2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-17203 - County levy for community college; election

42-17203.
County levy for community college;  election
A. A county that is not in an organized community college district may conduct an election to authorize a property tax levy for community college purposes that is not within the limitation on primary property taxes that is otherwise prescribed by section 42-17051.
B. In order to levy taxes for community college purposes in excess of the limitations otherwise prescribed on primary property tax,  the board of supervisors of a county that is not in an organized community college district shall adopt a resolution by an affirmative vote of at least two-thirds of its membership requesting the voters to approve a community college reimbursement levy and setting the time and place for the election.
C. The board shall submit the questions to the qualified electors at an election held on the first Tuesday following the first Monday in November as prescribed by section 16-204,  subsection F. Except as otherwise provided in this section,  the election shall be held according to the provisions applying to bond issuance elections in title 35,  chapter 3,  article 3.
D. In the resolution requesting the voters to approve the levy and setting the time and place for the election,  the board shall state:
1. The estimated maximum dollar amount of secondary property taxes that could be collected in the first year if the voters approve the levy for payment of tuition under section 15-1469,  subsection C,  paragraph 1.
2. The estimated secondary property tax rate that will be levied if the voters approve the levy.
3. The estimated decrease of the primary property tax rate if the voters approve the levy for the payment of tuition under section 15-1469,  subsection C,  paragraph 1.
4. That the amount of community college reimbursement levy will vary from year to year to pay tuition under section 15-1469,  subsection C,  paragraph 1.
5. The maximum dollar amount of secondary property taxes that could be collected in the first year if the voters approve the levy for payment of tuition under section 15-1469,  subsection B,  paragraph 2 or to establish a campus in the county that is affiliated with a community college district as provided in subsection E of this section.
6. The maximum growth rate that will be allowed for secondary property taxes collected in each subsequent year if the voters approve the levy for payment of tuition under section 15-1469,  subsection B,  paragraph 2 or to establish a campus in the county that is affiliated with a community college district as provided in subsection E of this section.
E. The board may use monies it collects under this section to either:
1. Reimburse the costs of students pursuant to section 15-1469,  subsection B,  paragraphs 1 and 2 as approved by the voters.
2. Establish a campus in the county that is affiliated with a community college district.
F. If the levy is approved by the voters for purposes of reimbursement pursuant to section 15-1469,  the maximum amount of taxes that the board may levy for any year in which the authority is in effect is the amount of reimbursement pursuant to section 15-1469,  subsection C,  paragraph 1 and any portion of the reimbursement as specified in the resolution pursuant to subsection D,  paragraphs 5 and 6 of this section as approved by the board of supervisors.
G. The board of supervisors shall levy the tax in the same manner as county property taxes as provided in section 42-17151. If an unexpended balance of the monies collected pursuant to this section remains after satisfying the requirements of subsection E of this section,  the board shall use the balance to reduce the community college levy under this section in the following year. If the balance exceeds the requirements for the following year,  the board shall use the balance to reduce any other property tax authorized by law to be collected by the county.
H. The amounts collected pursuant to this section:
1. Shall not be included in the levy limitation pursuant to section 42-17051 for any subsequent year.
2. Shall be collected from a levy of secondary property taxes.
3. Except as provided in this section,  are exempt pursuant to article IX,  section 19,  subsection (5),  Constitution of Arizona,  from levy limitations.