reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-18353 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18353 - Certificate of removal and abatement; purging record of tax, penalty and interest

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.
AZ Rev Stat § 42-18401 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18401 - Collection of personal property tax by seizure and sale

42-18401.  Collection of personal property tax by seizure and sale A. At any time after receiving the roll the county treasurer may collect the taxes due on personal property by seizure and sale if not otherwise collected. B. The sale shall be at public auction after notice of one week of the time and place of the sale by publication in a newspaper in the county or by posting notices of the sale in three public places in the county. The notice shall state that a sufficient amount of the property will be sold to pay the taxes,  fees and costs. C. For seizing and selling personal property the treasurer may charge in each case three dollars and the same mileage as allowed by law to the sheriff in serving civil process. D. On payment of the purchase price and delivery of the property with a bill of sale,  the title to the property vests in the purchaser. E. Any amount collected that exceeds the taxes,  fees and costs shall be returned to the owner of the property sold and,  until claimed,  shall be deposited in the county treasury subject to the order of the owner.
AZ Rev Stat § 42-18402 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18402 - Seizure and sale of personal property about to be removed or concealed

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.
AZ Rev Stat § 42-18403 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18403 - Notice required before seizing railroad rolling stock

42-18403.  Notice required before seizing railroad rolling stock Before seizing the rolling stock of a railroad company,  if the real property of the company in the county is not sufficient to secure payment of the tax on both the real and personal property assessed to the company,  the county treasurer shall notify one of the agents,  conductors or persons in charge of a station or freight depot of the company that unless the tax is paid within ten days the treasurer will seize the personal property belonging to the company for taxes due.
AZ Rev Stat § 42-19001 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19001 - Powers of county assessor

42-19001.  Powers of county assessor In administering this chapter the assessor has the same authority that is granted to county assessors under chapters 13 and 15 of this title and all other authority that is granted to county assessors under any law of this state and that does not conflict with this chapter.
AZ Rev Stat § 42-19002 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19002 - Personal property tax roll

42-19002.  Personal property tax roll A. The county assessor shall enter the valuation of personal property on the personal property tax roll. B. The personal property tax roll shall include: 1. The name and residence of the person who owns the personal property or who possesses the property and reports the property for taxation,  if the person is known. If the name of the owner of the property is not known,  the property shall be listed,  valued and entered on the roll to " unknown owner" . 2. A description of the property sufficient to identify it. 3. The location of the property. 4. The rate of taxation levied against the property. C. The roll shall be in a proper format for extending the tax levied on the property. D. The county assessor may administratively designate on the roll which property is subject to section 42-17153,  subsection B and to section 42-19117 when forwarding the roll to the board of supervisors.
AZ Rev Stat § 42-19003 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19003 - Improvements on unpatented land, mining claims or state land; exemption

42-19003.  Improvements on unpatented land,  mining claims or state land;  exemption A. Improvements,  appurtenances,  wells,  stock tanks and any other fixed property that is located on unpatented land,  a mining claim or state land not secured by patented real property: 1. Shall be valued as personal property. 2. Are subject to sale as provided by this chapter. B. A description sufficient to identify the property shall be entered on the personal property tax roll of the county.
AZ Rev Stat § 42-19003.01 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19003.01 - Computers and equipment; hardware; software; definition

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.
AZ Rev Stat § 42-19004 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19004 - Property in transit and transient property

42-19004.  Property in transit and transient property A. Personal property that is in transit through a county shall be assessed in the county where the owner is domiciled. B. Transient property that is used in business or commerce in this state shall be assessed in the county where it is found.
AZ Rev Stat § 42-19005 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19005 - Property leased or rented from inventory

42-19005.  Property leased or rented from inventory A. Subject to section 42-19103,  personal property that is periodically leased or rented from the inventory of retailers or wholesalers shall be assessed in the same manner as other personal property included in class one pursuant to sections 42-12001 and 42-15001. B. The department shall: 1. Establish the method of determining the valuation of such property. 2. Prescribe all forms and reports required under this section. C. Each retailer and wholesaler that leases or rents personal property from its inventory shall file an affidavit of particulars with the county assessor not later than the tenth day of each month for the preceding month's activity. D. This section does not apply to property that is owned and held by persons primarily engaged in the business of renting personal property.
AZ Rev Stat § 42-19006 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19006 - Notice of valuation

42-19006.  Notice of valuation A. On or before August 30 the assessor shall mail a notice of valuation,  in the form prescribed by the department,  to either: 1. The owner of the personal property,  if known. 2. The person in whose possession it is found at the time of valuation. B. The owner or person in possession of the property may petition the assessor for review pursuant to section 42-19051.
AZ Rev Stat § 42-19007 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19007 - Transmission of personal property valuation to county treasurer

42-19007.  Transmission of personal property valuation to county treasurer A. On or before August 25 the assessor shall transmit the personal property valuations to the county treasurer. B. The personal property tax roll shall contain all valuations of personal property made by the assessor since the last preceding personal property tax roll.
AZ Rev Stat § 42-19008 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19008 - Violation; classification

42-19008.  Violation;  classification A person who violates any provision of this article is guilty of a class 3 misdemeanor.
AZ Rev Stat § 42-19051 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19051 - Administrative review of valuation or classification by assessor

42-19051.  Administrative review of valuation or classification by assessor A. The owner of property that is valued by the assessor or the person in whose possession it is found may appeal to the assessor within thirty days after the date the notice was delivered by filing a petition with the assessor on a form prescribed by the department. The petition shall set forth in writing: 1. The owner's opinion of the value or legal classification of the property. 2. Substantial information that justifies the opinion of value or legal classification in order for the assessor to consider the information for the purpose of basing a change in the valuation or legal classification. B. The assessor shall rule on each petition within twenty days after it is filed. C. The notice provided under this section shall be in the same manner as prescribed in section 42-16056. D. If the request of the petitioner is denied,  in whole or in part,  the assessor shall deliver to the petitioner written notice of the grounds for refusing to grant the request contained in the petition.
AZ Rev Stat § 42-19052 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19052 - Appeal from assessor

42-19052.  Appeal from assessor A. A person who appeals to the assessor pursuant to section 42-19051 may appeal to: 1. The county board of equalization,  if a county board has been established in the county,  within twenty days after the date of the assessor's notice of refusal or decision. The appeal shall be in the same manner as prescribed by chapter 16,  article 3 of this title. 2. The state board of equalization,  if a county board has not been established in the county,  within twenty days after the date of the assessor's notice of refusal or decision. The appeal shall be in the same manner as prescribed by chapter 16,  article 4 of this title. B. Any party that is dissatisfied with the decision of the board may appeal the decision to court as prescribed in chapter 16,  article 5 of this title.
AZ Rev Stat § 42-19101 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19101 - Extension and levy of tax

42-19101.  Extension and levy of tax The rate of tax to be extended and levied against the personal property is the rate established pursuant to section 42-17151 in the taxing jurisdiction where the property is located.
AZ Rev Stat § 42-19103 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19103 - Proration of tax on property that is leased or rented from inventory

42-19103.  Proration of tax on property that is leased or rented from inventory The taxes that are levied on personal property that is periodically leased or rented from the inventory of retailers or wholesalers assessed pursuant to section 42-19005 shall be prorated by three hundred sixty-fifths to be determined by the number of days the property is leased or rented.
AZ Rev Stat § 42-19106 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19106 - Lien of taxes

42-19106.  Lien of taxes A. The tax that is levied against personal property is a lien against the property and is prior and superior to any other liens of every kind and description regardless of when another lien attached. B. The lien shall not be discharged until the taxes are paid or the title to the property vests in a purchaser of the property for taxes.
AZ Rev Stat § 42-19107 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19107 - Unlawful sale, transfer or removal of personal property; classification

42-19107.  Unlawful sale,  transfer or removal of personal property;  classification A. It is unlawful for the owner,  a lienholder,  a conditional vendor or any other person to knowingly sell or transfer personal property or remove it from its location until the taxes on the property are paid. B. A person who violates this section is guilty of a class 1 misdemeanor. Any fine collected under this subsection shall be deposited,  pursuant to sections 35-146 and 35-147,  in the state general fund.
AZ Rev Stat § 42-19108 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19108 - Issuance of tax bill

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)
AZ Rev Stat § 42-19109 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19109 - Authority to seize and sell personal property for delinquent taxes

42-19109.  Authority to seize and sell personal property for delinquent taxes A. The tax bill is the sheriff's warrant of authority to seize and sell the personal property as required by this article. B. The sheriff's authority to seize and sell personal property extends to all counties in the state. Except for wilful misconduct,  the sheriff is not liable for wrongfully seizing or selling property as directed by this article. C. The sheriff shall charge the same fees for seizure and sale of personal property for taxes as provided on executions and other actual expenses that are not provided for under executions.
AZ Rev Stat § 42-19110 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19110 - Seizure of property

42-19110.  Seizure of property A. After receiving a tax bill the sheriff shall: 1. Seize the property wherever it is found. 2. Advertise the property for sale at public auction for cash within one year after the date of the seizure. B. Under authority of the tax bill,  the sheriff: 1. Shall seize the property. 2. May enter any building,  dwelling,  grounds or other place or enclosure in order to seize the property. 3. May call any citizen to aid the sheriff if necessary. C. If the property is located in a manner that requires a judicial warrant to achieve entry,  any magistrate may issue the warrant on a showing that probable cause exists to believe that the property described in the tax bill is so located.
AZ Rev Stat § 42-19111 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19111 - Notice of sale

42-19111.  Notice of sale A. After seizing the property the sheriff shall give notice of the time,  place and terms of sale by: 1. Posting three notices in the county where the property is to be sold. One of the notices shall be posted at the place where the property is located,  and the other two shall be posted in locations in the county that are commonly and regularly observed by the general public. 2. Either personal service on the owner of the property or mailing a copy of the notice to the owner by certified mail,  return receipt requested. If notification under this paragraph cannot be completed because the owner is unknown or the owner's address is unknown,  the sheriff shall publish notice in a newspaper of general circulation in the county in which the unsecured property was seized. If the notice is published in a weekly newspaper,  the notice must appear once each week for two consecutive weeks. If the notice is published in a daily newspaper,  the notice must appear six consecutive times. In either case,  the last publication must appear at least three weeks but not more than four weeks before the date of the sale. B. The notices shall: 1. Describe the property to be sold. 2. State the name of the owner or person to whom the property is assessed. 3. State the place and time of holding the sale. 4. State the amount of taxes for which the property is to be sold. C. The sheriff may not sell personal property under section 42-19113 until at least three weeks after the notice is served on the property owner,  after receiving confirmation that the owner received the notice by certified mail or after the last date of notice by publication,  whichever method the sheriff used under subsection A,  paragraph 2 of this section. D. If a court determines that a sheriff failed to give notice as required by this section: 1. Any sale of the personal property by the sheriff is void. 2. The owner is entitled to redeem the property as provided by this article on paying the outstanding taxes,  interest and costs associated with collecting the taxes. 3. The court may award fees and other expenses associated with the adjudication to the owner as provided by section 12-348.
AZ Rev Stat § 42-19112 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19112 - Redemption

42-19112.  Redemption A. The owner of personal property,  a lien claimant or a conditional vendor may redeem the property at any time before the actual sale by the sheriff by paying to the sheriff the taxes,  interest and costs. B. The right to redeem terminates after the property is sold.
AZ Rev Stat § 42-19113 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19113 - Sale

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.
AZ Rev Stat § 42-19115 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19115 - Return of sale; distribution of proceeds

42-19115.  Return of sale;  distribution of proceeds A. The sheriff shall make return of the tax bill on or before the tenth day of the month following the sale and,  if the property is sold to a person other than the county,  shall pay to the county treasurer the total amount of all monies received. B. The treasurer shall distribute the proceeds to the proper funds. The costs shall be placed in the county expense fund. Any balance remaining with the treasurer after payment of the taxes,  interest and costs shall be paid to the owner of the personal property who was dispossessed by the sale.
AZ Rev Stat § 42-19117 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19117 - Tax as debt against property owner; action to collect tax

42-19117.  Tax as debt against property owner;  action to collect tax A. The tax on personal property is a debt against the owner to whom the property is assessed and against the owner's successors and assigns. B. At the request of the county treasurer,  the county attorney shall bring an action against the owner to recover all or any part of the tax. C. If the county treasurer or sheriff is unable to find sufficient personal property to pay the tax and costs that are assessed to the owner,  and the owner or the owner's successors or assigns refuses or fails to pay the tax or to surrender property sufficient for that purpose,  the county treasurer shall bring an action in court pursuant to section 12-163,  subsection B,  against the owner and the owner's successors and assigns,  or any of them,  for collection of the tax and costs. D. Personal judgment may be rendered against any or all defendants.
AZ Rev Stat § 42-19118 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-19118 - Clearing uncollectible tax

42-19118.  Clearing uncollectible tax A. If the county treasurer,  sheriff and county attorney are unable to locate both the personal property on which taxes have been assessed and the person owning the property or the owner's successors or assigns,  after diligent search by the sheriff,  the tax may be declared uncollectible pursuant to this section. B. The county treasurer shall: 1. Prepare and submit to the board of supervisors a certificate of clearance stating: (a) The name of the person who is liable for the tax. (b) A description of the property. (c) The tax roll number. (d) The delinquent date of the tax. (e) The year and the amount of tax,  interest and penalty involved. (f) The extent of any lien on the property. 2. Submit an affidavit from the sheriff stating that after a diligent search both the property and the person owning the property or the person's successors or assigns have not been located. C. On being satisfied that the tax is uncollectible,  the board of supervisors may approve the certificate of clearance. D. On approval of the certificate,  the treasurer shall: 1. Delete from the treasurer's records the tax,  interest and penalty covered by the certificate. 2. Make a notation in the records that the deletion was made pursuant to the approval of a certificate of clearance together with the number and date of the certificate. E. If the property or the person who owns the property or the owner's successors or assigns are located after the approval of the certificate of clearance,  the county treasurer may reinstate and collect the taxes,  penalties and interest as if there had been no approval of the certificate.