Arizona Revised Statutes
Title 35 - Public Finances
§ 35-467 - Definitions

35-467. Definitions
In this article, unless the context otherwise requires:
1. " City" means a city or town incorporated under the laws of this state.
2. " Fiscal year" means the period commencing on July 1 of any year and terminating on June 30 of the next succeeding year.
3. " Governing body" means the body constituted by law to be the legislative department of the taxing district.
4. " Municipal corporation" means a sanitary district, electrical district, irrigation district or hospital district or any other similar municipal corporation which is required by law to adopt a budget.
5. " Revenue" means any monies derived other than from grants, ad valorem taxes, sales taxes or transaction privilege taxes or from this state. Revenue does not include monies received by a municipal corporation which are restricted in their use or application by law.
6. " Taxing district" means a city, county, school district or municipal corporation having the power to levy ad valorem taxes.

Structure Arizona Revised Statutes

Arizona Revised Statutes

Title 35 - Public Finances

§ 35-101 - Definitions

§ 35-101.01 - Definition of substitute check

§ 35-102 - Fiscal year

§ 35-103 - Annual financial reports; notification; payments

§ 35-111 - Executive budget

§ 35-112 - Forms for budget unit estimates; date of transmittal

§ 35-113 - Submission of budget estimates

§ 35-113.01 - Request for federal funds

§ 35-114 - Continuous financial planning; submission of tentative budget report; appropriations estimate report

§ 35-115 - Contents of budget report

§ 35-116 - Supervisory powers of governor relating to budget report; exceptions

§ 35-117 - Participation of governor-elect in budget hearings

§ 35-118 - Transmission of budget report to legislature

§ 35-119 - Assistance to appropriation committees

§ 35-120 - Additional powers of governor

§ 35-121 - Format of appropriations

§ 35-121.01 - Local minimum wage; reimbursement of state costs; collection; withholding

§ 35-122 - Budget unit program lists; strategic plans; operating plans; compilation and publishing of master list

§ 35-123 - Nonappropriated monies; report

§ 35-124 - Performance pay component; identification

§ 35-125 - Revenue and expenditure estimates; three-year plan; public hearing

§ 35-131 - Accounting system; reports; notice of deficiency; forms

§ 35-141 - General fund; payment of salaries and expenses

§ 35-142 - Monies kept in funds separate from state general fund; receipt and withdrawal

§ 35-142.01 - Reimbursement of appropriated funds; receipt and deposit; prohibition; inmate health care services; notice

§ 35-143 - Collection through budget units; time for collection; failure to collect; liability

§ 35-143.01 - Special funds; appropriation; reversion; use

§ 35-144 - Budget stabilization fund; definitions

§ 35-145 - Control of taxes receivable from counties; statements from county treasurer; violation; penalty

§ 35-146 - Deposit of receipts by budget units

§ 35-147 - Treasurer's deposits; preparation and disposition

§ 35-148 - Payment for interagency services as credit to account of agency; transfer of miscellaneous state monies to general fund; exceptions

§ 35-149 - Disposition of private monies; contributions and suspense funds; exception

§ 35-150 - Current record of revenues; enforcement powers

§ 35-151 - Encumbrance documents; issuance and disposition; exception

§ 35-152 - Special masters; payment of fees and expenses

§ 35-154 - Unauthorized obligations; effect; liability

§ 35-155 - Cash deposit as an alternative to a surety bond

§ 35-171 - Bookkeeping procedures for treasurer

§ 35-172 - Authorized expenditures classed as appropriated

§ 35-173 - Definition of allotment schedule; appropriations; requirements; limits; exceptions

§ 35-174 - Vacancy savings; definition; personal services and employee related expenditures; reversion

§ 35-181.01 - Presentation, approval and payment of claims and payrolls; amended claims

§ 35-181.02 - Audit, adjustment and settlement of claims; procedures for rejection

§ 35-181.03 - Audit of nonprofit corporations receiving state monies; definition

§ 35-182 - Certification of claims

§ 35-183 - Countersigning of warrants, checks and electronic funds transfer vouchers

§ 35-184 - Numbering of warrants, checks and electronic funds transfer vouchers

§ 35-185 - Disbursements of monies

§ 35-185.01 - Treasurer's warrant notes; form; redemption; exception

§ 35-185.02 - Treasurer's warrant note redemption fund; receipt; appropriation

§ 35-186 - Duplicate warrants or checks; notice; bond; form and effect

§ 35-187 - Warrants, checks and substitute checks; limit on payment

§ 35-188 - Allowance of set-off against state; audit of claim

§ 35-189 - Issuance of certificate for claim for which no appropriation made

§ 35-190 - Incurring obligations after close of fiscal year; lapsing appropriations; exceptions

§ 35-191 - Administrative adjustment; refunds; presentation and disposition of claims; report; exemption

§ 35-192 - Authorization for declaration of disaster; authorization for liabilities and expenses; priorities and limitations; review and report of expenditures

§ 35-192.01 - Reimbursement procedures

§ 35-192.02 - Travel advances; administration; reimbursement

§ 35-193 - Revolving funds

§ 35-193.02 - Special services revolving fund; contents; administration; annual excess reversion

§ 35-196 - Illegal withholding or expenditure of state monies; civil liability

§ 35-196.01 - Expenditure of state monies for certain purposes; report

§ 35-196.02 - Use of public funds or insurance for abortion prohibited; exception

§ 35-196.03 - Refunds for invalid tax laws; appropriation required

§ 35-196.04 - Use of public monies prohibited; human cloning research involving fetal remains from abortion; other prohibited research; definition

§ 35-196.05 - Public funding; family planning services; contracting with certain facilities; prohibition; enforcement; definitions

§ 35-197 - Violations; classification

§ 35-211 - Approval, allowance or payment of unauthorized claim; liability of parties; penalty

§ 35-212 - Injunctive and civil remedies; time limit; definition

§ 35-213 - Failure of attorney general to bring action; action by taxpayer; bond; amount of recovery and attorney fees

§ 35-214 - Inspection and audit of contract provisions

§ 35-215 - Influencing, obstructing or impairing audit; classification

§ 35-301 - Duties and liabilities of custodian of public monies; violations; classification

§ 35-302 - Public money defined

§ 35-310 - Definitions

§ 35-311 - State board of investment; membership; powers and duties

§ 35-312 - Eligible depositories; collateral

§ 35-313 - Investment of trust and treasury monies; loan of securities

§ 35-314 - Equity investment of trust and treasury monies; definition

§ 35-314.01 - Permanent state land fund monies; investment

§ 35-314.02 - Budget stabilization fund monies; investment

§ 35-314.03 - State, tribal and political subdivision endowment funds; state investment authority

§ 35-314.04 - Pension prefunding plan investment accounts; state treasurer; investment authority; definitions

§ 35-315 - Servicing banks; qualifications; proposals; definitions

§ 35-316 - Investment pools; deduction; state treasurer's operating fund

§ 35-317 - State treasurer; duties; safekeeping of securities; interest; exemptions; responsibilities

§ 35-318 - Investment managers and advisors; treasury monies; investment services account

§ 35-319 - Permanent state trust land fund monies; state board of investment; state treasurer; duties; distributions; mandamus action

§ 35-321 - Definitions

§ 35-323 - Investment of public monies; bidding; security and other requirements

§ 35-323.01 - Investment of government monies in deposits; conditions; definition

§ 35-324 - Investment of trust funds

§ 35-325 - Servicing bank of public monies

§ 35-326 - Local government investment pool: definition

§ 35-326.01 - Long-term local government investment pools; management fees; deposit

§ 35-327 - Treasurer; duties; safekeeping of securities; warrants of financial officers; earnings; exemptions; responsibilities

§ 35-328 - Investment of sinking funds

§ 35-329 - Funds of charter cities

§ 35-341 - Definitions

§ 35-342 - Payment of agency accounts; delinquency; interest

§ 35-381 - Acceptance of warrants in payment of debts; exception

§ 35-382 - Effect of acceptance of warrants by county treasurer

§ 35-383 - Charging warrant to respective funds

§ 35-391 - Credit card payments by governmental entities; disclosure; definitions

§ 35-392 - State treasurer and retirement system divestments; policy notices

§ 35-393 - Definitions

§ 35-393.01 - Contracting; procurement; investment; prohibitions

§ 35-393.02 - Investment; restricted companies list; notice; immunity; exception

§ 35-393.03 - Applicability; severability

§ 35-394 - Contracting; procurement; prohibition; written certification; remedy; termination; exception; definitions

§ 35-401 - Definitions

§ 35-402 - Issuance of bonds

§ 35-403 - Form and contents of bonds

§ 35-404 - Amount of bonds; limitation

§ 35-405 - Resolution for issuance

§ 35-406 - Sale of bonds; use of proceeds

§ 35-407 - Payment of bonds and interest

§ 35-408 - Rights of holder of bond

§ 35-421 - State loan commissioners; issuance of bonds; exemption of bonds from taxes

§ 35-422 - Denominations and terms of bonds

§ 35-423 - Interest coupons

§ 35-424 - Sale of bonds; notice, publication and bids

§ 35-425 - Delivery of bonds

§ 35-426 - Application of proceeds to redemption of indebtedness; notice to redeem

§ 35-427 - Tax levy for amortization of bonds; determination of tax rate; additional levy; application of monies; violation; penalty

§ 35-428 - Redemption of bonds; notice; record of bonds redeemed

§ 35-429 - Issuance of state bonds for county, municipal or school district indebtedness

§ 35-430 - Cancellation of redeemed bonds; record of redemption; transmittal of abstract of record; payment of interest

§ 35-431 - Registration of bond; effect; entry of registration

§ 35-451 - Local debt limit; increase in limitation; authority to issue bonds; definitions

§ 35-451.01 - Power to use outstanding bond authorizations of common or high school districts

§ 35-452 - Election to authorize indebtedness; costs

§ 35-453 - Order for election

§ 35-454 - Informational pamphlet for bond election; review; ballot; election; return; canvass of votes; certificate of election

§ 35-455 - Issuance and sale of bonds; call for election

§ 35-456 - Amount, denomination and form of bonds

§ 35-456.01 - Bonds; manual affixing of signatures

§ 35-457 - Sale of bonds; bids; forfeiture of deposit; definitions

§ 35-458 - Levy of tax for payment of bonds; security

§ 35-458.01 - Commercial paper; variable rate bonds; compound interest bonds; bonds subject to tender

§ 35-459 - Redemption of bonds and coupons

§ 35-460 - Erection of buildings

§ 35-461 - Payment of expenses of bond issues

§ 35-462 - Bonds; change of purpose; election; informational pamphlet; ballot

§ 35-465 - Definitions

§ 35-465.01 - Tax anticipation notes

§ 35-465.02 - Form of notes

§ 35-465.03 - Limitations on issuance of notes

§ 35-465.04 - Application of taxes; payment of notes

§ 35-465.05 - Investment of tax anticipation note proceeds; period of investment covenants

§ 35-465.06 - Use of proceeds

§ 35-465.07 - Rights of holders

§ 35-466 - Definitions

§ 35-466.01 - Grant anticipation notes

§ 35-466.02 - Form of notes

§ 35-466.03 - Limitations on issuance of notes

§ 35-466.04 - Application of grant revenues; principal and interest redemption fund; payment of notes

§ 35-466.05 - Investment of note proceeds; period of investment covenants

§ 35-466.06 - Use of proceeds

§ 35-466.07 - Rights of holders

§ 35-466.08 - Prohibition against obligating state or political subdivisions; payment from grant revenues

§ 35-467 - Definitions

§ 35-467.01 - Revenue anticipation notes

§ 35-467.02 - Form of notes; definition

§ 35-467.03 - Limitations on issuance of notes

§ 35-467.04 - Application of revenues, principal and interest redemption fund; payment of notes

§ 35-467.05 - Investment of note proceeds; period of investment covenants

§ 35-467.06 - Use of proceeds

§ 35-467.07 - Rights of holders

§ 35-467.08 - Prohibition against obligating state or political subdivisions; payment from revenues

§ 35-468 - Definitions

§ 35-468.01 - Bonds secured by water transportation revenues

§ 35-468.02 - Issuance of bonds

§ 35-468.03 - Supplemental tax levy; interest fund; redemption fund

§ 35-468.04 - Pledge of revenues to secure debt instruments

§ 35-468.05 - Agreement of state

§ 35-468.06 - Bonds as obligation of political subdivision

§ 35-468.07 - Supplemental law

§ 35-471 - Refunding bonds; resolution authorizing issuance; definition

§ 35-472 - Form and contents of bonds; payment of principal and interest

§ 35-473 - Limitation on issuance of refunding bonds

§ 35-473.01 - Refunding bonds issued in advance of maturity of the bonds to be refunded; definition

§ 35-474 - Levy of tax for payment of bonds; security

§ 35-475 - Exchange or sale of bonds; record of bonds paid or retired

§ 35-481 - Applicability

§ 35-482 - Summary sale of delinquent property

§ 35-483 - Option to accelerate upon delinquency

§ 35-491 - Registration of bonds; payment of principal and interest; paying agent; security for deposits; record date; definition

§ 35-492 - Reregistration or cancellation of registry of bond

§ 35-493 - Collection and payment of bond through bank or trust company; effect

§ 35-494 - Contracts as long-term obligations

§ 35-495 - Supplemental nature of article

§ 35-501 - Records of bond issues; debt-level analysis and report; definitions

§ 35-502 - Reports; omission or refusal to comply; violation; classification

§ 35-503 - Calculation of debt limits

§ 35-504 - Debt oversight commission; membership; compensation; duties

§ 35-505 - Exemption; industrial development

§ 35-511 - Definitions

§ 35-512 - Authority to comply with federal income tax laws

§ 35-513 - Rebate set-aside; authorization

§ 35-514 - Construction; right to contest; supplemental nature of article

§ 35-515 - Rebate reporting; state agencies

§ 35-601 - Definitions

§ 35-602 - Exercise of powers

§ 35-603 - Filing petition; payment of expenses

§ 35-604 - Resolution authorizing filing of petition and representation of district by attorney

§ 35-605 - Powers of taxing district

§ 35-606 - Resolution of district assenting to plan as prerequisite of final decree of court becoming effective

§ 35-607 - Powers of district to consummate plan; issuance of refunding bonds; hearing upon resolution; notice

§ 35-608 - Purpose of article

§ 35-701 - Definitions

§ 35-702 - Proceedings to incorporate industrial development authority

§ 35-703 - Articles of incorporation of industrial development authority

§ 35-704 - Amendment to articles

§ 35-705 - Board of directors

§ 35-706 - Corporate powers

§ 35-707 - Assumption of mortgage loans

§ 35-708 - Financing certain owner-occupied single family dwellings; exception

§ 35-721 - Bonds of the corporation

§ 35-722 - Approval by elected official if required by federal law

§ 35-723 - Prohibition on state debt

§ 35-724 - Security for bonds

§ 35-725 - Bonds made legal investments

§ 35-726 - Approval of general plan before issuing bonds; fee; definition

§ 35-728 - Additional powers; allocating low-income housing tax credits; report; definition

§ 35-729 - Exemption from procurement code

§ 35-821 - Bonds of the corporation

§ 35-822 - Security for bonds

§ 35-823 - Bonds as legal investments

§ 35-741 - Exemption from taxation

§ 35-742 - Municipality or county not liable

§ 35-743 - Liability insurance

§ 35-751 - Earnings of the corporation and exemption from restrictions

§ 35-752 - Dissolution of corporation and vesting of title in municipality or county

§ 35-753 - Recordation of documents

§ 35-754 - Chapter cumulative; no notice required

§ 35-761 - Cooperation with public bodies

§ 35-762 - Reviewing entities; approval of developments; coordination; definitions

§ 35-771 - Definitions

§ 35-772 - Student loan bonds

§ 35-773 - State program; representative; plan approval; bond rating

§ 35-801 - Definitions

§ 35-802 - Proceedings to incorporate pollution control corporations

§ 35-803 - Articles of incorporation of pollution control corporations

§ 35-804 - Amendment to articles

§ 35-805 - Board of directors

§ 35-806 - Corporate powers

§ 35-807 - Earnings of the corporation

§ 35-808 - Dissolution of corporation

§ 35-809 - Recordation of documents

§ 35-810 - Chapter cumulative; no notice required

§ 35-831 - Exemption from taxation

§ 35-832 - Municipality or county not liable

§ 35-841 - Cooperation with governmental bodies

§ 35-901 - Definitions

§ 35-902 - Allocation

§ 35-903 - Arizona finance authority designated as state registry; fee

§ 35-904 - Obtaining and issuing confirmations

§ 35-905 - Restrictions on confirmations; definition

§ 35-906 - Allocations obtained after March 31 through 5:00 p.m. December 16

§ 35-907 - Allocations after 5:00 p.m. December 16

§ 35-908 - Principal amount of bonds issued less than confirmation; fee

§ 35-909 - Confirmation fees

§ 35-910 - Extension of confirmations

§ 35-911 - Powers of the authority; certifications

§ 35-912 - Limitation of liability

§ 35-913 - Special allocations for mortgage revenue bonds and mortgage credit certificates; definitions

§ 35-1001 - Definitions

§ 35-1002 - Swap agreements; provisions; purposes; credit enhancement

§ 35-1003 - Enforceability

§ 35-1004 - Treatment, calculation and payment of amounts due under swap agreements; exemptions from budget

§ 35-1005 - Limitation on effect of chapter

§ 35-1101 - Legislative consideration; funds; trust status; report; requirements

§ 35-1201 - Definitions

§ 35-1202 - Powers of the statewide collateral pool administrator

§ 35-1203 - Subrogation of administrator to depositor's rights; distribution of assets; payment

§ 35-1204 - Mandatory deposit of public funds in eligible depositories; notice; exemption

§ 35-1205 - Authority to make public deposits

§ 35-1206 - Public depositors; immunity

§ 35-1207 - Collateral for public deposits

§ 35-1208 - Qualified escrow agent; substitutions

§ 35-1209 - Reports of eligible depositories

§ 35-1210 - Procedure for payment of losses

§ 35-1211 - Civil penalties; hearing; noncompliance

§ 35-1212 - Fees; public deposit administration fund