribed by law on which the contents of the document become official and effective. The assessor or the department shall make information relating to notices of valuation prescribed in chapter 15,  article 3 of this title available to the taxpayer or the taxpayer's representative in the media and format in which it is maintained,  including microfiche and electronic media,  on or before the date these notices are mailed. 2. Notwithstanding paragraph 1,  on request,  reproduce and deliver those public documents and records within ten days after the date of the request. If the assessor cannot reasonably provide the copies within ten days,  the assessor shall provide a written estimate of the time that is reasonably necessary to provide the copies. If the assessor fails to provide the requested copies within ten days or fails to provide an estimate of the time that is reasonably necessary to provide the copies,  the person making the request may bring an action to compel compliance with this section and may obtain an award of legal costs and reasonable attorney fees pursuant to section 39-121.02. 3. On written request,  furnish the requested public information on electronic media if the requested information is maintained electronically. Information shall be furnished under this paragraph in the media and format in which the assessor maintains it. B. Information obtained for the purpose of preparing and defending a property tax appeal is not considered to be obtained for a commercial purpose as defined in section 39-121.03. The assessor or department may charge the actual cost of reproducing information under this section. The assessor or department,  on request,  shall provide written documentation to support the reproduction costs charged. The assessor or department shall not assess a fee for granting a release of public information that is in the possession or custody of the assessor,  the department or another official.
AZ Rev Stat § 42-11051 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11051 - General powers of department relating to property valuation

42-11051.  General powers of department relating to property valuation In performing its duties under this title the department may: 1. Study the property tax systems of other states. 2. Employ technical experts and assistants and contract for services as necessary to carry out its duties. 3. Appoint advisory committees that represent various classes of property.
AZ Rev Stat § 42-11052 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-11052 - Investigating and prosecuting violations

42-11052.  Investigating and prosecuting violations A. The department may: 1. Examine alleged violations of this title relating to valuing property and assessing and collecting taxes. 2. Request the attorney general or the county attorney in the respective county to commence and prosecute actions and proceedings or to represent the department in litigation to enforce the laws relating to property taxation and the department's orders or rules. B. If,  in the director's opinion and in the opinion of the attorney general or the county attorney of the county in which the public official serves,  a public official who performs valuing,  taxing or equalizing functions is guilty of official misconduct or neglect of duty the director shall take whatever steps are necessary to ensure that complaints are filed and prosecutions are commenced to remove the official from office. A complaint by the director charging official misconduct or neglect of duty of a public officer shall be delivered to the county attorney or to the attorney general who shall file the original with the superior court in the county in which the official serves and cause a copy to be served on the public official. Proceedings on such a complaint shall be pursuant to section 38-342,  subsections B and C and sections 38-343 and 38-345. C. The director may request the attorney general to initiate a mandamus action if a county assessor fails to follow any rule,  order or direction of the director or the department or if the director determines that an assessor or county board of equalization has practiced discrimination in valuing property. For purposes of this subsection,  county boards of equalization and county assessors are state officers within the meaning of article VI,  section 5,  Constitution of Arizona.