Arizona Revised Statutes Title 35 - Public Finances

Chapter 1 BUDGETARY AND FISCAL PROVISIONS FOR STATE AGENCIES
Article 1 General Provisions

  • § 35-101 Definitions
    In this chapter, unless the context otherwise requires: 1. " Allotment" means the allocation of an appropriation or other fund source over a full...
  • § 35-102 Fiscal Year
    A. The fiscal year of the state and for the expenditure of appropriations shall commence July 1 each year. Accounts or annual reports of...
  • § 35-103 Annual Financial Reports; Notification; Payments
    A. All state or county officers, boards, commissions or agencies that are required by law to prepare, make or publish annual reports of financial...

Article 2 Budget Preparation

Article 2.1 Accounting for State Funds

Article 3 Control of Receipts and Expenditures

Article 4 Classification and Allotment of Funds

Article 5 Fiscal Procedures, Controls and Reports

Article 6 Recovery of State Monies Illegally Paid

Chapter 2 HANDLING OF PUBLIC FUNDS
Article 1 Custodians of Public Money

Article 2 State Management of Public Monies

Article 2.1 Money Management

Article 3 Payment of Agency Accounts

Article 6 Acceptance of County or Municipal Warrants as Payment of Public Debts

Article 7 Credit Card Payments by Governmental Entities

Article 8 Terrorism Country Divestments

Chapter 3 PUBLIC INDEBTEDNESS
Article 1 State Tax Anticipation Bonds

  • § 35-401 Definitions
    In this article, unless the context otherwise requires: 1. " Bonds" means tax anticipation bonds issued pursuant to this article. 2. " Loan commissioners"...
  • § 35-402 Issuance Of Bonds
    When the legislature has made appropriations for any fiscal year as authorized by law, and when ad valorem and excise taxes sufficient to produce...
  • § 35-403 Form And Contents Of Bonds
    A. Tax anticipations bonds shall be signed by the governor, attested by the director of the department of administration and countersigned by the state...
  • § 35-404 Amount Of Bonds; Limitation
    The total amount of tax anticipation bonds, including both principal and interest, shall not exceed fifty per cent of the ad valorem taxes, plus...
  • § 35-405 Resolution For Issuance
    The loan commissioners shall by resolution authorize the issuance of the bonds, which shall prescribe the form of the bonds, the form of the...
  • § 35-406 Sale Of Bonds; Use Of Proceeds
    A. The tax anticipation bonds shall be sold to the highest bidder who meets the conditions imposed by the loan commissioners, but shall not...
  • § 35-407 Payment Of Bonds And Interest
    When bonds are issued, the taxes upon which they are based and by which they are secured shall, when and as collected, be kept...
  • § 35-408 Rights Of Holder Of Bond
    The holder of any tax anticipation bond may, in his own name and on his own behalf, or on behalf of all the holders...

Article 2 State Indebtedness Bonds

Article 3 County and Other Municipal Indebtedness

Article 3.1 Tax Anticipation Notes

Article 3.2 Grant Anticipation Notes

Article 3.3 Revenue Anticipation Notes

Article 3.4 Bonds Secured by Water Transportation Revenues

Article 4 Refunding County and Other Municipal Indebtedness

Article 4.1 Summary Sale of Property for Special Assessment Default

Article 5 Registration and Payment of Bonds

Article 6 Recording State, County and Municipal Bonds

Article 7 Federal Income Tax Considerations

Chapter 4 BANKRUPTCY OF TAXING DISTRICT
Article 1 In General

Chapter 5 INDUSTRIAL DEVELOPMENT FINANCING
Article 1 Incorporation

Article 2 Bonds

Article 3 Tax Exemption and Liability

  • § 35-741 Exemption From Taxation
    The corporation and its income and all bonds issued by it and the income therefrom shall be exempt from all taxation in this state,...
  • § 35-742 Municipality Or County Not Liable
    The municipality or the county shall not in any event be liable for the payment of the principal of or interest on any bonds...
  • § 35-743 Liability Insurance
    Notwithstanding any other provision of law, the municipality or county in which an industrial development authority corporation has been organized may expend public monies...

Article 4 Corporations

Article 5 Cooperation With Governmental Bodies

Article 6 Student Loan Bond Programs

  • § 35-771 Definitions
    In this article, unless the context otherwise requires: 1. " Educational institution" means a university under the jurisdiction of the Arizona board of regents,...
  • § 35-772 Student Loan Bonds
    A. In addition to any powers granted under this chapter, a corporation is authorized to issue bonds in order to finance student loans made...
  • § 35-773 State Program; Representative; Plan Approval; Bond Rating
    A. All industrial development authorities are authorized to exercise powers and issue revenue bonds to finance student loans in accordance with this chapter so...

Chapter 6 POLLUTION CONTROL FINANCING
Article 1 Incorporation

Article 2 Bonds

  • § 35-821 Bonds Of The Corporation
    A. All principal and interest of bonds issued by the corporation shall be payable solely out of the revenues and receipts derived from the...
  • § 35-822 Security For Bonds
    The principal and interest of any bonds issued by the corporation may be secured by a pledge of the revenues and receipts of the...
  • § 35-823 Bonds As Legal Investments
    Bonds issued under the provisions of this chapter are legal investments for all banks, trust companies and insurance companies organized and operating under the...

Article 3 Tax Exemption and Liabilities

Article 4 Cooperation With Governmental Bodies

Chapter 7 ALLOCATION OF PRIVATE ACTIVITY BONDING AUTHORITY
Article 1 General Provisions

Chapter 8 SWAP AGREEMENTS
Article 1 General Provisions

Chapter 9 TRUST FUNDS
Article 1 General Provisions

Chapter 10 PUBLIC DEPOSITS
Article 1 General Provisions

Last modified: October 13, 2016