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Arizona Revised Statutes Title 42 - Taxation

Chapter 1 ADMINISTRATION
Article 1 Department of Revenue

Article 2 Reciprocity

Article 3 General Administrative Provisions

Article 4 Liens and Priorities of Tax Claims

Article 5 Seizure of Property for Collection of Taxes

Article 6 Tax Appeals

Chapter 2 TAXPAYER PROTECTION AND SERVICES
Article 1 Confidentiality of Taxpayer Information

Article 2 Taxpayers' Bill of Rights

Article 3 Private Taxpayer Rulings

Article 4 Business Identification and Licensing Forms

Article 5 Innocent Spouses

Article 6 Protection of Computer Software Source Code

Article 7 Managed Audit Agreements

Chapter 3 LUXURY PRIVILEGE TAX
Article 1 General Administration

Article 2 Levy and Payment

Article 3 Disposition of Revenue

Article 4 Enforcement

Article 6 Tobacco Tax for Health Care

Article 7 Indian Reservation Tobacco Tax

Article 8 Liquors

Article 9 Tobacco Tax for Early Childhood Development and Health

Article 10 Distributors and Retailers of Tobacco Products

Article 11 Cigarettes and Roll-Your-Own Tobacco

Article 12 Tobacco Products Other Than Cigarettes

Chapter 5 TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES
Article 1 General Administrative Provisions

Article 2 Transaction Privilege Classifications

Article 3 Tax Exemption for Sales of Food

Article 4 Use Tax

Article 5 Severance Tax

Article 6 Telecommunication Service Excise Tax

Article 7 Tax on Water Use

Article 8 Jet Fuel Excise and Use Tax

Article 9 Prepaid Wireless Telecommunications E911 Excise Tax

Chapter 6 LOCAL EXCISE TAXES
Article 1 Administration of Local Excise Taxes

Article 2 Model City Tax Code

Article 3 County Excise Taxes

Article 5 Government Property Lease Excise Tax

Chapter 11 PROPERTY TAX
Article 1 General Provisions

Article 2 Powers and Duties of Department of Revenue

Article 3 Exemptions

Article 4 Qualifying for Exemptions

Chapter 12 PROPERTY CLASSIFICATION
Article 1 Classes of Property

Article 2 Rules and Procedures

Article 3 Historic Property Classification

Article 4 Agricultural Property Classification

Chapter 13 VALUATION OF LOCALLY ASSESSED PROPERTY
Article 1 General Administrative Provisions

Article 2 Property Valuation by Assessors

Article 3 Valuation of Agricultural Property

Article 4 Valuation of Golf Courses

Article 5 Valuation of Shopping Centers

Article 6 Equalization of Valuations

Article 7 Limitation on Valuation Increases

Article 8 Valuation of Property of Manufacturers, Assemblers or Fabricators

Article 9 Common Areas

Article 10 Timeshare Property

Article 11 Valuation of Abandoned Leased Property

Chapter 14 VALUATION OF CENTRALLY ASSESSED PROPERTY
Article 1 General Provisions and Procedures

Article 2 Mines, Mills and Smelters

Article 3 Oil, Gas and Geothermal Properties

Article 4 Gas, Water, Electric and Sewer and Wastewater Utilities

Article 5 Pipelines

Article 6 Valuation and Taxation of Airline Companies

Article 7 Valuation and Taxation of Private Car Companies

Article 8 Railroad Companies

Article 9 Telecommunications Companies

Article 10 Airport Fuel Delivery Companies

Chapter 15 ASSESSMENT PROCESS
Article 1 Determining Assessed Valuation

Article 2 Listing and Assessing Property

Article 3 Assessment Notice

Article 4 Real and Personal Property Assessment Roll

Article 5 Assessment of Permanently Affixed Mobile Homes

Article 6 Assessment of Remote Municipal Property

Chapter 16 PROPERTY TAX APPEALS AND REVIEWS
Article 1 General Provisions

Article 2 Administrative Review of Valuation by Assessor

Article 3 County Board of Equalization

Article 4 State Board of Equalization

Article 5 Property Tax Appeals to Court

Article 6 Correcting Property Tax Errors

Chapter 17 LEVY
Article 1 Property Tax Oversight Commission

Article 2 Primary Property Tax Levy Limits

Article 3 Local Government Budgeting Process

Article 4 Levy

Article 5 Special Secondary Property Tax Levies

Article 6 Assessment, Levy and Collection of Local Taxes

Article 7 Residential Property Tax Deferral

Article 8 Elderly Assistance

Chapter 18 COLLECTION AND ENFORCEMENT
Article 1 Tax Collector

Article 2 Payment

Article 3 Sale of Tax Lien for Delinquent Taxes

Article 4 Redemption of Tax Liens

Article 5 Judicial Foreclosure of Right of Redemption

Article 6.1 Conveyance to State on Failure to Redeem

Article 7 Sale of Land Held by State Under Tax Deed

Article 8 Abatement of Tax and Removal of Lien

Article 9 Seizure and Sale of Personal Property for Delinquent Taxes

Chapter 19 PERSONAL PROPERTY
Article 1 Assessment

Article 2 Personal Property Tax Appeals

Article 3 Levy and Collection

Article 4 Mobile Homes



Last modified: October 13, 2016