reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-16259 - Transmittal of corrected billing to taxpayer; delinquency; refunds; interest

42-16259.
Transmittal of corrected billing to taxpayer;  delinquency;  refunds;  interest
A. The county treasurer shall mail a corrected billing to the taxpayer on the occurrence of any of the following:
1. The consent of the taxpayer to a tax roll correction.
2. The consent of the tax officer to the notice of claim.
3. The decision of the board of equalization.
4. The final nonappealable ruling by a court of competent jurisdiction.
B. Any taxes that are assessed pursuant to this article are delinquent if not paid within ninety days after the date the corrected billing is mailed to the taxpayer.
C. If taxes have been overpaid,  the amount of taxes overpaid shall be refunded with interest at the legal rate set by the department as prescribed by section 42-1123 within ninety days after the tax roll is corrected. For the purpose of computing interest under this subsection,  if the tax was paid in installments,  a pro rata share of the total overpayment is considered to be attributable to each installment.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17001 - Definitions

42-17001.
Definitions
In this chapter,  unless the context otherwise requires:
1. " Commission"  means the property tax oversight commission established by section 42-17002.
2. " Fire district"  means a fire district established pursuant to title 48,  chapter 5.
3. " Political subdivision"  means a county,  charter county,  city,  charter city,  town,  community college district or school district.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17002 - Property tax oversight commission

42-17002.
Property tax oversight commission
A. The property tax oversight commission is established to:
1. Further the public confidence in property tax limitations.
2. Provide a uniform methodology for determining those limitations.
3. Provide a continuing review of practices for ensuring a fair and equitable administration of the property tax laws.
B. The commission consists of:
1. The director of the department of revenue or the director's designee,  who serves as chairman.
2. Four persons who are knowledgeable in the area of property tax assessment and levy,  one appointed by the governor and three appointed jointly by the president of the senate and the speaker of the house of representatives. The appointive members' terms are three years.
C. An appointment to fill a vacancy on the commission resulting from other than expiration of a term is for the unexpired portion of the term only.
D. The department shall provide secretarial and staff support services to the commission.
E. The private citizen members of the commission shall receive fifty dollars per day for time spent in performing their duties.
F. The commission shall meet at least annually and,  in addition,  at the call of the chairman. The commission shall meet at such other times and places as convenient or necessary to conduct its affairs and shall render its findings,  reports and recommendations in writing to the governor,  to the director of the department of revenue and to the legislature.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17003 - Duties; notification

42-17003.
Duties;  notification
A. The commission shall:
1. Establish procedures for deriving the information required by sections 15-905.01,  15-1461.01 and 42-17107,  article 2 of this chapter,  section 48-254 and paragraph 4 of this subsection.
2. Review the primary property tax levy of each political subdivision to determine violations of sections 15-905.01,  15-1461.01 and 42-17107 and article 2 of this chapter.
3. Beginning in tax year 2017,  review the secondary property tax levy of each special taxing district to determine violations of section 48-254.
4. Review the secondary property tax levy of each county,  city,  town and community college district to identify violations of constitutional and statutory requirements.
5. Review the secondary property tax levy of each fire district to determine violations of section 48-807.
6. Review for accuracy the tax levy and rate as prescribed by section 15-992.
7. Review the reports made by the department concerning valuation accuracy.
8. Hold hearings to determine the adequacy of compliance with articles 2 and 3 of this chapter.
9. Upon the request of a county,  city,  town or community college district,  hold hearings as prescribed in section 42-17004 regarding the calculation of the maximum allowable primary property tax levy limits prescribed in section 42-17051,  subsection A.
B. If the commission determines that a political subdivision has violated section 15-905.01,  15-1461.01 or 42-17107 or article 2 of this chapter,  that a special taxing district has violated section 48-254,  that a fire district has violated section 48-807 or that a school district incorrectly calculated the tax levy and rate as prescribed by section 15-992,  on or before September 15 the commission shall notify the political subdivision or district,  and the county board of supervisors,  in writing,  of:
1. The nature of the violation.
2. The necessary adjustment to:
(a) The primary property tax levy and tax rate to comply with section 15-905.01,  15-1461.01 or 42-17107 or article 2 of this chapter.
(b) The secondary property tax levy and tax rate to comply with sections 48-254 and 48-807.
(c) For school districts,  the tax levy and rate to comply with section 15-992.
C. If the commission determines that a county,  city,  town or community college district has levied a secondary property tax in violation of constitutional or statutory law,  on or before December 31 the commission shall notify in writing the affected political subdivision,  the county board of supervisors,  the county attorney and the attorney general of the violation.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17004 - Hearing and appeals of commission findings

42-17004.
Hearing and appeals of commission findings
A. If the commission notifies a political subdivision of a violation of section 15-905.01,  15-1461.01 or 42-17107 or article 2 of this chapter,  notifies a special taxing district of a violation of section 48-254,  notifies a fire district of a violation of section 48-807 or notifies a school district of an incorrect calculation of the tax levy and rate as prescribed by section 15-992,  and the political subdivision,  special taxing district or fire district disputes the commission's findings,  then on or before October 1 the political subdivision,  special taxing district or fire district may request a hearing before the commission to attempt to resolve the dispute.
B. A governing body of a county,  city,  town,  community college district,  school district or fire district may request a hearing before the commission regarding the calculation of the maximum allowable primary or secondary property tax levy limits prescribed in section 42-17051 or 48-807 or the calculation of the tax levy and rate as prescribed in section 15-992,  as applicable. The commission may resolve any disputes.
C. The commission shall conduct the hearing as prescribed in title 41,  chapter 6,  article 10.
D. If the dispute is resolved at the hearing,  the commission shall immediately notify the county board of supervisors of the proper primary or secondary tax levy and tax rate.
E. If a political subdivision,  special taxing district or fire district continues to dispute the commission's findings after the hearing under this section,  the political subdivision,  special taxing district or fire district may:
1. Appeal the matter to tax court within thirty days after the commission renders the decision.
2. Levy primary or secondary property taxes in the amount that the political subdivision,  special taxing district or fire district considers to be proper,  pending the outcome of the appeal.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17052 - Values furnished by county assessor and fire districts

42-17052.
Values furnished by county assessor and fire districts
A. On or before February 10 of the tax year,  the county assessor shall transmit and certify to the property tax oversight commission and to the governing body of the political subdivision or district in the county the values that are required to compute the levy limit prescribed by sections 42-17051 and 48-807. For the purposes of this section,  these values shall not be changed for the official calculation of levy limits and tax rates after February 10 without the approval of the property tax oversight commission. These values shall include:
1. The finally equalized valuation of all property,  less estimated exemptions,  appearing on the tax roll for the current tax year to be used to fix,  levy and assess the political subdivision's taxes.
2. The value of the property on the personal property tax roll determined pursuant to section 42-17053.
B. On or before February 10 of the tax year,  the county assessor shall determine the limited property value for the current tax year of each school district in the county and shall transmit the values to the county school superintendent to assist the superintendent in computing equalization assistance for education as provided in section 15-991.
C. On or before February 10 of the tax year,  the county assessor shall transmit to the staff of the joint legislative budget committee and to the governor's office of strategic planning and budgeting the values that are required to compute the truth in taxation rates prescribed by section 41-1276.
D. On or before February 10 of the tax year,  the governing board of each fire district shall transmit to the property tax oversight commission the total assessed value of all property annexed by the district in the preceding calendar year.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17053 - Estimate of personal property tax roll

42-17053.
Estimate of personal property tax roll
A. When a tax rate is to be determined and taxes are levied,  the county assessor shall make an estimate of the personal property to be added to the tax roll for purposes of computing the property tax rates pursuant to section 42-17151.
B. The estimate shall be at least equal to the prior year's taxable personal property value,  except that if the assessor has verifiable information that an item or items on the personal property tax roll during the current tax year will not be in the county during the next tax year,  the assessor shall not include that item or items in the estimate under this section.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17054 - Levy limit worksheet

42-17054.
Levy limit worksheet
A. When the county assessor transmits valuations under section 42-17052,  the assessor shall prepare and transmit a final levy limit worksheet to each city,  town and community college district that imposes a primary property tax,  to each fire district that imposes a secondary property tax and to the property tax oversight commission.
B. Each city,  town,  community college district and fire district shall notify the property tax oversight commission in writing within ten days of its agreement or disagreement with the final levy limit worksheet.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17055 - Public inspection of values used in computing levy limitation

42-17055.
Public inspection of values used in computing levy limitation
A. On or before February 15 of the tax year,  the governing body of each county,  city,  town,  community college district and fire district shall make available for public inspection the values determined in each numbered paragraph of section 42-17051,  subsection A and in section 48-807.
B. The property tax oversight commission shall not alter the values that have been determined and made available for public inspection under this section unless the county assessor transmits and certifies new values to the governing body. The new values shall be made available for public inspection on the request of any individual.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17057 - Computing new levy limits in the case of county division or consolidation; election on revised levy limit

42-17057.
Computing new levy limits in the case of county division or consolidation;  election on revised levy limit
A. In the event of a division of a county into two or more new counties or the consolidation of counties,  the property tax oversight commission shall determine the maximum allowable levy of primary property taxes in each new county for the first full fiscal year after the new county governments are established by:
1. Computing the maximum levy allowable for the fiscal year under section 42-17051 for the old county or counties,  assuming no division or consolidation had occurred.
2. Assigning that maximum amount to the new county,  in the case of a consolidation,  or apportioning that maximum amount among the new counties,  in the case of a division,  according to their respective net assessed limited property valuations.
B. The amounts thus assigned to the new counties are the levy limits for purposes of this article for that fiscal year.
C. On or before April 1 of the first full fiscal year after the new county government is established,  the board of supervisors of a new county,  by a two-thirds vote,  may call a special election to submit a revised levy limit to the qualified electors of the county. The special election shall be held on the third Tuesday in May. Immediately after calling the election the board shall publicize and distribute to the registered voters of the county information regarding the date and polling places of the election and a comparison of the current levy limit and the proposed levy limit. The ballot shall be printed with the question " Shall the proposed levy limit be adopted for _______________ county?"  followed by squares marked " yes"  and " no"  in which the voter may indicate a vote for or against the proposition. If a majority of the voters voting:
1. Approves the proposed levy limit,  it shall be applied to the county for all purposes under this article for the next fiscal year and is the basis from which to determine the levy limit under section 42-17051 for subsequent fiscal years.
2. Rejects the proposed levy limit,  the levy limit for the county assigned pursuant to subsection A of this section is the basis from which to determine the levy limit under section 42-17051 for subsequent fiscal years.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17058 - Values for computing levy limit in the case of a merger of a community college district with a contiguous county

42-17058.
Values for computing levy limit in the case of a merger of a community college district with a contiguous county
If an existing community college district merges with a contiguous county that is not a part of a community college district,  the values used in computing the levy limit under section 42-17051 for the first year of the new district shall be:
1. For section 42-17051,  subsection A,  paragraph 2,  the sum of the values of the existing community college district and the values of the contiguous county that is not a part of a community college district.
2. For section 42-17051,  subsection A,  paragraph 1,  the maximum allowable primary property tax levy for the existing community college district for the preceding year plus the amount of out county tuition paid by the contiguous county that is not part of a community college district in the preceding year.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17101 - Annual county and municipal financial statement and estimate of expenses

42-17101.
Annual county and municipal financial statement and estimate of expenses
On or before the third Monday in July each year the governing body of each county and incorporated city or town shall prepare:
1. A full and complete statement of the political subdivision's financial affairs for the preceding fiscal year.
2. An estimate of the different amounts that will be required to meet the political subdivision's public expense for the current fiscal year entered in the minutes of the governing body and containing the items prescribed by section 42-17102.
3. A summary schedule of estimated expenditures and revenues that shall be:
(a) Entered in the minutes of the governing body.
(b) Prepared according to forms supplied by the auditor general.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17103 - Public access to estimates of revenues and expenses; notice of public hearing; access to adopted budget

42-17103.
Public access to estimates of revenues and expenses;  notice of public hearing;  access to adopted budget
A. The governing body of each county,  city or town shall publish the estimates of revenues and expenses,  or a summary of the estimates of revenues and expenses,  and a notice of a public hearing of the governing body to hear taxpayers and make tax levies at designated times and places. The summary shall set forth the total estimated revenues and expenditures by fund type,  truth in taxation calculations and primary and secondary property tax levies for all districts. A complete copy of the estimates of revenues and expenses shall be made available at the city,  town or county libraries and city,  town or county administrative offices and shall be posted in a prominent location on the official website of the city,  town or county no later than seven business days after the estimates of revenues and expenses are initially presented before the governing body. A complete copy of the budget finally adopted under section 42-17105 shall be posted in a prominent location on the official websites no later than seven business days after final adoption.
B. Beginning with fiscal year 2011-2012,  both the estimates of revenues and expenses initially presented before the governing body and the budget finally adopted under section 42-17105 shall be retained and accessible in a prominent location on the official website of the city,  town or county for at least sixty months.
C. The summary of estimates and notice,  together with the library addresses and websites where the complete copy of estimates may be found,  shall be published once a week for at least two consecutive weeks after the estimates are tentatively adopted in the official newspaper of the county,  city or town,  if there is one,  and,  if not,  in a newspaper of general circulation in the county,  city or town.
D. If a truth in taxation notice and hearing is required under section 42-17107,  the governing body may combine the notice under this section with the truth in taxation notice.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17104 - Public hearing on expenditures and tax levy

42-17104.
Public hearing on expenditures and tax levy
A. The governing body of each county,  city or town shall hold a public hearing on or before the fourteenth day before the day on which it levies taxes as stated in the notice under section 42-17103. Any taxpayer may appear and be heard in favor of or against any proposed expenditure or tax levy.
B. If a truth in taxation notice and hearing is required under section 42-17107,  the governing body may combine the hearing under this section with the truth in taxation hearing.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17105 - Adoption of budget

42-17105.
Adoption of budget
A. After the hearing on estimates under section 42-17104 is concluded,  the governing body shall convene in a special meeting and finally determine and adopt estimates of proposed expenditures for the purposes stated in the published proposal.
B. The adopted estimates constitute the budget of the county,  city or town for the current fiscal year.
C. The total amounts that are proposed to be spent in the budget shall not exceed the total of amounts that were proposed for expenditure in the published estimates.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17106 - Expenditures limited to budgeted purposes; transfer of monies

42-17106.
Expenditures limited to budgeted purposes;  transfer of monies
A. Except as provided in subsection B,  a county,  city or town shall not:
1. Spend money for a purpose that is not included in its budget.
2. Spend money or incur or create a debt,  obligation or liability in a fiscal year in excess of the amount stated for each purpose in the finally adopted budget for that year,  except as provided by law,  regardless of whether the county,  city or town has received at any time,  or has on hand,  monies or revenue in excess of the amount required to meet expenditures,  debts,  obligations and liabilities that are incurred under the budget.
B. A governing body may transfer monies between budget items if all of the following apply:
1. The monies are available.
2. The transfer is in the public interest and based on a demonstrated need.
3. The transfer does not result in a violation of the limitations prescribed in article IX,  sections 19 and 20,  Constitution of Arizona.
4. A majority of the members of the governing body votes affirmatively on the transfer at a public meeting.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17108 - Encumbering municipal monies to pay obligations after close of fiscal year

42-17108.
Encumbering municipal monies to pay obligations after close of fiscal year
A. A city or town may encumber monies at the end of a fiscal year for any liabilities incurred during that fiscal year and still outstanding at the end of the fiscal year.
B. Payments may be made from encumbered monies for a period of sixty days immediately after the end of the fiscal year. After the expiration of the sixty day period:
1. Any remaining encumbered balance lapses.
2. No further payments may be made from the budget of the preceding fiscal year.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17109 - Alternative and additional method of leasing municipal facilities

42-17109.
Alternative and additional method of leasing municipal facilities
A. This section provides an alternative and additional method for leasing municipal facilities. This section does not apply to leases entered into before or after March 31,  1965,  nor to leases executed and existing on March 31,  1965,  if the leases would have been valid regardless of the enactment of this section.
B. Nothing contained in this article shall be construed to limit the right of a city or town,  as lessee,  to enter into leases of real or personal property to be used for municipal auditorium and convention center purposes running for a term of not more than fifty years. A city or town may enter into such leases if title to the property leased is to vest in the lessee at the expiration of the term of the lease if the lessee has performed all of its obligations under the lease. No such lease need be included in the budget for the fiscal year in which it is executed,  but provision shall be made in each annual budget thereafter during the term of the lease for the levy of taxes or the provision of other revenues fully sufficient to pay any rental falling due during that fiscal year. No such lease may be entered into without submitting the question to the qualified electors of the municipality and approval of the lease by a majority of those voting on the issue at an election to be ordered,  conducted and canvassed in the manner provided in title 9,  chapter 7,  article 3.
C. Monies for any rental payments due under any lease pursuant to subsection B shall be derived from revenues other than those collected to pay the general obligation bonds of the city or town and shall be used for municipal auditorium and convention center purposes. A tax shall not be imposed on real property to support the operation or maintenance of a municipal auditorium or convention center financed under this section. A tax shall not be imposed,  or the proceeds of a tax shall not be used,  for the payment of rentals under any lease entered into under this section.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17110 - Budget of a newly incorporated city or town

42-17110.
Budget of a newly incorporated city or town
A. Notwithstanding any other provision of this article,  a city or town that is incorporated after the third Monday in July or before June 30 in any fiscal year may adopt an interim budget by ordinance for the remainder of the fiscal year in which the city or town was incorporated.
B. The city or town shall hold hearings on the proposed budget as prescribed by this article.
C. The city or town may issue warrants pursuant to sections 9-247 through 9-250 to pay necessary expenses,  which shall be redeemed when monies become available in the next fiscal year.
D. The interim budget is not a base for computing allowable increases in the budget for the succeeding full fiscal year. The budget for the succeeding full fiscal year may be made as if no interim budget had been adopted.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17152 - Extending tax roll; limitation on residential property tax; effect of informalities

42-17152.
Extending tax roll;  limitation on residential property tax;  effect of informalities
A. As soon as the county board of supervisors finally determines the estimated amounts provided for in article 2 of this chapter,  it shall assess taxes for the estimated amounts on the taxable property of the county,  according and in proportion to the individual and particular valuation as specified in the assessment roll for the year,  except that pursuant to article IX,  section 18,  Constitution of Arizona,  primary property taxes may not be assessed in any tax year against real property,  improvements and personal property classified as class three pursuant to section 42-12003 in excess of one per cent of the property's limited property value.
B. The board of supervisors shall compute and list the property taxes and totals of taxes of each parcel,  shall add the several taxes levied and shall compute the totals. The completed document constitutes the assessment and tax roll for the year.
C. In addition to the requirements of subsection B of this section,  if the board of supervisors authorizes tax statements to be delivered to the taxpayers of the county,  the board shall list and compute the totals of the taxes by jurisdiction,  for the current and the previous year.
D. Any informality in complying with the requirements of this chapter does not render any tax collection proceeding illegal.
E. For the purposes of this section,  items of merchandise property that are exempt pursuant to article IX,  sections 2 and 13,  Constitution of Arizona,  need not be listed on the tax rolls or tax statements.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17153 - Lien for taxes; time lien attaches; priority

42-17153.
Lien for taxes;  time lien attaches;  priority
A. Except as provided in subsection B of this section,  a tax that is levied on real or personal property is a lien on the assessed property.
B. A tax that is levied against personal property of a person who owns real property of a value of less than two hundred dollars in the county is a personal liability of the property owner,  in addition to being a lien against the property.
C. The lien:
1. Attaches on January 1 of the tax year.
2. Is not satisfied or removed until one of the following occurs:
(a) The taxes,  penalties,  charges and interest are paid.
(b) Title to the property has finally vested in a purchaser under a sale for taxes.
(c) A certificate of removal and abatement has been issued pursuant to section 42-18353.
3. Is prior and superior to all other liens and encumbrances on the property,  except:
(a) Liens or encumbrances held by this state.
(b) Liens for taxes accruing in any other years.
D. For taxpayers valued by the department pursuant to section 42-14151,  the lien shall attach to all property,  real and personal,  regardless of the taxing jurisdiction where such property is located. Such lien will attach to the entire system and may not be released by payment of a portion of the tax liability relating to a single portion or component of the system.
E. If a political subdivision of this state acquires title to property after December 31,  1998,  any lien for delinquent taxes on the property:
1. Is not abated,  extinguished,  discharged or merged in the title to the property unless approved by the county board of supervisors.
2. Is enforceable in the same manner as other delinquent tax liens.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17154 - Attachment of lien to real and personal property, improvements and severed mineral rights

42-17154.
Attachment of lien to real and personal property,  improvements and severed mineral rights
A. Personal property is liable for taxes levied on real property,  and real property is liable for taxes levied on personal property. A judgment against real property for nonpayment of taxes or assessed to the personal property of the same person shall not be prevented by a showing that the owner was possessed of personal property from which the taxes could have been made,  but real property occupied as a homestead shall not be charged for taxes other than taxes due on the homestead.
B. Taxes that are imposed on improvements to real estate and that are assessed to a person who is not the owner of the real estate are a lien on the land and improvements.
C. If the owner of minerals or mineral rights in land does not also own the remaining interest in the land:
1. The taxes on the minerals or mineral rights are not a lien on the remaining interest in the land.
2. The taxes on the remaining interest in the land are not a lien on the separately owned minerals or mineral rights.
3. A tax sale resulting from failing to pay taxes on the minerals or mineral rights does not affect the ownership of the remaining interest in the land.
4. A tax sale resulting from failing to pay taxes on the remaining interest in the land does not affect the ownership of the minerals or mineral rights.
5. The failure to assess the minerals or mineral rights separately from the remaining interest in the land does not result in any lien for taxes imposed on the land being a lien on the minerals or mineral rights.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17155 - County property tax information worksheet

42-17155.
County property tax information worksheet
Within seven days after adopting the rates and levies pursuant to section 42-17151,  the county board of supervisors shall compile and make available to the public the adopted property tax rates,  levies and valuations for all taxing jurisdictions in the county on a worksheet prescribed by the department. The board shall post a complete copy of the worksheet in a prominent location on the county's official website.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17201 - County levy limit override

42-17201.
County levy limit override
A. The board of supervisors of a county may conduct an election to authorize a property tax levy that is not within the limitations on primary property taxation otherwise prescribed by section 42-17051.
B. In order to levy taxes exceeding the limitations prescribed on primary property tax,  the board of supervisors shall adopt a resolution,  by an affirmative vote of at least two-thirds of its membership,  requesting the voters to approve a secondary property tax levy.
C. The board of supervisors shall submit the question to the qualified electors of the county at an election held on the first Tuesday following the first Monday in November as prescribed by section 16-204,  subsection B,  paragraph 1,  subdivision (d).
D. In the resolution requesting the voters to approve the levy,  the board shall state:
1. The number of years in which the authority to levy taxes in excess of the limitations otherwise prescribed is to be in effect. The board shall not request authority from the voters for a period of less than two years nor more than seven years.
2. The purpose for providing revenue to the county.
3. The maximum dollar amount of secondary property tax that may be collected in each year of the authority if voters approve the levy.
4. The estimated secondary property tax rate that will be levied in the first year if the voters approve the levy.
E. If the levy is approved by the voters,  the maximum amount of taxes that the board may levy for any year in which the authority is in effect is the amount stated in the resolution requesting voter approval of the levy. The board shall levy the tax in the same manner as county secondary property taxes as provided in section 42-17151.
F. The board may use monies it collects pursuant to this section only for the purposes stated in the resolution requesting approval of the levy. If an unexpended balance of the monies collected pursuant to this section remains after satisfying the requirements of the resolution requesting the approval of the levy,  the board shall use the balance to reduce the levy in the following year. If the balance exceeds the requirements for the following year or if the authority granted by the voters to collect the taxes pursuant to this section expires and is not renewed,  the board shall use the balance to reduce the county primary property tax in the following year.
G. The board shall deposit and separately account for the amounts collected pursuant to this section in a fund in the county treasury.
H. The amounts collected pursuant to this section:
1. Shall not be included in the primary property tax levy limitation prescribed by section 42-17051 for any subsequent year,  except as provided in this section.
2. Shall be collected from a levy of secondary property taxes.
3. Are not subject to limitations on taxes prescribed by article IX,  section 18,  Constitution of Arizona.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.