reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-13402 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13402 - Identifying common areas; definition

42-13402.  Identifying common areas;  definition A. The county assessor shall identify common areas for valuation under this article. B. In general,  common areas consist of improved or unimproved real property that is intended for the use of owners and residents of a residential subdivision or development and invited guests of the owners or residents and include common beautification areas and common areas used as an airport. Areas that do not qualify as common areas shall be valued using standard appraisal techniques. The following are not considered to be common areas: 1. Common elements of a condominium,  as defined in section 33-1202. 2. A golf course,  as defined in section 42-13151 and valued pursuant to article 4 of this chapter. C. Property must meet all of the following requirements to be considered a common area: 1. The property must be owned by a nonprofit homeowners' association,  community association or corporation. 2. The association or corporation must be organized and operated to provide for the maintenance and management of the common area property. 3. All residential property owners in the development must be required to be and must actually be members of the association or corporation,  or must be obligated to pay mandatory assessments to maintain and manage the common areas. 4. All members of the association or residential property owners in the development,  their immediate families and,  if provided by rules of the association or corporation,  guests must have a right to use and enjoy the common areas. This right must be appurtenant to and pass with title to each lot and parcel. The association or corporation may assess fees for particular uses of individual common areas. 5. The common areas must be deeded to the association or corporation. D. For purposes of this section " airport"  means runways and taxiways that are used primarily by residents of the residential subdivision but that may be designated as a reliever airport by the federal aviation administration and that receives no public funding.
AZ Rev Stat § 42-13403 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13403 - Computing valuation

42-13403.  Computing valuation A. Subject to section 42-13404,  values for common areas shall be made on the assumption that no other property use is possible. B. Land,  buildings and improvements used for common areas shall be valued at five hundred dollars per parcel. The county assessor may divide the assessment amount per parcel to depict an assessment for land and an assessment for buildings and improvements provided that the total assessment for the parcel does not exceed five hundred dollars.
AZ Rev Stat § 42-13404 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13404 - Deed restriction on common area use

42-13404.  Deed restriction on common area use A. As a condition for valuation under this article,  the subdivider of a residential subdivision,  on approval of the subdivision by the state real estate department pursuant to title 32,  chapter 20,  article 4,  or the community or homeowners' association that owns the common area shall record a deed restriction with the county recorder and file a copy of the restriction with the county assessor restricting the property to use as a common area. B. If the property is converted to a different use in violation of the restrictions,  the assessor shall change the classification and revalue the property according to standard appraisal methods and techniques. C. The county assessor may consolidate parcel combinations within the same taxing district if requested by the community or homeowners' association. A community or homeowners' association may provide a one-time list of common area tracts by parcel number to the assessor,  in a form prescribed by the department of revenue. D. The county assessor shall automatically consolidate parcel combinations within the same taxing district. If after further review by the assessor the parcel does not meet the requirements of a common area as described in section 42-13402,  the assessor may revoke the statutory valuation made pursuant to section 42-13403 and shall value the parcel according to standard appraisal techniques. The revocation does not waive a community or homeowners' association's right to request the common area valuation.
AZ Rev Stat § 42-13451 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13451 - Definitions

42-13451.  Definitions In this article,  unless the context otherwise requires: 1. " Accommodation"  means any apartment,  condominium or cooperative unit,  cabin,  lodge,  hotel or motel room or other private or commercial structure containing toilet facilities that is designed and available for use and occupancy as a residence by one or more individuals and that is included in the offering of a timeshare plan. 2. " Association"  means any organized body consisting of the purchasers of interests in a timeshare plan. 3. " Developer"  means either of the following: (a) Any person,  corporation,  partnership,  limited liability company,  trust or other entity,  other than a sales agent,  that creates a timeshare plan or is in the business of selling timeshare interests or employs sales agents to sell timeshare interests. (b) Any person or entity that succeeds to the interest of the developer by sale,  lease,  assignment,  mortgage or other transfer if the person offers at least twelve timeshare interests in a particular timeshare plan and the person is in the business of selling timeshare interests or employs sales agents to sell timeshare interests. 4. " Managing entity"  means the association or other person that undertakes the duties,  responsibilities and obligations of the management of a timeshare plan. 5. " Promotion"  means a plan or device,  including one involving the possibility of a prospective purchaser receiving a vacation,  discount vacation,  gift or prize,  used by a developer or the developer's employee,  or on the developer's behalf by an agent or the agent's employee,  an independent contractor or the independent contractor's employee in connection with the offering and sale of timeshare interests in a timeshare plan. 6. " Timeshare interest"  includes either a timeshare estate or a timeshare use. 7. " Timeshare property"  means one or more accommodations subject to the same timeshare instrument,  together with any other property or rights to property appurtenant to those accommodations. 8. " Transient occupant"  means any person who occupies an accommodation in a timeshare property and provides rental income to the developer or association to occupy the accommodation. Transient occupant does not include any person who uses an accommodation as a promotion,  timeshare interest or exchange program.
AZ Rev Stat § 42-13452 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13452 - Computing valuation

42-13452.  Computing valuation  A. Except as provided by subsection B,  the county assessor shall determine the valuation of timeshare property based on the original gross sales price of the timeshare interests of the timeshare property to a buyer. If there are insufficient original sales,  the county assessor may use the sales of comparable timeshare interests. When using the original gross sales price of the timeshare interests,  the county assessor shall deduct a reasonable amount representing nonrealty components of the original gross sales price. The deductions may include extraordinary initial marketing costs,  business going concern value,  excess sales commission costs,  unusual financing,  transactions that are not at arms length,  atypical developer risks,  extended marketing time,  the value of any personal property and other nonrealty components,  including vacation conveniences and services,  club memberships,  exchange programs and unusual closing costs. The amount of the deductions shall be presumed to be sixty-five per cent of the original gross sales price of the timeshare interest,  except that the presumption is rebuttable by the county assessor or the managing entity. B. If the value of the timeshare interests can be appropriately determined by using resale prices of the timeshare interests for the timeshare property,  the county assessor shall determine the value of the timeshare property based on the resale prices of the timeshare interests. If there are insufficient resale prices,  the county assessor may use resale prices of comparable timeshare interests. When using the resale price,  the county assessor shall deduct from the resale price the nonrealty components,  including: 1. Atypical costs associated with the resale,  including marketing costs,  holding costs,  commissions and financing costs. 2. The value of any personal property and rights associated with the timeshare interest being resold. C. If the county assessor rebuts the presumption in subsection A,  the county assessor,  on or before mailing the notice of valuation,  shall notify the managing entity of the reason for the disapproval and establish the methodology the county assessor will use in determining the value of the timeshare property.
AZ Rev Stat § 42-13453 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13453 - Timeshare use form

42-13453.  Timeshare use form A. On or before September 30 of each year,  each managing entity shall file with the county assessor a timeshare use form,  prescribed by the department,  for each timeshare property. The form shall contain: 1. The name and mailing address of the managing entity. 2. The total number of accommodations included within the managing entity's timeshare property and the total number of available nights for all accommodations. 3. The total number of nights for all accommodations that were used by a transient occupant during the reporting year. 4. The estimated original gross sales price of any timeshare interest if an affidavit of legal value is not required pursuant to section 11-1133. The estimated original gross sales price shall be determined by equating the actual sales price for a timeshare interest to an estimated sales price for the timeshare interest on a weekly use basis. B. The county assessor shall mail the timeshare use form to the last known mailing address of the managing entity on or before August 1 of each year. C. If the managing entity does not file the timeshare use form,  the managing entity retains its right to appeal the classification pursuant to chapter 16 of this title. D. If the transient occupant use of the timeshare property was less than ten per cent of all available nights for all accommodations during the reporting period,  the county assessor shall treat the timeshare property as if no transient occupant use occurred on the property.
AZ Rev Stat § 42-13454 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13454 - Managing entity as agent of owner

42-13454.  Managing entity as agent of owner A. Except as provided in subsection B,  for the purpose of ad valorem taxation the managing entity identified on the timeshare use form is considered to be the taxpayer as agent of the person who owns the timeshare property.  B. For the purpose of an appeal pursuant to chapter 16 of this title,  the managing entity may be considered the agent of the person who owns the timeshare property.
AZ Rev Stat § 42-13501 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13501 - Limit on valuation of real property with abandoned renewable energy equipment

42-13501.  Limit on valuation of real property with abandoned renewable energy equipment A. The assessed value of a leased portion of real property that qualifies under subsection B of this section is the greater of the total lease payments collected by the real property owner during the tax year or the assessed value of the leased property if it were classified as class two property. B. The real property must meet all of the following conditions: 1. The real property is being leased by the real property owner to a lessee that maintains renewable energy equipment on the leased real property. 2. The real property owner or any affiliate of the owner has no ownership interest in the lessee or any of its affiliates. 3. The lessee is in default on the lease,  is not making lease payments under the lease and has abandoned its renewable energy equipment on the leased real property. 4. The leased real property was classified as class two agricultural property for the tax year before the lease term commenced. 5. The total lease payments collected by the real property owner under the lease in default are less than the assessed value of the leased real property under class one.
AZ Rev Stat § 42-13551 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13551 - Definition of guest ranch

42-13551.  Definition of guest ranch For the purposes of this article,  " guest ranch"  means real property and improvements to property being used as a guest ranch that meets all of the following:  1. Consists of at least one thousand contiguous acres that are any of the following:  (a) Private property adjacent to the headquarters. (b) Leased property adjacent to the headquarters. For the purposes of this subdivision,  the lease agreement may be for private or public real property and must be in writing and include riding rights.  (c) Public land that is subject to a riding permit.  2. Provides recreational activities that include horseback riding,  hiking,  biking or a working cattle ranch experience for guests. 3. Has an organized and supervised horse program on the property with a horse herd that consists of a number of horses that is equal to or greater than the total number of guest accommodations. 4. Uses at least one permanent structure that has running water,  sewage disposal and a kitchen. 5. Provides guests with three meals each day as part of the guest ranch's primary package,  commonly referred to as the " American plan" . 6. Includes the word " ranch"  or " rancho"  in the guest ranch's name.
AZ Rev Stat § 42-13552 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13552 - Deed restriction on guest ranch use; covenants; violation; penalty

42-13552.  Deed restriction on guest ranch use;  covenants;  violation;  penalty A. As a condition for valuation under this article,  the owner of a guest ranch shall record a deed restriction with the county recorder and file a copy of the restriction with the county assessor that restricts the property to use as a guest ranch for at least ten years. The deed restriction must be refiled as necessary to ensure that the deed restriction always applies for at least ten years. For initial valuation under this article,  the deed restriction must be filed on or before August 31 of the year preceding the valuation. B. The valuation of a guest ranch under this section constitutes a covenant between the county assessor and the owner of the guest ranch that the use of the property will remain unchanged for the duration of the deed restriction. C. The county assessor shall maintain a record of the value of the property determined under this article and the value of the property if it had not been determined under this article. The assessor shall maintain the record for at least ten years for use in computing the penalty under subsection D of this section if the property is converted to a different use in violation of the covenant. D. If the property is converted to a different use in violation of the covenant,  the owner shall notify the county assessor of the change in use. The county assessor shall add to the tax levied against the property on the next tax roll a penalty equal to the difference between the total amount of property taxes that would have been levied on the property for the preceding ten years or the period of time the property was valued under this section,  whichever period is shorter,  if the property had not been valued under this section and the property taxes that were actually paid for the same period. The penalty due under this subsection shall be paid before the next property tax roll is completed and is enforceable and subject to the same penalties and interest as if the penalty were a tax levied against the property.
AZ Rev Stat § 42-13601 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13601 - Definitions

42-13601.  Definitions In this article,  unless the context otherwise requires: 1. " Conventional multifamily property"  means a residential rental property that does not meet the requirements prescribed in paragraph 3 of this section.  2. " Low-income housing tax credit program"  means the federal low-income housing tax credit program established by the tax reform act of 1986,  codified in section 42 of the internal revenue code and administered by the Arizona department of housing pursuant to section 35-728 to encourage construction and rehabilitation of low-income rental housing. 3. " Low-income multifamily residential rental property"  means multifamily residential property to which all of the following apply: (a) The owner received an allocation of federal income tax credits through the low-income housing tax credit program. (b) The property remains both income and rent restricted consistent with the low-income housing tax credit program and the provisions of the declaration of affirmative land use restrictive covenants agreement recorded on the property. The requirement of this subdivision is met if an affirmative land use restrictive covenants agreement is not yet recorded on the property but the property is otherwise subject to both income and rent restrictions under the low-income housing tax credit program. (c) A federal,  state or tribal court has not entered a judgment or order based on a finding that an act or omission of an owner or operator of the property constitutes a breach or violation of either: (i) The declaration of affirmative land use restrictive covenants agreement recorded on the property. (ii) Restrictions under the low-income housing tax credit program imposed on the property but not contained within an affirmative land use restrictive covenants agreement. (d) The restrictions apply to all units on the property except employee units.
AZ Rev Stat § 42-13602 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13602 - Applicability of article; property

42-13602.  Applicability of article;  property Property that is subject to valuation by the county assessor under this article consists of land and buildings of low-income multifamily residential rental property.
AZ Rev Stat § 42-13604 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13604 - Required documentation

42-13604.  Required documentation A. As a condition of valuation under this article,  an owner or operator of low-income multifamily residential rental property must provide written documentation to the county assessor confirming that the property has been placed in service as a low-income multifamily residential rental property consistent with section 42 of the internal revenue code. B. Internal revenue service form 8609 or an equivalent successor form designated by the internal revenue code that is signed by the Arizona department of housing or the certificate of occupancy and the declaration of affirmative land use restrictive covenants agreement recorded on the property satisfy the documentation requirement prescribed by this section.
AZ Rev Stat § 42-13605 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-13605 - Appeals

42-13605.  Appeals A. An owner or operator of low-income multifamily residential rental property that opts into the income valuation method set forth in this article may appeal the value of the property pursuant to chapter 16 of this title. On appeal,  the owner or operator may submit more recent income and expense data from the year preceding January 1 of the valuation year to be used in calculating the value of the property by the valuation method set forth in this article. B. An owner or operator of low-income multifamily residential rental property that does not opt into the income valuation method set forth in this article may appeal the value of the property using the valuation method set forth in this article.
AZ Rev Stat § 42-14001 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14001 - Properties subject to valuation by the department; limitation on valuation increases

42-14001.  Properties subject to valuation by the department;  limitation on valuation increases A. The department shall determine the valuation of the properties described in this chapter. B. The limitations on increases in valuation prescribed by article IX,  section 18,  Constitution of Arizona,  and by chapter 13,  article 7 of this title apply to valuations determined by the department under this chapter except as provided by section 42-13304.
AZ Rev Stat § 42-14002 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14002 - Notice of preliminary valuation; hearing

42-14002.  Notice of preliminary valuation;  hearing A. On or before June 15 the department shall notify owners of property that is valued by the department of the department's determination of the preliminary full cash value of the property. B. On or before July 15 the property owner may file a written application to appear before the department and be heard concerning the value determined.
AZ Rev Stat § 42-14003 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14003 - Information considered in determining valuation; notice of determination

42-14003.  Information considered in determining valuation;  notice of determination A. In determining valuation under this chapter the department shall consider all additional information including information that is presented in an appeal and information that is otherwise available. B. The department shall notify the property owner of the final full cash value on or before August 31.
AZ Rev Stat § 42-14004 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14004 - Change of valuation

42-14004.  Change of valuation After the department determines the valuation of any property but before it transmits the valuation to the appropriate assessing authority,  the department,  on the property owner's written application or on its own motion,  may change the valuation to properly reflect the property's full cash value. The department shall immediately send by mail or by e-mail a copy of the change to the property owner.
AZ Rev Stat § 42-14005 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14005 - Appeal from valuation determined by department

42-14005.  Appeal from valuation determined by department A property owner who is not satisfied with the valuation of the owner's property as determined by the department may appeal: 1. To the state board of equalization pursuant to section 42-16158. 2. Directly to superior court pursuant to section 42-16204.
AZ Rev Stat § 42-14006 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-14006 - Signatures for documents; alternative methods

42-14006.  Signatures for documents;  alternative methods A. The department may prescribe by administrative rule alternative methods for signing,  subscribing or verifying any report or statement required to be filed with the department pursuant to this article that have the same validity and consequence as the actual signature or written declaration of the taxpayer or other person required to sign,  subscribe or verify the return,  statement or other document.  B. While the department is adopting a rule prescribing alternative methods for signing,  subscribing or verifying any report or statement required to be filed with the department pursuant to this article,  the director,  by tax ruling,  may waive the requirement of a signature for a particular type or class of any report or statement required to be filed with the department pursuant to this article. For the purposes of this subsection,  " tax ruling"  has the same meaning prescribed in section 42-2052.