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Arizona Revised Statutes - Title 42 Taxation - Chapter 17 LevyIn this chapter, unless the context otherwise requires: 1. "Commission" means the property tax oversight commission established by section 42-17002. 2. "Fire district" means a... A. The property tax oversight commission is established to: 1. Further the public confidence in property tax limitations. 2. Provide a uniform methodology for determining... A. The commission shall: 1. Establish procedures for deriving the information required by sections 15-905.01, 15-1461.01 and 42-17107 and article 2 of this chapter. 2.... A. If the commission notifies a political subdivision of a violation of section 15-905.01, 15-1461.01 or 42-17107 or article 2 of this chapter, or notifies... A. If a governing body of a political subdivision or a fire district receives written notice of a violation of its allowable levy limit or... A. In addition to any other limitation that may be imposed, a county, charter county, city, charter city, town or community college district shall not... A. On or before February 10 of the tax year, the county assessor shall transmit and certify to the property tax oversight commission and to... A. When a tax rate is to be determined and taxes are levied, the county assessor shall make an estimate of the personal property to... A. When the county assessor transmits valuations under section 42-17052, the assessor shall prepare and transmit a final levy limit worksheet to each city, town... A. On or before February 15 of the tax year, the governing body of each county, city, town, community college district and fire district shall... A. If a county, city, town or community college district did not levy primary property taxes in the preceding tax year, the governing body shall... A. In the event of a division of a county into two or more new counties or the consolidation of counties, the property tax oversight... If an existing community college district merges with a contiguous county that is not a part of a community college district, the values used in... On or before the third Monday in July each year the governing body of each county and incorporated city or town shall prepare: 1. A... A. The annual estimate of expenses of each county, city and town shall include: 1. An estimate of the amount of money required for each... A. The governing body of each county, city or town shall publish the estimates of revenues and expenses, or a summary of the estimates of... A. The governing body of each county, city or town shall hold a public hearing on or before the fourteenth day before the day on... A. After the hearing on estimates under section 42-17104 is concluded, the governing body shall convene in a special meeting and finally determine and adopt... A. Except as provided in subsection B, a county, city or town shall not: 1. Spend money for a purpose that is not included in... A. On or before February 10 of the tax year, the county assessor shall transmit and certify to the property tax oversight commission and to... A. A city or town may encumber monies at the end of a fiscal year for any liabilities incurred during that fiscal year and still... A. This section provides an alternative and additional method for leasing municipal facilities. This section does not apply to leases entered into before or after... A. Notwithstanding any other provision of this article, a city or town that is incorporated after the third Monday in July or before June 30... A. On or before the third Monday in August each year, the governing body of each county, city, town, community college district and school district... A. As soon as the county board of supervisors finally determines the estimated amounts provided for in article 2 of this chapter, it shall assess... A. Except as provided in subsection B of this section, a tax that is levied on real or personal property is a lien on the... A. Personal property is liable for taxes levied on real property, and real property is liable for taxes levied on personal property. A judgment against... A. The board of supervisors of a county may conduct an election to authorize a property tax levy that is not within the limitations on... A. If the governing board of a community college district determines that the amounts permitted to be levied as primary property taxes in any year... A. A county that is not in an organized community college district may conduct an election to authorize a property tax levy for community college... A. Each county assessor shall compile the assessment roll, showing: 1. The total valuations of all property subject to taxation. 2. The valuation assessed to... A. The board of supervisors shall compute and carry out separate entries for each city and town in the county. This constitutes the assessment and... A. Within five days after the assessment roll has been finally made, revised and equalized, the clerk of the board of supervisors shall: 1. Compute... A. On or before the third Monday in August each year the county board of supervisors shall: 1. Assess the amount of taxes that is... A. On or before the fifteenth day of each month the county treasurer shall pay to each city and town treasurer in the county all... A. General city and town taxes that are levied and assessed under this article are due and become delinquent and attach to and become a... A. On or before November 1 of the year preceding the year in which assessments or taxes are to be levied, the governing body of... In this article, unless the context otherwise requires: 1. "Property taxes" means all ad valorem taxes that are levied by all taxing jurisdictions and that... A. An individual who meets the qualifications prescribed by this section, or the individual's legal representative, may elect to defer property taxes on the individual's... To qualify for deferral of property taxes the residence shall meet all of the following requirements: 1. It must be the taxpayer's primary residence. 2.... A. The claim for deferral shall be on a form that is prescribed by the state treasurer and that provides an explanation of the requirements... A. A taxpayer shall file the claim form with the assessor of the county in which the residence is located. The tax that is due... A. The county treasurer shall issue a certificate of deferral for each residence whose property taxes are deferred under this article that names the individual,... If a tax deferred residence is subject to any mortgage, deed of trust or other real property security interest and the secured party maintains an... Deferred taxes and accrued interest under this article are a lien against the property. The lien: 1. Attaches on the date the certificate of deferral... A. On or before January 15 of each year, the county treasurer shall sell to the state treasurer or to the county, or both, all... A. On or before January 31, the county assessor shall mail a notice to each taxpayer who claimed a deferral of taxes for the preceding... A. The total amount of deferred property taxes, plus interest and costs, that has accrued with respect to a tax deferred residence is due and... A. If payment is required pursuant to section 42-17311, all deferred taxes, interest and costs are due and payable one hundred twenty days after an... Not later than September 1 of each year, the state treasurer shall compile a report containing the following information: 1. The number of deferral claims... A. An elderly assistance fund shall be established by the board of supervisors in a county with a population of more than two million persons... Last modified: February 20, 2012 |
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