42-1121. Overpayment and underpayment in different tax years
A. If an overpayment is made by a taxpayer for any taxable period and a deficiency is owing from the same taxpayer for any other taxable period, the overpayment, if the period within which credit for the overpayment may be allowed has not expired, shall be credited on the deficiency if the period within which assessment of the deficiency may be proposed has not expired, and the balance, if any, shall be credited or refunded to the taxpayer. Interest shall not be assessed on the portion of the deficiency that is extinguished by the credit or added to such portion of the overpayment as is applied against the deficiency for the period of time after the date the overpayment was made. For the purposes of this section, the returns of a decedent and his estate shall be considered returns of the same taxpayer and the returns of the decedent and his estate filed for the year of death shall be considered returns for different taxable years.
B. If the correction of an erroneous inclusion or deduction of an item in the computation of income of any year results in an overpayment of income taxes for one year and a deficiency for another year, the overpayment, if the period within which credit for the overpayment may be allowed has not expired, shall be credited on the deficiency, if the period within which the deficiency may be proposed has not expired, and the balance, if any, shall be credited or refunded and in any case described by this section no interest may be assessed on the portion of the deficiency that is extinguished by the credit or added to such portion of the overpayment as is applied against the deficiency for the period of time after the date the overpayment was made.
C. This section is not intended, nor shall it be construed, as a limitation on the department's duty to offset or recoup barred assessments against overpayments.
Structure Arizona Revised Statutes
§ 42-1002 - Department of revenue; director; appointments; compensation
§ 42-1005 - Powers and duties of director
§ 42-1006 - Interrogatories to taxpayers; power to require information; classification
§ 42-1007 - Service of process upon the director
§ 42-1008 - Employee preparation of tax returns for compensation prohibited
§ 42-1009 - Department of revenue tax system modernization project advisory committee; membership
§ 42-1052 - Suits to enforce state tax; comity
§ 42-1053 - Recognition and enforcement of other states' taxes
§ 42-1102 - Taxpayer bonds; definition
§ 42-1103 - Enjoining delinquent taxpayer from engaging or continuing in business
§ 42-1103.01 - Action to enjoin return preparers
§ 42-1103.02 - Understatement of taxpayer's liability by return preparer; civil penalty; definition
§ 42-1103.03 - Suspension from electronic filing program
§ 42-1104 - Statute of limitation; exceptions
§ 42-1105 - Taxpayer identification, verification and records; retention
§ 42-1105.01 - Signatures; return preparers and electronic return preparers; definition
§ 42-1105.02 - Date of filing by electronic means; definitions
§ 42-1105.03 - Unauthorized disclosure; violation; classification
§ 42-1106 - Time limitations for credit and refund claims
§ 42-1107 - Extension of time for filing returns
§ 42-1108 - Audit; deficiency assessments; nonaudit adjustments; electronic filing
§ 42-1110 - Successor liability for tax
§ 42-1111 - Jeopardy assessments
§ 42-1112 - Enforcement powers and duties
§ 42-1113 - Closing agreements
§ 42-1114 - Suit to recover taxes
§ 42-1115 - Payment under protest
§ 42-1116 - Disposition of tax revenues
§ 42-1116.01 - Department of revenue administrative fund
§ 42-1116.02 - Department of revenue tax fraud interdiction fund; uses
§ 42-1117 - Tax refund account
§ 42-1118 - Refunds, credits, offsets and abatements
§ 42-1120 - Overpayment and underpayment; spouses; trusts and estates
§ 42-1121 - Overpayment and underpayment in different tax years
§ 42-1125 - Civil penalties; definition
§ 42-1125.01 - Civil penalties for return preparers, electronic filing and payment participants
§ 42-1126 - Fee for bad checks; definition
§ 42-1127 - Criminal violation; classification; place of trial; definitions
§ 42-1128 - Recovery of collection costs
§ 42-1129 - Payment of tax by electronic funds transfer
§ 42-1131 - Electronic signatures; definition
§ 42-1152 - Filing of lien; notice; recording
§ 42-1153 - Release or subordination of lien
§ 42-1154 - Priority of tax claim
§ 42-1155 - Voluntary liens on property; security for delinquent taxes
§ 42-1201 - Levy and distraint; definition
§ 42-1202 - Surrender of property subject to levy; definition
§ 42-1203 - Production of books
§ 42-1204 - Property exempt from levy
§ 42-1205 - Notice and sale of seized property
§ 42-1206 - Authority to release levy and return property
§ 42-1251 - Appeal to the department; hearing
§ 42-1252 - State board of tax appeals
§ 42-1253 - Appeal to state board of tax appeals; definition
§ 42-1254 - Appeal to tax court
§ 42-2002 - Disclosure of confidential information prohibited
§ 42-2003 - Authorized disclosure of confidential information
§ 42-2004 - Violation; classification
§ 42-2051 - Arizona taxpayer assistance office; taxpayer problem resolution officer; duties
§ 42-2053 - Procedures involving taxpayer interviews
§ 42-2054 - Disclosure of taxpayer information
§ 42-2055 - Taxpayer assistance orders
§ 42-2057 - Agreement for installment payments of tax
§ 42-2058 - Basis for evaluating employee performance
§ 42-2059 - Additional audits or proposed assessments prohibited; exceptions
§ 42-2060 - Refund if items of income transfer from one year to another
§ 42-2061 - Expedited review of jeopardy assessments
§ 42-2062 - Abatement of penalties and fees; definition
§ 42-2063 - Department responsibilities; decision deadlines; definition
§ 42-2064 - Reimbursement of fees and other costs; definitions
§ 42-2065 - Abatement of interest for errors or delays caused by the department
§ 42-2066 - Statute of limitations on tax debts
§ 42-2067 - Limitation on the use of pseudonyms by department employees
§ 42-2068 - Suspension of running of period of limitations during taxpayer disability
§ 42-2069 - Taxpayer communications with practitioners; confidentiality; definitions
§ 42-2070 - Prohibited audit techniques
§ 42-2071 - Reimbursement of bank costs caused by erroneous tax levies
§ 42-2072 - Stay of enforcement actions pending offer in compromise
§ 42-2073 - Report of employee misconduct; definition
§ 42-2074 - Equitable relief from joint and several liability
§ 42-2075 - Audit duration; applicability; initial audit contact
§ 42-2076 - Audit results; documentation
§ 42-2077 - Distribution of tax decisions; definitions
§ 42-2078 - New interpretation or application of law; affirmative defense; definition
§ 42-2151 - Providing business and employer identifiers, licenses, numbers and other forms
§ 42-2152 - List of agencies having authority over starting and conducting business
§ 42-2153 - Questionnaire of proposed business
§ 42-2154 - Limitation on requirements of article
§ 42-2201 - Election for relief from joint and several liability; definition
§ 42-2202 - Separate liability election; definition
§ 42-2252 - Protection from order to produce computer software source code; exceptions
§ 42-2253 - Authorized subpoenas
§ 42-2254 - Safeguards and protections
§ 42-2302 - Managed audit agreements
§ 42-2303 - Managed audit operations; appeal
§ 42-2304 - Interest and penalties; refunds
§ 42-3002 - Preemption by state of luxury taxation
§ 42-3003 - Powers of administration and regulation
§ 42-3005 - Agents and other employees; bond; credentials; removal
§ 42-3006 - Tax stamps; general requirements
§ 42-3008 - Refunds; definitions
§ 42-3009 - Exemption for articles and substances sold in interstate commerce
§ 42-3010 - Transaction invoices and other records; retention period
§ 42-3052 - Classifications of luxuries; rates of tax
§ 42-3102 - Distribution to state general fund
§ 42-3103 - Monies allocated for state school aid
§ 42-3104 - Monies allocated to the corrections fund
§ 42-3151 - Inspection of records and stocks of luxuries
§ 42-3152 - Personal liability for tax, increases, interest, penalties and collection charges
§ 42-3153 - Remedies for collection
§ 42-3251 - Levy and collection of tobacco tax
§ 42-3251.01 - Levy and collection of tobacco tax
§ 42-3251.02 - Levy and collection of tobacco tax for smoke-free Arizona fund
§ 42-3252 - Disposition of monies
§ 42-3302 - Levy; rates; disposition of revenues
§ 42-3303 - Tax on the consumer; precollection and remission by distributor
§ 42-3305 - Enforcement; penalty for failure to precollect and remit tax; violation; classification
§ 42-3307 - Preemption by state
§ 42-3308 - Agreements between the department and tribal tax authorities; definition
§ 42-3351 - Bonds required of liquor wholesalers; exemption
§ 42-3352 - Reports of distillers and manufacturers
§ 42-3353 - Return and payment by cider or malt liquor wholesalers
§ 42-3354 - Return and payment by spirituous or vinous liquor wholesalers
§ 42-3356 - Bonds required of farm wineries and direct shipment licensees; exemption
§ 42-3371 - Levy and collection of tax on cigarettes, cigars and other forms of tobacco
§ 42-3372 - Disposition of monies
§ 42-3401 - Tobacco distributor licenses; application; conditions; revocations and cancellations
§ 42-3402 - Contraband tobacco products
§ 42-3403 - Tobacco product retailers; vehicle as place of business prohibited; exceptions
§ 42-3404 - Exemptions and exclusions of certain tobacco products from tobacco taxes
§ 42-3451 - Acquisition and possession of cigarettes and roll-your-own tobacco; definitions
§ 42-3452 - Payment of tax required to sell, distribute or transfer tobacco products
§ 42-3453 - Presumption of tax on unstamped cigarettes
§ 42-3456 - Tax stamps as indicia of taxes paid; exception; definitions
§ 42-3457 - Unstamped cigarettes
§ 42-3458 - Discount purchases of tax stamps; refund, redemption and rebate amounts
§ 42-3460 - Redemption of unused or spoiled tax stamps and meter registration; definitions
§ 42-3461 - Unlawful use of stamps; classification; definition
§ 42-3462 - Cigarette and roll-your-own tobacco; filing requirements; definition
§ 42-3501 - Return and payment by distributors of tobacco products other than cigarettes
§ 42-3502 - Transport of untaxed other tobacco products prohibited; exceptions; definition
§ 42-3503 - Acquisition and possession of untaxed other tobacco products; definitions
§ 42-5002 - Exclusions from gross income, receipts or proceeds
§ 42-5003 - Administration and enforcement of article; employees; bonds
§ 42-5004 - Department records
§ 42-5006 - Taxpayer bonds; out of state licensed contractors and manufactured building dealers
§ 42-5007 - Taxpayer security; out-of-state prime contractors; definition
§ 42-5008 - Levy of tax; purposes; distribution
§ 42-5008.01 - Liability for amounts equal to retail transaction privilege tax due
§ 42-5010 - Rates; distribution base
§ 42-5010.01 - Transaction privilege tax; additional rate increment
§ 42-5012 - Sales between affiliated persons
§ 42-5014 - Return and payment of tax; estimated tax; extensions; abatements; definitions
§ 42-5015 - Filing by electronic means
§ 42-5016 - Credit for telecommunications service revenue reductions
§ 42-5017 - Credit for accounting and reporting expenses; definition
§ 42-5019 - Reporting sales made in more than one class
§ 42-5020 - Persons engaged in more than one business
§ 42-5021 - Payment of additional taxes after audit
§ 42-5022 - Burden of proving sale not at retail
§ 42-5023 - Presumption as to tax base
§ 42-5024 - Personal liability for tax; remedies for collection
§ 42-5025 - Failure or refusal to permit examination of records; classification
§ 42-5026 - Failure to file return; notice; hearing; levy of tax
§ 42-5027 - Enjoining defaulting taxpayer from continuing in business
§ 42-5028 - Failure to pay; personal liability
§ 42-5029 - Remission and distribution of monies; withholding; definition
§ 42-5029.01 - Qualifying Indian tribe; report; accounting procedures; definitions
§ 42-5029.02 - Distribution of revenues for education; definitions
§ 42-5030 - Transfers to the Arizona convention center development fund; distributions
§ 42-5030.01 - Distribution of revenues for school facilities
§ 42-5031 - Distribution of multipurpose facility revenues to district
§ 42-5032.01 - Distribution of revenues for tourism and sports authority
§ 42-5033.01 - Use of population estimates for state shared revenues
§ 42-5034 - Determination of place of business for distribution of tax monies
§ 42-5034.01 - Mobile telecommunications services; definitions
§ 42-5036 - Procedure upon variance between county share of tax monies received and budget estimate
§ 42-5038 - Transaction and privilege taxes independent of other taxes
§ 42-5039 - Qualified destination management companies; definitions
§ 42-5040 - Sourcing of certain transactions involving tangible personal property; definitions
§ 42-5041 - Assessment of fees; integrated tax system modernization project; fund
§ 42-5042 - Online lodging operators; requirements; civil penalty; definitions
§ 42-5043 - Liability; marketplace facilitators; remote sellers; refund claims; audits; definition
§ 42-5061 - Retail classification; definitions
§ 42-5061; Version 2 - Retail classification; definitions
§ 42-5062 - Transporting classification
§ 42-5063 - Utilities classification; definitions
§ 42-5064 - Telecommunications classification; definitions
§ 42-5065 - Publication classification; definition
§ 42-5066 - Job printing classification
§ 42-5067 - Pipeline classification
§ 42-5068 - Private car line classification
§ 42-5069 - Commercial lease classification; definitions
§ 42-5070 - Transient lodging classification; definition
§ 42-5071 - Personal property rental classification; definitions
§ 42-5072 - Mining classification; definition
§ 42-5072; Version 2 - Mining classification; definition
§ 42-5073 - Amusement classification
§ 42-5074 - Restaurant classification
§ 42-5075 - Prime contracting classification; exemptions; definitions
§ 42-5076 - Online lodging marketplace classification; definitions
§ 42-5102 - Tax exemption for sales of food; nonexempt sales
§ 42-5123 - Records of transaction
§ 42-5153 - Exclusions from sales price
§ 42-5154 - Registration of retailers
§ 42-5155 - Levy of tax; tax rate; purchaser's liability
§ 42-5156 - Tangible personal property provided under a service contract or warranty; definition
§ 42-5157 - Motor vehicles removed from inventory; service vehicles
§ 42-5158 - Motor vehicles used by motor vehicle manufacturers
§ 42-5161 - Collection from purchaser; receipt; tax as debt to state
§ 42-5162 - Monthly return; time for payment; extension of time; quarterly payment
§ 42-5163 - Personal liability for tax; remedies for collection
§ 42-5164 - Disposition of revenue
§ 42-5165 - Retailer; advertising absorption of tax prohibited; penalty
§ 42-5166 - Diesel fuel imported and used by locomotives; exemption
§ 42-5167 - Use tax direct payment
§ 42-5168 - Use tax percentage based reporting; definitions
§ 42-5203 - Sales at retail; exemption
§ 42-5204 - Computation of the net severance base
§ 42-5205 - Administration; allocation of revenues
§ 42-5206 - Sales between affiliated persons
§ 42-5252 - Levy of tax; applicability
§ 42-5253 - Remission and distribution of revenues
§ 42-5301 - Definition of municipal water delivery system
§ 42-5302 - Levy and payment of tax
§ 42-5304 - Disposition of revenues
§ 42-5353 - Administration; disposition of revenues
§ 42-5403 - Administration of tax; distribution of revenues
§ 42-5452 - Levy and rate of tax; effect of federal excise tax
§ 42-6004 - Exemption from municipal tax; definitions
§ 42-6004; Version 2 - Exemption from municipal tax; definitions
§ 42-6005 - Unified audit committee; audits
§ 42-6006 - Municipal elections on tax issues
§ 42-6007 - Mobile telecommunications services; definitions
§ 42-6008 - Municipal interest rates
§ 42-6009 - Online lodging; definitions
§ 42-6013 - Electronic consolidated real property management tax returns; definition
§ 42-6014 - Municipal jet fuel excise tax
§ 42-6015 - Municipal transaction privilege tax; food; exemption
§ 42-6016 - Mobile food vendors; definitions
§ 42-6054 - Modifications to model city tax code; notice and hearing
§ 42-6055 - Authority of municipalities to provide retroactive relief from model city tax code
§ 42-6056 - Municipal tax hearing office
§ 42-6101 - Definition of population
§ 42-6102 - Administration; exception
§ 42-6103 - County general excise tax; authority to levy; rate; distribution; use of proceeds
§ 42-6106 - County transportation excise tax
§ 42-6107 - County transportation excise tax for roads
§ 42-6109 - Jail facilities excise tax; maintenance of effort; definition
§ 42-6109.01 - Jail facilities excise tax; maintenance of effort; definitions
§ 42-6110 - County use tax on electricity
§ 42-6111 - County capital projects tax
§ 42-6112 - County excise tax for county judgment bonds
§ 42-6113 - County excise tax on coal mining
§ 42-6202 - Commercial government property lease excise tax; database
§ 42-6204 - Payment; return; interest; penalty; annual reports
§ 42-6205 - Disposition of revenue
§ 42-6208 - Exempt government property improvements
§ 42-6210 - Park property lease excise tax
§ 42-11002 - Property subject to taxation
§ 42-11003 - Double taxation prohibited
§ 42-11004 - Payment of tax as prerequisite to testing validity
§ 42-11005 - Suit to recover illegally levied, assessed or collected tax; refund
§ 42-11006 - Injunctive relief prohibited
§ 42-11007 - Evidentiary value of records
§ 42-11008 - Validity of assessment despite irregularities in the roll
§ 42-11009 - Public access to valuation and assessment information
§ 42-11051 - General powers of department relating to property valuation
§ 42-11052 - Investigating and prosecuting violations
§ 42-11053 - Investigating property valuations
§ 42-11054 - Standard appraisal methods and techniques
§ 42-11056 - Department records of valuations; notifying department of changes in valuations
§ 42-11057 - Client county equipment capitalization fund
§ 42-11102 - Exemption for government property; application of procedural provisions
§ 42-11103 - Exemption for government bonded indebtedness; application of procedural provisions
§ 42-11104 - Exemption for educational and library property
§ 42-11105 - Exemption for health care property
§ 42-11106 - Exemption for apartments for elderly residents or residents with disabilities
§ 42-11107 - Exemption for institutions for relief of indigent or afflicted
§ 42-11108 - Exemption for grounds and buildings owned by agricultural societies
§ 42-11109 - Exemption for religious property; affidavit
§ 42-11110 - Exemption for cemeteries
§ 42-11111 - Exemption for property of widows and widowers and persons with disabilities
§ 42-11112 - Exemption for observatories
§ 42-11113 - Exemption for land and buildings owned by animal control and humane societies
§ 42-11114 - Exemption for property held for conveyance as parkland; recapture
§ 42-11115 - Exemption for property held to preserve or protect scientific resources
§ 42-11116 - Exemption for property of arts and science organizations
§ 42-11117 - Exemption for property of volunteer fire departments
§ 42-11119 - Exemption for property of volunteer roadway cleanup and beautification organizations
§ 42-11120 - Exemption for property of veterans' organizations
§ 42-11121 - Exemption for property of charitable community service organizations
§ 42-11122 - Exemption for trading commodities
§ 42-11123 - Exemption for animal and poultry feed
§ 42-11124 - Exemption for possessory interests for educational or charitable activities
§ 42-11125 - Exemption for inventory, materials and products
§ 42-11126 - Exemption for production livestock and animals; definition
§ 42-11127 - Exempt personal property
§ 42-11127; Version 2 - Exempt personal property
§ 42-11128 - Exemption for personal property in transit; violation; classification
§ 42-11129 - Exemption for property of fraternal societies
§ 42-11130 - Exemption for public library organizations
§ 42-11131 - Exemption for low income Indian housing; definitions
§ 42-11132 - Property leased to educational institutions
§ 42-11132.01 - Property leased to a church, religious assembly or religious institution
§ 42-11132.02 - Property leased to veterans' organization; definition
§ 42-11133 - Exemption for affordable housing projects; definition
§ 42-11151 - Procedure, affidavits and forms
§ 42-11152 - Affidavit; electronic submission; acknowledgment of receipt; false statements
§ 42-11153 - Deadline for filing affidavit
§ 42-11154 - Establishing nonprofit status
§ 42-11155 - Property owned by charitable institutions but used for other purposes
§ 42-12001 - Class one property
§ 42-12002 - Class two property
§ 42-12003 - Class three property; definition
§ 42-12004 - Class four property
§ 42-12005 - Class five property
§ 42-12006 - Class six property
§ 42-12007 - Class seven property
§ 42-12008 - Class eight property
§ 42-12009 - Class nine property
§ 42-12010 - Purpose of classification of property
§ 42-12051 - Treatment of partially completed or vacant improvements; notification; exception
§ 42-12052 - Review and verification of class three property; civil penalty; appeals
§ 42-12054 - Change in classification of owner-occupied residence
§ 42-12055 - Review of and appeal from classification
§ 42-12056 - Renewable energy systems valuation; definition
§ 42-12057 - Criteria for renewable energy property
§ 42-12058 - Registry of real property burdened by conservation easements
§ 42-12102 - Application for classification as historic property; period of classification
§ 42-12103 - Review of application by state historic preservation officer; approval or denial
§ 42-12104 - Valuation and assessment
§ 42-12106 - Effect of changing circumstances
§ 42-12151 - Definition of agricultural real property
§ 42-12153 - Application for classification of property used for agricultural purposes
§ 42-12154 - Approval of nonconforming property
§ 42-12155 - Notice of approval or disapproval; appeal
§ 42-12156 - Notice of change in use
§ 42-12157 - Recapture and penalty for false information or failure to notify of change in use
§ 42-12158 - Inspections by county assessor
§ 42-12159 - Restoration of agricultural classification and valuation; refund
§ 42-13002 - Relationship between department and county assessors
§ 42-13003 - Report on property that has not been appraised
§ 42-13004 - Data processing equipment and systems
§ 42-13005 - Sales-ratio studies
§ 42-13006 - Qualifications of appraisers and assessing personnel; certification program
§ 42-13007 - Education, training and certification advisory committee
§ 42-13051 - Duties of county assessor
§ 42-13052 - Continuing valuation of class two, three and four property
§ 42-13053 - Exception list; review of valuation
§ 42-13055 - Reducing minimum value for property in use
§ 42-13101 - Valuation of agricultural land
§ 42-13102 - Statement of agricultural lease
§ 42-13151 - Definition of golf course
§ 42-13152 - Computing valuation of golf courses
§ 42-13154 - Covenant not to convert golf course to another use; violation; penalty
§ 42-13201 - Definition of shopping center
§ 42-13202 - Exclusive method and procedure for valuing shopping centers; confidentiality
§ 42-13204 - Election to use income method of valuation initially
§ 42-13205 - Valuation method applied on appeal
§ 42-13206 - Valuation of dedicated parking or common areas
§ 42-13251 - Equalization of valuations by department
§ 42-13252 - Scope of equalization
§ 42-13253 - Notice of equalization order
§ 42-13254 - Date of issue; effective date
§ 42-13256 - Adjustments of equalized property values by assessor
§ 42-13257 - Report to property tax oversight commission
§ 42-13301 - Limited property value
§ 42-13302 - Determining limited value in cases of modifications, omissions and changes
§ 42-13304 - Exemptions from limitation
§ 42-13352 - Determining valuation of property of manufacturers, assemblers or fabricators
§ 42-13353 - Depreciated values of personal property of manufacturers, assemblers and fabricators
§ 42-13354 - Assessing personal property construction work in progress; definition
§ 42-13355 - Assessing clean rooms as personal property; definition
§ 42-13401 - Exclusive method of identifying and valuing common areas
§ 42-13402 - Identifying common areas; definition
§ 42-13403 - Computing valuation
§ 42-13404 - Deed restriction on common area use
§ 42-13452 - Computing valuation
§ 42-13453 - Timeshare use form
§ 42-13454 - Managing entity as agent of owner
§ 42-13501 - Limit on valuation of real property with abandoned renewable energy equipment
§ 42-13551 - Definition of guest ranch
§ 42-13552 - Deed restriction on guest ranch use; covenants; violation; penalty
§ 42-13602 - Applicability of article; property
§ 42-13603 - Valuation; income method; requirements; confidentiality; definitions
§ 42-13604 - Required documentation
§ 42-14001 - Properties subject to valuation by the department; limitation on valuation increases
§ 42-14002 - Notice of preliminary valuation; hearing
§ 42-14003 - Information considered in determining valuation; notice of determination
§ 42-14004 - Change of valuation
§ 42-14005 - Appeal from valuation determined by department
§ 42-14006 - Signatures for documents; alternative methods
§ 42-14051 - Annual determination of valuation
§ 42-14053 - Determining and reporting valuation of producing mines and mining property
§ 42-14054 - Determining and reporting valuation of closed mines
§ 42-14102 - Annual determination of valuation
§ 42-14103 - Annual report for determining valuation; violation; classification
§ 42-14104 - Determining and reporting valuation
§ 42-14105 - Basis for valuing producing oil, gas and geothermal resource interests
§ 42-14106 - Separate listing, assessment and taxation
§ 42-14151 - Annual determination of valuation; definition
§ 42-14153 - Determining and reporting valuation
§ 42-14155 - Valuation of renewable energy and storage equipment; definitions
§ 42-14156 - Computing valuation of electric generation facilities; definitions
§ 42-14201 - Annual determination of valuation
§ 42-14203 - Determining and reporting valuation
§ 42-14204 - Computing valuation of pipelines; definitions
§ 42-14205 - Adjustments to base value to reflect market value
§ 42-14252 - Annual determination of valuation
§ 42-14254 - Determination of value
§ 42-14255 - Assessment, levy and collection of tax; limitation on small airline company tax
§ 42-14256 - Administrative review and appeal
§ 42-14302 - Situs and valuation of cars for tax purposes
§ 42-14305 - Determination of valuation
§ 42-14306 - Administrative review of valuation
§ 42-14308 - Assessment, levy and collection of tax
§ 42-14351 - Annual determination of valuation
§ 42-14353 - Failure or refusal to make annual statement; penalty
§ 42-14354 - Determining valuation of railroad company operating property
§ 42-14355 - Computing valuation; definitions
§ 42-14356 - Adjustments to achieve comparability
§ 42-14357 - Transmitting valuation to taxing jurisdictions; apportionment
§ 42-14358 - Entering statement on assessment roll
§ 42-14401 - Definition of telecommunications company
§ 42-14403 - Determining valuation; definitions
§ 42-14404 - Apportionment of valuation
§ 42-14502 - Exclusive method and procedure of valuation
§ 42-14503 - Computing valuation of airport fuel delivery company property; definitions
§ 42-15001 - Assessed valuation of class one property
§ 42-15002 - Assessed valuation of class two property
§ 42-15003 - Assessed valuation of class three property
§ 42-15004 - Assessed valuation of class four property
§ 42-15005 - Assessed valuation of class five property
§ 42-15006 - Assessed valuation of class six property
§ 42-15007 - Assessed valuation of class seven property
§ 42-15008 - Assessed valuation of class eight property
§ 42-15009 - Assessed valuation of class nine property
§ 42-15010 - Applying assessment percentages
§ 42-15051 - Time of assessment
§ 42-15052 - Compiling information; property report; examining documents; summoning witnesses
§ 42-15053 - Duty to report personal property; exemption; contents of report; confidentiality
§ 42-15054 - Listing by assessor on failure to receive report; investigations
§ 42-15055 - Failing to file report; false information; classification; evading tax; penalty
§ 42-15057 - Information from political subdivisions
§ 42-15058 - Assessment of contiguous properties owned by the same person
§ 42-15059 - Liability for items of personal property
§ 42-15060 - Presumptions of ownership
§ 42-15061 - Deduction of liabilities from assessed solvent debts
§ 42-15062 - Listing and valuing water ditches and toll roads
§ 42-15063 - Assessing livestock; lien
§ 42-15065 - Assessing personal property construction work in progress; definition
§ 42-15066 - Assessing clean rooms as personal property; definition
§ 42-15101 - Annual notice of full cash value; amended notice of valuation
§ 42-15102 - Notice information entered by assessor
§ 42-15103 - Contents of notice form
§ 42-15151 - Preparation of county roll
§ 42-15152 - Inclusion of all property on the roll
§ 42-15155 - Abstract of assessment roll; contents; distribution
§ 42-15156 - Statewide abstract of property on county rolls; distribution
§ 42-15157 - Destruction of property after rolls closed; proration of valuation and taxes
§ 42-15202 - Assessment of permanently affixed mobile homes as real property
§ 42-15203 - Affidavit of affixture
§ 42-15204 - Transition from personal property to real property roll
§ 42-15205 - Perfecting liens on permanently affixed mobile homes
§ 42-15251 - Definition of remote municipal property
§ 42-15252 - Determining assessed valuation of remote municipal property
§ 42-15253 - Computing amount of taxes otherwise payable on remote municipal property
§ 42-15254 - Conveyance of remote municipal property to private ownership; payment of tax revenues
§ 42-15301 - Definition of possessory improvement
§ 42-15302 - Valuation of possessory improvements
§ 42-15303 - Determining limited property value of possessory improvements
§ 42-15304 - Tax levy of possessory improvements
§ 42-16001 - Designation of taxpayer agent
§ 42-16002 - Changes and corrections in tax roll to reflect determinations on review or appeal
§ 42-16051 - Petition for assessor review of improper valuation or classification
§ 42-16052 - Contents of petition based on income approach to value
§ 42-16054 - Meeting between assessor and petitioner
§ 42-16055 - Ruling on petition
§ 42-16101 - Definition of county board
§ 42-16102 - County board of equalization
§ 42-16104 - Operation of county board
§ 42-16105 - Appeal of valuation or legal classification from county assessor to county board
§ 42-16107 - Evidence; basis for decision
§ 42-16109 - Corrections and changes to tax roll
§ 42-16110 - Entry of changes and completion of roll
§ 42-16111 - Appeal from county board of equalization
§ 42-16151 - Definition of state board
§ 42-16152 - State board of equalization
§ 42-16154 - Chairman; administration; meetings
§ 42-16155 - Hearing officers and employees
§ 42-16159 - Hearing on department equalization order
§ 42-16160 - Recommendation for future equalization orders
§ 42-16161 - Filings and hearings
§ 42-16162 - Decision of the state board
§ 42-16165 - Deadlines for issuing decisions
§ 42-16166 - Transmitting changes in valuations or legal classifications
§ 42-16167 - Entry of changes and completion of roll
§ 42-16169 - Finality of decision
§ 42-16201 - Appeal from county assessor to court
§ 42-16202 - Appeal from county board of equalization to court
§ 42-16203 - Appeal from state board of equalization to court
§ 42-16204 - Appeal from department to court
§ 42-16205.01 - New owner of property; review and appeal
§ 42-16206 - Appeal to court by the director
§ 42-16207 - Commencement of appeal; notice
§ 42-16208 - Parties to the appeal; right of intervention
§ 42-16209 - Service on defendants
§ 42-16213 - Findings and judgment
§ 42-16214 - Refund or credit of excess payments
§ 42-16215 - Transmitting judgment to county or department; correcting tax rolls
§ 42-16252 - Notice of proposed correction; response; petition for review; appeal
§ 42-16253 - Reporting personal property tax error before notice of proposed correction is issued
§ 42-16254 - Notice of claim; response; petition for review; appeal; acknowledgment of receipt
§ 42-16257 - Valuation of property
§ 42-16258 - Correcting tax roll by county treasurer
§ 42-16259 - Transmittal of corrected billing to taxpayer; delinquency; refunds; interest
§ 42-17002 - Property tax oversight commission
§ 42-17003 - Duties; notification
§ 42-17004 - Hearing and appeals of commission findings
§ 42-17005 - Adjustments to levy
§ 42-17051 - Limit on county, municipal and community college primary property tax levy
§ 42-17052 - Values furnished by county assessor and fire districts
§ 42-17053 - Estimate of personal property tax roll
§ 42-17054 - Levy limit worksheet
§ 42-17055 - Public inspection of values used in computing levy limitation
§ 42-17101 - Annual county and municipal financial statement and estimate of expenses
§ 42-17102 - Contents of estimate of expenses
§ 42-17104 - Public hearing on expenditures and tax levy
§ 42-17105 - Adoption of budget
§ 42-17106 - Expenditures limited to budgeted purposes; transfer of monies
§ 42-17107 - Truth in taxation notice and hearing; roll call vote on tax increase; definition
§ 42-17108 - Encumbering municipal monies to pay obligations after close of fiscal year
§ 42-17109 - Alternative and additional method of leasing municipal facilities
§ 42-17110 - Budget of a newly incorporated city or town
§ 42-17151 - County, municipal, community college and school tax levy
§ 42-17152 - Extending tax roll; limitation on residential property tax; effect of informalities
§ 42-17153 - Lien for taxes; time lien attaches; priority
§ 42-17155 - County property tax information worksheet
§ 42-17201 - County levy limit override
§ 42-17202 - Community college district levy limit override
§ 42-17203 - County levy for community college; election
§ 42-17251 - Extension of assessment roll to all taxing jurisdictions in the county; equalization
§ 42-17252 - Municipal assessment and tax roll
§ 42-17253 - Computing municipal tax rate; levy
§ 42-17254 - Assessment and collection of municipal taxes
§ 42-17255 - Remitting tax collections to municipality
§ 42-17256 - Application of tax law to municipal taxes; special taxes and assessments
§ 42-17257 - Notice of establishment or change in city, town or taxing district boundaries
§ 42-17302 - Election to defer residential property taxes; qualifications
§ 42-17303 - Property entitled to tax deferral
§ 42-17305 - Filing the claim for deferral; appealing denied claim
§ 42-17306 - Certificate of deferral; record
§ 42-17307 - Refund of deferred taxes deposited in escrow
§ 42-17308 - Lien of deferred taxes and accrued interest
§ 42-17309 - Sale of deferred tax liens to state; interest on lien
§ 42-17311 - Events requiring payment of deferred tax
§ 42-17312 - Payment of deferred taxes; due dates and delinquency; enforcement of lien
§ 42-17401 - Elderly assistance fund; primary school district tax reduction; definition
§ 42-18001 - County treasurer as tax collector; bond
§ 42-18003 - Delivery of roll to county treasurer; resolution for collecting taxes
§ 42-18004 - Transmitting statement of taxes due state to state treasurer
§ 42-18005 - Property tax collection; liens assigned to state
§ 42-18051 - Notice of tax; payment by electronic funds transfer
§ 42-18052 - Due dates and times; delinquency
§ 42-18053 - Interest on delinquent taxes; exceptions; waiver
§ 42-18054 - Tax statements for mortgaged property; liability
§ 42-18055 - Posting payments; receipts
§ 42-18058 - Collection and payment of tax on livestock in feedlot or stockyard; exceptions
§ 42-18059 - Payment of tax on property sold at judicial sale or by fiduciary
§ 42-18060 - Lien of fiduciary paying tax
§ 42-18061 - Refund of overpayment due to change in tax roll; reversion of unclaimed refund
§ 42-18101 - Sale and foreclosure of tax liens; effect of insubstantial failure to comply
§ 42-18102 - Delinquent tax record
§ 42-18103 - Notice of delinquent taxes
§ 42-18104 - Taxes for which lien may be sold
§ 42-18105 - Limitation on sale for unpaid tax; exceptions
§ 42-18106 - Delinquent tax list and notice of sale
§ 42-18107 - Additional penalty on listed property
§ 42-18108 - Personal notice of proposed sale
§ 42-18109 - Publication and posting of list and notice
§ 42-18110 - Affidavits of posting and publication
§ 42-18111 - Parcels; property description; designation of owner unnecessary
§ 42-18113 - Procedure in the case of no bid; assignment to state
§ 42-18114 - Successful purchaser
§ 42-18115 - Easements and liens not extinguished by sale
§ 42-18116 - Payment; resale or recovery on reneged bid; processing fee
§ 42-18117 - Record of tax lien sales
§ 42-18118 - Certificate of purchase or registered certificate; form; assignment; fee
§ 42-18119 - Certificate of purchase as evidence of valid procedure
§ 42-18120 - Duplicate certificate of purchase; fee
§ 42-18121.01 - Subsequent purchaser; assignment
§ 42-18122 - Resale of tax liens assigned to the state; fee
§ 42-18123 - Distribution of monies
§ 42-18126 - Failure to perform duty by county treasurer; classification
§ 42-18127 - Expiration of lien and certificate; notice; applicability
§ 42-18151 - Who may redeem real property tax liens; persons owning partial interest
§ 42-18152 - When lien may be fully redeemed; partial payment refund
§ 42-18153 - Amount required for redemption
§ 42-18154 - Certificate of redemption; statement of partial payment; issuance; contents; fee
§ 42-18201 - Action to foreclose right to redeem; subsequent certificates of purchase by assignment
§ 42-18203 - Application of law and rules of procedure
§ 42-18204 - Judgment foreclosing right to redeem; effect
§ 42-18205 - County treasurer's deed; form
§ 42-18206 - Redemption during pendency of action to foreclose
§ 42-18207 - Prosecution of action brought by state; disposition of costs
§ 42-18208 - Expiration of lien and certificate; notice
§ 42-18261 - Application for treasurer's deed by board of supervisors on behalf of state
§ 42-18262 - Costs; charge against county general fund
§ 42-18264 - Personal notice by certified mail
§ 42-18265 - Publishing notice
§ 42-18266 - Posting notice on the property
§ 42-18267 - Issuance of treasurer's deed; form
§ 42-18301 - List of real property held by state under tax deed
§ 42-18303 - Auction and sale of land held by state under tax deed; disposition of proceeds
§ 42-18304 - Adverse occupation of land held by state under tax deed
§ 42-18351 - Circumstances for abating tax and removing tax lien
§ 42-18353 - Certificate of removal and abatement; purging record of tax, penalty and interest
§ 42-18401 - Collection of personal property tax by seizure and sale
§ 42-18402 - Seizure and sale of personal property about to be removed or concealed
§ 42-18403 - Notice required before seizing railroad rolling stock
§ 42-19001 - Powers of county assessor
§ 42-19002 - Personal property tax roll
§ 42-19003 - Improvements on unpatented land, mining claims or state land; exemption
§ 42-19003.01 - Computers and equipment; hardware; software; definition
§ 42-19004 - Property in transit and transient property
§ 42-19005 - Property leased or rented from inventory
§ 42-19006 - Notice of valuation
§ 42-19007 - Transmission of personal property valuation to county treasurer
§ 42-19008 - Violation; classification
§ 42-19051 - Administrative review of valuation or classification by assessor
§ 42-19052 - Appeal from assessor
§ 42-19101 - Extension and levy of tax
§ 42-19103 - Proration of tax on property that is leased or rented from inventory
§ 42-19107 - Unlawful sale, transfer or removal of personal property; classification
§ 42-19108 - Issuance of tax bill
§ 42-19109 - Authority to seize and sell personal property for delinquent taxes
§ 42-19110 - Seizure of property
§ 42-19115 - Return of sale; distribution of proceeds
§ 42-19117 - Tax as debt against property owner; action to collect tax
§ 42-19118 - Clearing uncollectible tax
§ 42-19151 - Definition of mobile home
§ 42-19152 - Taxation of mobile homes
§ 42-19153 - Application and exemptions
§ 42-19154 - Landowner's register of mobile homes and monthly report; violation; classification
§ 42-19155 - Unlawful sale or removal of mobile home; classification
§ 42-19156 - Review and appeal
§ 42-19157 - Collection of delinquent taxes
§ 42-19158 - Notice of intent to seize mobile home in possession of person not listed on tax bill
§ 42-19159 - Owner's action to collect delinquent tax from previous owner
§ 42-19160 - Delinquent taxes accruing under previous ownership