Arizona Revised Statutes
Title 42 - Taxation

§ 42-14001 - Properties subject to valuation by the department; limitation on valuation increases - 42-14001. Properties subject to valuation by the department; limitation on...

§ 42-14002 - Notice of preliminary valuation; hearing - 42-14002. Notice of preliminary valuation; hearing A. On or before...

§ 42-14003 - Information considered in determining valuation; notice of determination - 42-14003. Information considered in determining valuation; notice of determination A....

§ 42-14004 - Change of valuation - 42-14004. Change of valuation After the department determines the valuation...

§ 42-14005 - Appeal from valuation determined by department - 42-14005. Appeal from valuation determined by department A property owner...

§ 42-14006 - Signatures for documents; alternative methods - 42-14006. Signatures for documents; alternative methods A. The department may...

§ 42-14051 - Annual determination of valuation - 42-14051. Annual determination of valuation The department shall annually determine,...

§ 42-14052 - Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights - 42-14052. Annual report for determining valuation; failure to file; penalty;...

§ 42-14053 - Determining and reporting valuation of producing mines and mining property - 42-14053. Determining and reporting valuation of producing mines and mining...

§ 42-14054 - Determining and reporting valuation of closed mines - 42-14054. Determining and reporting valuation of closed mines A. On...

§ 42-14101 - Definitions - 42-14101. Definitions In this article, unless the context otherwise requires:...

§ 42-14102 - Annual determination of valuation - 42-14102. Annual determination of valuation The department shall annually determine...

§ 42-14103 - Annual report for determining valuation; violation; classification - 42-14103. Annual report for determining valuation; violation; classification A. On...

§ 42-14104 - Determining and reporting valuation - 42-14104. Determining and reporting valuation A. On or before November...

§ 42-14105 - Basis for valuing producing oil, gas and geothermal resource interests - 42-14105. Basis for valuing producing oil, gas and geothermal resource...

§ 42-14106 - Separate listing, assessment and taxation - 42-14106. Separate listing, assessment and taxation If producing oil, gas...

§ 42-14151 - Annual determination of valuation; definition - 42-14151. Annual determination of valuation; definition A. The department shall...

§ 42-14152 - Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights - 42-14152. Annual report for determining valuation; failure to file; penalty;...

§ 42-14153 - Determining and reporting valuation - 42-14153. Determining and reporting valuation A. On or before August...

§ 42-14154 - Computing valuation of electric transmission, electric distribution, gas distribution, combination gas and electric transmission and distribution, and transmission and distribution cooperative property; definitions - 42-14154. Computing valuation of electric transmission, electric distribution, gas distribution,...

§ 42-14155 - Valuation of renewable energy and storage equipment; definitions - 42-14155. Valuation of renewable energy and storage equipment; definitions A....

§ 42-14156 - Computing valuation of electric generation facilities; definitions - 42-14156. Computing valuation of electric generation facilities; definitions A. The...

§ 42-14157 - Allocation of electric transmission, distribution and generation values among taxing jurisdictions; definition - 42-14157. Allocation of electric transmission, distribution and generation values among...

§ 42-14158 - Existing generation facilities; computing adjusted original cost; computing full cash value; definitions - 42-14158. Existing generation facilities; computing adjusted original cost; computing full...

§ 42-14159 - Computing valuation of distribution cooperatives; standard market value factor; definitions - 42-14159. Computing valuation of distribution cooperatives; standard market value factor;...

§ 42-14201 - Annual determination of valuation - 42-14201. Annual determination of valuation The department shall annually determine,...

§ 42-14202 - Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights - 42-14202. Annual report for determining valuation; failure to file; penalty;...

§ 42-14203 - Determining and reporting valuation - 42-14203. Determining and reporting valuation A. On or before August...

§ 42-14204 - Computing valuation of pipelines; definitions - 42-14204. Computing valuation of pipelines; definitions A. The valuation of...

§ 42-14205 - Adjustments to base value to reflect market value - 42-14205. Adjustments to base value to reflect market value To...

§ 42-14251 - Definitions - 42-14251. Definitions In this article, unless the context otherwise requires:...

§ 42-14252 - Annual determination of valuation - 42-14252. Annual determination of valuation The valuation of flight property...

§ 42-14253 - Annual report for purposes of determining valuation; failure to file; penalty; forfeiture of appeal rights - 42-14253. Annual report for purposes of determining valuation; failure to...

§ 42-14254 - Determination of value - 42-14254. Determination of value A. On or before August 31...

§ 42-14255 - Assessment, levy and collection of tax; limitation on small airline company tax - 42-14255. Assessment, levy and collection of tax; limitation on small...

§ 42-14256 - Administrative review and appeal - 42-14256. Administrative review and appeal An airline company may apply...

§ 42-14257 - Debt; lien - 42-14257. Debt; lien The tax imposed by this article: 1....

§ 42-14301 - Definitions - 42-14301. Definitions In this article, unless the context otherwise requires:...

§ 42-14302 - Situs and valuation of cars for tax purposes - 42-14302. Situs and valuation of cars for tax purposes A...

§ 42-14303 - Annual statement - 42-14303. Annual statement On or before April 1 each private...

§ 42-14304 - Failure to make annual statement; penalty; action for recovery; false or fraudulent statement; classification - 42-14304. Failure to make annual statement; penalty; action for recovery;...

§ 42-14305 - Determination of valuation - 42-14305. Determination of valuation A. On or before June 15...

§ 42-14306 - Administrative review of valuation - 42-14306. Administrative review of valuation A. On or before July...

§ 42-14307 - Appeals - 42-14307. Appeals A. On or before October 1 a private...

§ 42-14308 - Assessment, levy and collection of tax - 42-14308. Assessment, levy and collection of tax A. The department...

§ 42-14309 - Debt; lien - 42-14309. Debt; lien The tax imposed by this article: 1....

§ 42-14351 - Annual determination of valuation - 42-14351. Annual determination of valuation The department shall annually determine...

§ 42-14352 - Annual statement - 42-14352. Annual statement A. On or before April 1 of...

§ 42-14353 - Failure or refusal to make annual statement; penalty - 42-14353. Failure or refusal to make annual statement; penalty A....

§ 42-14354 - Determining valuation of railroad company operating property - 42-14354. Determining valuation of railroad company operating property A. On...

§ 42-14355 - Computing valuation; definitions - 42-14355. Computing valuation; definitions A. The department shall determine the...

§ 42-14356 - Adjustments to achieve comparability - 42-14356. Adjustments to achieve comparability In attempting to accurately assess...

§ 42-14357 - Transmitting valuation to taxing jurisdictions; apportionment - 42-14357. Transmitting valuation to taxing jurisdictions; apportionment A. On or...

§ 42-14358 - Entering statement on assessment roll - 42-14358. Entering statement on assessment roll A. The board of...

§ 42-14401 - Definition of telecommunications company - 42-14401. Definition of telecommunications company In this article, unless the...

§ 42-14402 - Annual statement; failure or refusal to make annual statement; penalty; action for recovery - 42-14402. Annual statement; failure or refusal to make annual statement;...

§ 42-14403 - Determining valuation; definitions - 42-14403. Determining valuation; definitions A. On or before August 31...

§ 42-14404 - Apportionment of valuation - 42-14404. Apportionment of valuation A. On or before November 30...

§ 42-14501 - Definitions - 42-14501. Definitions In this article, unless the context otherwise requires:...

§ 42-14502 - Exclusive method and procedure of valuation - 42-14502. Exclusive method and procedure of valuation This article establishes...

§ 42-14503 - Computing valuation of airport fuel delivery company property; definitions - 42-14503. Computing valuation of airport fuel delivery company property; definitions...

§ 42-15001 - Assessed valuation of class one property - 42-15001. Assessed valuation of class one property The assessed valuation...

§ 42-15002 - Assessed valuation of class two property - 42-15002. Assessed valuation of class two property The following percentages...

§ 42-15003 - Assessed valuation of class three property - 42-15003. Assessed valuation of class three property The assessed valuation...

§ 42-15004 - Assessed valuation of class four property - 42-15004. Assessed valuation of class four property The assessed valuation...

§ 42-15005 - Assessed valuation of class five property - 42-15005. Assessed valuation of class five property The director shall...

§ 42-15006 - Assessed valuation of class six property - 42-15006. Assessed valuation of class six property The assessed valuation...

§ 42-15007 - Assessed valuation of class seven property - 42-15007. Assessed valuation of class seven property The assessed valuation...

§ 42-15008 - Assessed valuation of class eight property - 42-15008. Assessed valuation of class eight property The assessed valuation...

§ 42-15009 - Assessed valuation of class nine property - 42-15009. Assessed valuation of class nine property The assessed valuation...

§ 42-15010 - Applying assessment percentages - 42-15010. Applying assessment percentages A. In preparing the tax rolls,...

§ 42-15051 - Time of assessment - 42-15051. Time of assessment Unless otherwise provided by law, property...

§ 42-15052 - Compiling information; property report; examining documents; summoning witnesses - 42-15052. Compiling information; property report; examining documents; summoning witnesses The...

§ 42-15053 - Duty to report personal property; exemption; contents of report; confidentiality - 42-15053. Duty to report personal property; exemption; contents of report;...

§ 42-15053; Version 2 - Duty to report personal property; exemption; contents of report; confidentiality - 42-15053. Duty to report personal property; exemption; contents of report;...

§ 42-15054 - Listing by assessor on failure to receive report; investigations - 42-15054. Listing by assessor on failure to receive report; investigations...

§ 42-15055 - Failing to file report; false information; classification; evading tax; penalty - 42-15055. Failing to file report; false information; classification; evading tax;...

§ 42-15057 - Information from political subdivisions - 42-15057. Information from political subdivisions Each city, town, county or...

§ 42-15058 - Assessment of contiguous properties owned by the same person - 42-15058. Assessment of contiguous properties owned by the same person...

§ 42-15059 - Liability for items of personal property - 42-15059. Liability for items of personal property Each item of...

§ 42-15060 - Presumptions of ownership - 42-15060. Presumptions of ownership For purposes of taxation the following...

§ 42-15061 - Deduction of liabilities from assessed solvent debts - 42-15061. Deduction of liabilities from assessed solvent debts If solvent...

§ 42-15062 - Listing and valuing water ditches and toll roads - 42-15062. Listing and valuing water ditches and toll roads A....

§ 42-15063 - Assessing livestock; lien - 42-15063. Assessing livestock; lien A. Except as provided in section...

§ 42-15065 - Assessing personal property construction work in progress; definition - 42-15065. Assessing personal property construction work in progress; definition A....

§ 42-15066 - Assessing clean rooms as personal property; definition - 42-15066. Assessing clean rooms as personal property; definition A. Clean...

§ 42-15101 - Annual notice of full cash value; amended notice of valuation - 42-15101. Annual notice of full cash value; amended notice of...

§ 42-15102 - Notice information entered by assessor - 42-15102. Notice information entered by assessor A. The assessor shall...

§ 42-15103 - Contents of notice form - 42-15103. Contents of notice form The notice form shall: 1....

§ 42-15104 - Appeal - 42-15104. Appeal A person who is not satisfied with the...

§ 42-15105 - Supplemental notice and appeal of valuation or classification in case of new construction, changes to assessment parcels and changes in use - 42-15105. Supplemental notice and appeal of valuation or classification in...

§ 42-15151 - Preparation of county roll - 42-15151. Preparation of county roll The county assessor shall prepare...

§ 42-15152 - Inclusion of all property on the roll - 42-15152. Inclusion of all property on the roll A. In...

§ 42-15153 - Completion and delivery of property lists and assessment roll; use of lists by administrative appeals bodies - 42-15153. Completion and delivery of property lists and assessment roll;...

§ 42-15155 - Abstract of assessment roll; contents; distribution - 42-15155. Abstract of assessment roll; contents; distribution A. On or...

§ 42-15156 - Statewide abstract of property on county rolls; distribution - 42-15156. Statewide abstract of property on county rolls; distribution A....

§ 42-15157 - Destruction of property after rolls closed; proration of valuation and taxes - 42-15157. Destruction of property after rolls closed; proration of valuation...

§ 42-15201 - Definitions - 42-15201. Definitions In this article, unless the context otherwise requires:...

§ 42-15202 - Assessment of permanently affixed mobile homes as real property - 42-15202. Assessment of permanently affixed mobile homes as real property...

§ 42-15203 - Affidavit of affixture - 42-15203. Affidavit of affixture A. A person who owns a...

§ 42-15204 - Transition from personal property to real property roll - 42-15204. Transition from personal property to real property roll After...

§ 42-15205 - Perfecting liens on permanently affixed mobile homes - 42-15205. Perfecting liens on permanently affixed mobile homes Liens on...

§ 42-15251 - Definition of remote municipal property - 42-15251. Definition of remote municipal property In this article, unless...

§ 42-15252 - Determining assessed valuation of remote municipal property - 42-15252. Determining assessed valuation of remote municipal property A. The...

§ 42-15253 - Computing amount of taxes otherwise payable on remote municipal property - 42-15253. Computing amount of taxes otherwise payable on remote municipal...

§ 42-15254 - Conveyance of remote municipal property to private ownership; payment of tax revenues - 42-15254. Conveyance of remote municipal property to private ownership; payment...

§ 42-15301 - Definition of possessory improvement - 42-15301. Definition of possessory improvement In this article, unless the...

§ 42-15302 - Valuation of possessory improvements - 42-15302. Valuation of possessory improvements The assessor shall use standard...

§ 42-15303 - Determining limited property value of possessory improvements - 42-15303. Determining limited property value of possessory improvements The limited...

§ 42-15304 - Tax levy of possessory improvements - 42-15304. Tax levy of possessory improvements A. Ownership of improvements...

§ 42-15305 - Applicability - 42-15305. Applicability This article does not alter the definition of,...

§ 42-16001 - Designation of taxpayer agent - 42-16001. Designation of taxpayer agent A. A person who owns,...

§ 42-16002 - Changes and corrections in tax roll to reflect determinations on review or appeal - 42-16002. Changes and corrections in tax roll to reflect determinations...

§ 42-16051 - Petition for assessor review of improper valuation or classification - 42-16051. Petition for assessor review of improper valuation or classification...

§ 42-16052 - Contents of petition based on income approach to value - 42-16052. Contents of petition based on income approach to value...

§ 42-16053 - Rejection of petition for failure to include substantial information; amended petition; appeal - 42-16053. Rejection of petition for failure to include substantial information;...

§ 42-16054 - Meeting between assessor and petitioner - 42-16054. Meeting between assessor and petitioner A. At the petitioner's...

§ 42-16055 - Ruling on petition - 42-16055. Ruling on petition A. In all cases the assessor...

§ 42-16056 - Appellate rights - 42-16056. Appellate rights A. If the assessor grants the requested...

§ 42-16101 - Definition of county board - 42-16101. Definition of county board In this article, unless the...

§ 42-16102 - County board of equalization - 42-16102. County board of equalization A. In each county with...

§ 42-16103 - Hearing officers - 42-16103. Hearing officers A. In fulfilling the responsibilities of the...

§ 42-16104 - Operation of county board - 42-16104. Operation of county board A. One or more members...

§ 42-16105 - Appeal of valuation or legal classification from county assessor to county board - 42-16105. Appeal of valuation or legal classification from county assessor...

§ 42-16106 - Hearing - 42-16106. Hearing A. The county board shall act on the...

§ 42-16107 - Evidence; basis for decision - 42-16107. Evidence; basis for decision A. The decision shall be...

§ 42-16108 - Decision - 42-16108. Decision A. Except as provided in subsection B of...

§ 42-16109 - Corrections and changes to tax roll - 42-16109. Corrections and changes to tax roll A. The county...

§ 42-16110 - Entry of changes and completion of roll - 42-16110. Entry of changes and completion of roll If the...

§ 42-16111 - Appeal from county board of equalization - 42-16111. Appeal from county board of equalization A. A property...

§ 42-16151 - Definition of state board - 42-16151. Definition of state board In this article, unless the...

§ 42-16152 - State board of equalization - 42-16152. State board of equalization The state board of equalization...

§ 42-16153 - Members - 42-16153. Members A. The state board of equalization consists of:...

§ 42-16154 - Chairman; administration; meetings - 42-16154. Chairman; administration; meetings A. The governor shall appoint the...

§ 42-16155 - Hearing officers and employees - 42-16155. Hearing officers and employees A. Subject to title 41,...

§ 42-16156 - Case assignment - 42-16156. Case assignment A. The chairman or chief clerk of...

§ 42-16157 - Appeal of valuation or legal classification from county assessor to state board of equalization - 42-16157. Appeal of valuation or legal classification from county assessor...

§ 42-16158 - Appeal of valuation or legal classification from department to state board of equalization - 42-16158. Appeal of valuation or legal classification from department to...

§ 42-16159 - Hearing on department equalization order - 42-16159. Hearing on department equalization order A. At the request...

§ 42-16160 - Recommendation for future equalization orders - 42-16160. Recommendation for future equalization orders The state board at...

§ 42-16161 - Filings and hearings - 42-16161. Filings and hearings A. If the state board maintains...

§ 42-16162 - Decision of the state board - 42-16162. Decision of the state board A. Based on the...

§ 42-16163 - Hearing notices - 42-16163. Hearing notices Unless otherwise provided by law, all notices...

§ 42-16164 - Decisions - 42-16164. Decisions A. The hearing officer, board member or panel...

§ 42-16165 - Deadlines for issuing decisions - 42-16165. Deadlines for issuing decisions The state board shall complete...

§ 42-16166 - Transmitting changes in valuations or legal classifications - 42-16166. Transmitting changes in valuations or legal classifications On or...

§ 42-16167 - Entry of changes and completion of roll - 42-16167. Entry of changes and completion of roll If the...

§ 42-16168 - Appeal to court - 42-16168. Appeal to court A. Any party, or the department,...

§ 42-16169 - Finality of decision - 42-16169. Finality of decision Any decision of the state board...

§ 42-16201 - Appeal from county assessor to court - 42-16201. Appeal from county assessor to court A. A property...

§ 42-16202 - Appeal from county board of equalization to court - 42-16202. Appeal from county board of equalization to court A....

§ 42-16203 - Appeal from state board of equalization to court - 42-16203. Appeal from state board of equalization to court A....

§ 42-16204 - Appeal from department to court - 42-16204. Appeal from department to court A property owner who...

§ 42-16205 - Appeal to court in the case of new construction, changes to assessment parcels and changes in use - 42-16205. Appeal to court in the case of new construction,...

§ 42-16205.01 - New owner of property; review and appeal - 42-16205.01. New owner of property; review and appeal A. If...

§ 42-16206 - Appeal to court by the director - 42-16206. Appeal to court by the director A. If, in...

§ 42-16207 - Commencement of appeal; notice - 42-16207. Commencement of appeal; notice A. A court appeal relating...

§ 42-16208 - Parties to the appeal; right of intervention - 42-16208. Parties to the appeal; right of intervention A. Except...

§ 42-16209 - Service on defendants - 42-16209. Service on defendants A. A copy of the notice...

§ 42-16210 - Payment of tax - 42-16210. Payment of tax A. All taxes levied and assessed...

§ 42-16211 - Payment of fees - 42-16211. Payment of fees Any taxpayer who appeals to court...

§ 42-16212 - Hearing - 42-16212. Hearing A. If two or more actions have been...

§ 42-16213 - Findings and judgment - 42-16213. Findings and judgment A. If the court finds that...

§ 42-16214 - Refund or credit of excess payments - 42-16214. Refund or credit of excess payments A. If judgment...

§ 42-16215 - Transmitting judgment to county or department; correcting tax rolls - 42-16215. Transmitting judgment to county or department; correcting tax rolls...

§ 42-16251 - Definitions - 42-16251. Definitions In this article, unless the context otherwise requires:...

§ 42-16252 - Notice of proposed correction; response; petition for review; appeal - 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 - 42-16253. Reporting personal property tax error before notice of proposed...

§ 42-16254 - Notice of claim; response; petition for review; appeal; acknowledgment of receipt - 42-16254. Notice of claim; response; petition for review; appeal; acknowledgment...

§ 42-16255 - Evidence that may be considered at hearings; pending administrative and judicial appeals - 42-16255. Evidence that may be considered at hearings; pending administrative...

§ 42-16256 - Limitations - 42-16256. Limitations A. In the case of real or personal...

§ 42-16257 - Valuation of property - 42-16257. Valuation of property In valuing any property pursuant to...

§ 42-16258 - Correcting tax roll by county treasurer - 42-16258. Correcting tax roll by county treasurer A. After receiving...

§ 42-16259 - Transmittal of corrected billing to taxpayer; delinquency; refunds; interest - 42-16259. Transmittal of corrected billing to taxpayer; delinquency; refunds; interest...

§ 42-17001 - Definitions - 42-17001. Definitions In this chapter, unless the context otherwise requires:...

§ 42-17002 - Property tax oversight commission - 42-17002. Property tax oversight commission A. The property tax oversight...

§ 42-17003 - Duties; notification - 42-17003. Duties; notification A. The commission shall: 1. Establish procedures...

§ 42-17004 - Hearing and appeals of commission findings - 42-17004. Hearing and appeals of commission findings A. If the...

§ 42-17005 - Adjustments to levy - 42-17005. Adjustments to levy A. If a governing body of...

§ 42-17051 - Limit on county, municipal and community college primary property tax levy - 42-17051. Limit on county, municipal and community college primary property...

§ 42-17052 - Values furnished by county assessor and fire districts - 42-17052. Values furnished by county assessor and fire districts A....

§ 42-17053 - Estimate of personal property tax roll - 42-17053. Estimate of personal property tax roll A. When a...

§ 42-17054 - Levy limit worksheet - 42-17054. Levy limit worksheet A. When the county assessor transmits...

§ 42-17055 - Public inspection of values used in computing levy limitation - 42-17055. Public inspection of values used in computing levy limitation...

§ 42-17056 - Initial base levy limit if no primary property taxes were levied in the preceding tax year; subsequent levy amount - 42-17056. Initial base levy limit if no primary property taxes...

§ 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...

§ 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...

§ 42-17101 - Annual county and municipal financial statement and estimate of expenses - 42-17101. Annual county and municipal financial statement and estimate of...

§ 42-17102 - Contents of estimate of expenses - 42-17102. Contents of estimate of expenses A. The annual estimate...

§ 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...

§ 42-17104 - Public hearing on expenditures and tax levy - 42-17104. Public hearing on expenditures and tax levy A. The...

§ 42-17105 - Adoption of budget - 42-17105. Adoption of budget A. After the hearing on estimates...

§ 42-17106 - Expenditures limited to budgeted purposes; transfer of monies - 42-17106. Expenditures limited to budgeted purposes; transfer of monies A....

§ 42-17107 - Truth in taxation notice and hearing; roll call vote on tax increase; definition - 42-17107. Truth in taxation notice and hearing; roll call vote...

§ 42-17108 - Encumbering municipal monies to pay obligations after close of fiscal year - 42-17108. Encumbering municipal monies to pay obligations after close of...

§ 42-17109 - Alternative and additional method of leasing municipal facilities - 42-17109. Alternative and additional method of leasing municipal facilities A....

§ 42-17110 - Budget of a newly incorporated city or town - 42-17110. Budget of a newly incorporated city or town A....

§ 42-17151 - County, municipal, community college and school tax levy - 42-17151. County, municipal, community college and school tax levy A....

§ 42-17152 - Extending tax roll; limitation on residential property tax; effect of informalities - 42-17152. Extending tax roll; limitation on residential property tax; effect...

§ 42-17153 - Lien for taxes; time lien attaches; priority - 42-17153. Lien for taxes; time lien attaches; priority A. Except...

§ 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...

§ 42-17155 - County property tax information worksheet - 42-17155. County property tax information worksheet Within seven days after...

§ 42-17201 - County levy limit override - 42-17201. County levy limit override A. The board of supervisors...

§ 42-17202 - Community college district levy limit override - 42-17202. Community college district levy limit override A. If the...

§ 42-17203 - County levy for community college; election - 42-17203. County levy for community college; election A. A county...

§ 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...

§ 42-17252 - Municipal assessment and tax roll - 42-17252. Municipal assessment and tax roll A. The board of...

§ 42-17253 - Computing municipal tax rate; levy - 42-17253. Computing municipal tax rate; levy A. Within five days...

§ 42-17254 - Assessment and collection of municipal taxes - 42-17254. Assessment and collection of municipal taxes A. On or...

§ 42-17255 - Remitting tax collections to municipality - 42-17255. Remitting tax collections to municipality A. On or before...

§ 42-17256 - Application of tax law to municipal taxes; special taxes and assessments - 42-17256. Application of tax law to municipal taxes; special taxes...

§ 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...

§ 42-17301 - Definitions - 42-17301. Definitions In this article, unless the context otherwise requires:...

§ 42-17302 - Election to defer residential property taxes; qualifications - 42-17302. Election to defer residential property taxes; qualifications A. An...

§ 42-17303 - Property entitled to tax deferral - 42-17303. Property entitled to tax deferral To qualify for deferral...

§ 42-17304 - Deferral claim - 42-17304. Deferral claim A. The claim for deferral shall be...

§ 42-17305 - Filing the claim for deferral; appealing denied claim - 42-17305. Filing the claim for deferral; appealing denied claim A....

§ 42-17306 - Certificate of deferral; record - 42-17306. Certificate of deferral; record A. The county treasurer shall...

§ 42-17307 - Refund of deferred taxes deposited in escrow - 42-17307. Refund of deferred taxes deposited in escrow If a...

§ 42-17308 - Lien of deferred taxes and accrued interest - 42-17308. Lien of deferred taxes and accrued interest Deferred taxes...

§ 42-17309 - Sale of deferred tax liens to state; interest on lien - 42-17309. Sale of deferred tax liens to state; interest on...

§ 42-17310 - Notices - 42-17310. Notices A. On or before January 31, the county...

§ 42-17311 - Events requiring payment of deferred tax - 42-17311. Events requiring payment of deferred tax A. The total...

§ 42-17312 - Payment of deferred taxes; due dates and delinquency; enforcement of lien - 42-17312. Payment of deferred taxes; due dates and delinquency; enforcement...

§ 42-17313 - Report - 42-17313. Report Not later than September 1 of each year,...

§ 42-17401 - Elderly assistance fund; primary school district tax reduction; definition - 42-17401. Elderly assistance fund; primary school district tax reduction; definition...

§ 42-18001 - County treasurer as tax collector; bond - 42-18001. County treasurer as tax collector; bond A. The county...

§ 42-18002 - Annual report by county treasurer; settlement of accounts; liability for failure to settle - 42-18002. Annual report by county treasurer; settlement of accounts; liability...

§ 42-18003 - Delivery of roll to county treasurer; resolution for collecting taxes - 42-18003. Delivery of roll to county treasurer; resolution for collecting...

§ 42-18004 - Transmitting statement of taxes due state to state treasurer - 42-18004. Transmitting statement of taxes due state to state treasurer...

§ 42-18005 - Property tax collection; liens assigned to state - 42-18005. Property tax collection; liens assigned to state The county...

§ 42-18051 - Notice of tax; payment by electronic funds transfer - 42-18051. Notice of tax; payment by electronic funds transfer A....

§ 42-18052 - Due dates and times; delinquency - 42-18052. Due dates and times; delinquency A. Except as provided...

§ 42-18053 - Interest on delinquent taxes; exceptions; waiver - 42-18053. Interest on delinquent taxes; exceptions; waiver A. Except as...

§ 42-18054 - Tax statements for mortgaged property; liability - 42-18054. Tax statements for mortgaged property; liability A. If property...

§ 42-18055 - Posting payments; receipts - 42-18055. Posting payments; receipts A. When a tax is paid,...

§ 42-18056 - Partial payment of taxes; certificates of purchase; delinquent taxes; payment plan agreement; fee - 42-18056. Partial payment of taxes; certificates of purchase; delinquent taxes;...

§ 42-18057 - Payment of tax by part owner; lien for contribution; allocation of tax lien in event of parcel split or consolidation - 42-18057. Payment of tax by part owner; lien for contribution;...

§ 42-18058 - Collection and payment of tax on livestock in feedlot or stockyard; exceptions - 42-18058. Collection and payment of tax on livestock in feedlot...

§ 42-18059 - Payment of tax on property sold at judicial sale or by fiduciary - 42-18059. Payment of tax on property sold at judicial sale...

§ 42-18060 - Lien of fiduciary paying tax - 42-18060. Lien of fiduciary paying tax If the tax on...

§ 42-18061 - Refund of overpayment due to change in tax roll; reversion of unclaimed refund - 42-18061. Refund of overpayment due to change in tax roll;...

§ 42-18101 - Sale and foreclosure of tax liens; effect of insubstantial failure to comply - 42-18101. Sale and foreclosure of tax liens; effect of insubstantial...

§ 42-18102 - Delinquent tax record - 42-18102. Delinquent tax record A. The county treasurer shall maintain...

§ 42-18103 - Notice of delinquent taxes - 42-18103. Notice of delinquent taxes On or before September 1...

§ 42-18104 - Taxes for which lien may be sold - 42-18104. Taxes for which lien may be sold A. The...

§ 42-18105 - Limitation on sale for unpaid tax; exceptions - 42-18105. Limitation on sale for unpaid tax; exceptions No sale...

§ 42-18106 - Delinquent tax list and notice of sale - 42-18106. Delinquent tax list and notice of sale A. On...

§ 42-18107 - Additional penalty on listed property - 42-18107. Additional penalty on listed property A. A penalty of...

§ 42-18108 - Personal notice of proposed sale - 42-18108. Personal notice of proposed sale The county treasurer shall...

§ 42-18109 - Publication and posting of list and notice - 42-18109. Publication and posting of list and notice A. The...

§ 42-18110 - Affidavits of posting and publication - 42-18110. Affidavits of posting and publication A. The county treasurer...

§ 42-18111 - Parcels; property description; designation of owner unnecessary - 42-18111. Parcels; property description; designation of owner unnecessary A. If...

§ 42-18112 - Time of sale - 42-18112. Time of sale A. The tax lien sale shall...

§ 42-18113 - Procedure in the case of no bid; assignment to state - 42-18113. Procedure in the case of no bid; assignment to...

§ 42-18114 - Successful purchaser - 42-18114. Successful purchaser A real property tax lien shall be...

§ 42-18115 - Easements and liens not extinguished by sale - 42-18115. Easements and liens not extinguished by sale A. The...

§ 42-18116 - Payment; resale or recovery on reneged bid; processing fee - 42-18116. Payment; resale or recovery on reneged bid; processing fee...

§ 42-18117 - Record of tax lien sales - 42-18117. Record of tax lien sales The county treasurer shall...

§ 42-18118 - Certificate of purchase or registered certificate; form; assignment; fee - 42-18118. Certificate of purchase or registered certificate; form; assignment; fee...

§ 42-18119 - Certificate of purchase as evidence of valid procedure - 42-18119. Certificate of purchase as evidence of valid procedure The...

§ 42-18120 - Duplicate certificate of purchase; fee - 42-18120. Duplicate certificate of purchase; fee A. If a certificate...

§ 42-18121 - Payment of subsequent taxes by certificate holder; separate certificate of purchase by assignment; fee - 42-18121. Payment of subsequent taxes by certificate holder; separate certificate...

§ 42-18121.01 - Subsequent purchaser; assignment - 42-18121.01. Subsequent purchaser; assignment A. If a person who holds...

§ 42-18122 - Resale of tax liens assigned to the state; fee - 42-18122. Resale of tax liens assigned to the state; fee...

§ 42-18123 - Distribution of monies - 42-18123. Distribution of monies The county treasurer shall: 1. Distribute...

§ 42-18124 - Compromising taxes, interest and penalties; omission of tax or fund from action for collection - 42-18124. Compromising taxes, interest and penalties; omission of tax or...

§ 42-18125 - Erroneous sales - 42-18125. Erroneous sales If by mistake or wrongful act of...

§ 42-18126 - Failure to perform duty by county treasurer; classification - 42-18126. Failure to perform duty by county treasurer; classification A...

§ 42-18127 - Expiration of lien and certificate; notice; applicability - 42-18127. Expiration of lien and certificate; notice; applicability A. If...

§ 42-18151 - Who may redeem real property tax liens; persons owning partial interest - 42-18151. Who may redeem real property tax liens; persons owning...

§ 42-18152 - When lien may be fully redeemed; partial payment refund - 42-18152. When lien may be fully redeemed; partial payment refund...

§ 42-18153 - Amount required for redemption - 42-18153. Amount required for redemption To redeem a real property...

§ 42-18154 - Certificate of redemption; statement of partial payment; issuance; contents; fee - 42-18154. Certificate of redemption; statement of partial payment; issuance; contents;...

§ 42-18155 - Payment of redemption money to holder of certificate of purchase or registered certificate - 42-18155. Payment of redemption money to holder of certificate of...

§ 42-18201 - Action to foreclose right to redeem; subsequent certificates of purchase by assignment - 42-18201. Action to foreclose right to redeem; subsequent certificates of...

§ 42-18202 - Notice - 42-18202. Notice A. At least thirty days before filing an...

§ 42-18203 - Application of law and rules of procedure - 42-18203. Application of law and rules of procedure A. The...

§ 42-18204 - Judgment foreclosing right to redeem; effect - 42-18204. Judgment foreclosing right to redeem; effect A. In an...

§ 42-18205 - County treasurer's deed; form - 42-18205. County treasurer's deed; form A. On receiving a certified...

§ 42-18206 - Redemption during pendency of action to foreclose - 42-18206. Redemption during pendency of action to foreclose Any person...

§ 42-18207 - Prosecution of action brought by state; disposition of costs - 42-18207. Prosecution of action brought by state; disposition of costs...

§ 42-18208 - Expiration of lien and certificate; notice - 42-18208. Expiration of lien and certificate; notice A. If a...

§ 42-18261 - Application for treasurer's deed by board of supervisors on behalf of state - 42-18261. Application for treasurer's deed by board of supervisors on...

§ 42-18262 - Costs; charge against county general fund - 42-18262. Costs; charge against county general fund A. The costs...

§ 42-18263 - Title search - 42-18263. Title search Before preparing a treasurer's deed under this...

§ 42-18264 - Personal notice by certified mail - 42-18264. Personal notice by certified mail A. At least ninety...

§ 42-18265 - Publishing notice - 42-18265. Publishing notice A. In addition to mailing notice pursuant...

§ 42-18266 - Posting notice on the property - 42-18266. Posting notice on the property A. If the property...

§ 42-18267 - Issuance of treasurer's deed; form - 42-18267. Issuance of treasurer's deed; form A. If the property...

§ 42-18301 - List of real property held by state under tax deed - 42-18301. List of real property held by state under tax...

§ 42-18302 - Notice of sale - 42-18302. Notice of sale A. The board of supervisors shall...

§ 42-18303 - Auction and sale of land held by state under tax deed; disposition of proceeds - 42-18303. Auction and sale of land held by state under...

§ 42-18304 - Adverse occupation of land held by state under tax deed - 42-18304. Adverse occupation of land held by state under tax...

§ 42-18351 - Circumstances for abating tax and removing tax lien - 42-18351. Circumstances for abating tax and removing tax lien This...

§ 42-18352 - Determining existence of circumstances for abating tax and removing lien; action to recover illegally collected tax - 42-18352. Determining existence of circumstances for abating tax and removing...

§ 42-18353 - Certificate of removal and abatement; purging record of tax, penalty and interest - 42-18353. Certificate of removal and abatement; purging record of tax,...

§ 42-18401 - Collection of personal property tax by seizure and sale - 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 - 42-18402. Seizure and sale of personal property about to be...

§ 42-18403 - Notice required before seizing railroad rolling stock - 42-18403. Notice required before seizing railroad rolling stock Before seizing...

§ 42-19001 - Powers of county assessor - 42-19001. Powers of county assessor In administering this chapter the...

§ 42-19002 - Personal property tax roll - 42-19002. Personal property tax roll A. The county assessor shall...

§ 42-19003 - Improvements on unpatented land, mining claims or state land; exemption - 42-19003. Improvements on unpatented land, mining claims or state land;...

§ 42-19003.01 - Computers and equipment; hardware; software; definition - 42-19003.01. Computers and equipment; hardware; software; definition A. Except as...

§ 42-19004 - Property in transit and transient property - 42-19004. Property in transit and transient property A. Personal property...

§ 42-19005 - Property leased or rented from inventory - 42-19005. Property leased or rented from inventory A. Subject to...

§ 42-19006 - Notice of valuation - 42-19006. Notice of valuation A. On or before August 30...

§ 42-19007 - Transmission of personal property valuation to county treasurer - 42-19007. Transmission of personal property valuation to county treasurer A....

§ 42-19008 - Violation; classification - 42-19008. Violation; classification A person who violates any provision of...

§ 42-19051 - Administrative review of valuation or classification by assessor - 42-19051. Administrative review of valuation or classification by assessor A....

§ 42-19052 - Appeal from assessor - 42-19052. Appeal from assessor A. A person who appeals to...

§ 42-19101 - Extension and levy of tax - 42-19101. Extension and levy of tax The rate of tax...

§ 42-19103 - Proration of tax on property that is leased or rented from inventory - 42-19103. Proration of tax on property that is leased or...

§ 42-19106 - Lien of taxes - 42-19106. Lien of taxes A. The tax that is levied...

§ 42-19107 - Unlawful sale, transfer or removal of personal property; classification - 42-19107. Unlawful sale, transfer or removal of personal property; classification...

§ 42-19108 - Issuance of tax bill - 42-19108. Issuance of tax bill A. After personal property tax...

§ 42-19109 - Authority to seize and sell personal property for delinquent taxes - 42-19109. Authority to seize and sell personal property for delinquent...

§ 42-19110 - Seizure of property - 42-19110. Seizure of property A. After receiving a tax bill...

§ 42-19111 - Notice of sale - 42-19111. Notice of sale A. After seizing the property the...

§ 42-19112 - Redemption - 42-19112. Redemption A. The owner of personal property, a lien...

§ 42-19113 - Sale - 42-19113. Sale A. The sheriff shall offer the personal property,...

§ 42-19115 - Return of sale; distribution of proceeds - 42-19115. Return of sale; distribution of proceeds A. The sheriff...

§ 42-19117 - Tax as debt against property owner; action to collect tax - 42-19117. Tax as debt against property owner; action to collect...

§ 42-19118 - Clearing uncollectible tax - 42-19118. Clearing uncollectible tax A. If the county treasurer, sheriff...

§ 42-19151 - Definition of mobile home - 42-19151. Definition of mobile home In this article, unless the...

§ 42-19152 - Taxation of mobile homes - 42-19152. Taxation of mobile homes A. Each mobile home is...

§ 42-19153 - Application and exemptions - 42-19153. Application and exemptions This article does not apply to:...

§ 42-19154 - Landowner's register of mobile homes and monthly report; violation; classification - 42-19154. Landowner's register of mobile homes and monthly report; violation;...

§ 42-19155 - Unlawful sale or removal of mobile home; classification - 42-19155. Unlawful sale or removal of mobile home; classification A....

§ 42-19156 - Review and appeal - 42-19156. Review and appeal A person who is dissatisfied with...

§ 42-19157 - Collection of delinquent taxes - 42-19157. Collection of delinquent taxes A. Except as otherwise prescribed...

§ 42-19158 - Notice of intent to seize mobile home in possession of person not listed on tax bill - 42-19158. Notice of intent to seize mobile home in possession...

§ 42-19159 - Owner's action to collect delinquent tax from previous owner - 42-19159. Owner's action to collect delinquent tax from previous owner...

§ 42-19160 - Delinquent taxes accruing under previous ownership - 42-19160. Delinquent taxes accruing under previous ownership A. If delinquent...

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Arizona Revised Statutes Title 42 - Taxation

Arizona Revised Statutes
Title 42 - Taxation