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.
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