Arizona Revised Statutes Title 42 - Taxation
Chapter 1 ADMINISTRATION
Article 1 Department of Revenue
- § 42-1001 Definitions
In this title, unless the context otherwise requires: 1. " Board" or " state board" means either the state board of tax appeals or...
- § 42-1002 Department Of Revenue; Director; Appointments; Compensation
A. There is established a department of revenue. B. The direction, operation and control of the department are the responsibility of the director. C....
- § 42-1003 Department Organization; Director's Staff; Deputy Director; Assistant Directors
A. The department shall consist of such divisions as the director deems necessary to achieve maximum efficiency, economy and effectiveness in administering and collecting...
- § 42-1004 General Powers And Duties Of The Department; Res Judicata; Remedies; Enforcement; Special Collections Account
A. The department shall administer and enforce this title, title 43 and other laws assigned to it and has all the powers and duties...
- § 42-1005 Powers And Duties Of Director
A. The director shall be directly responsible to the governor for the direction, control and operation of the department and shall: 1. Make such...
- § 42-1006 Interrogatories To Taxpayers; Power To Require Information; Classification
A. The director may prepare interrogatories to be propounded to taxpayers concerning matters relating to taxes, with an oath or affirmation annexed, which shall...
- § 42-1007 Service Of Process Upon The Director
If an action is commenced against the department, a copy of the summons and the complaint or the notice of appeal, whichever is applicable,...
- § 42-1008 Employee Preparation Of Tax Returns For Compensation Prohibited
An employee of the department of revenue shall not for compensation prepare or assist in preparing any tax return required to be filed with...
Article 2 Reciprocity
Article 3 General Administrative Provisions
- § 42-1101 Application
This article and chapter 2 of this title apply generally to the administration of income tax, withholding tax, transaction privilege tax, telecommunication services excise...
- § 42-1101.01 Definitions
In this article, unless the context otherwise requires: 1. " Electronic return preparer" means a person who for compensation prepares an electronic return, statement...
- § 42-1102 Taxpayer Bonds; Definition
A. If the department deems it necessary to protect the revenues to be collected under this title and title 43, it may require a...
- § 42-1103 Enjoining Delinquent Taxpayer From Engaging Or Continuing In Business
A. In order to ensure or to compel payment of taxes and to aid in enforcing this article, the director may apply to the...
- § 42-1103.01 Action To Enjoin Return Preparers
A. The director may apply to the tax court to enjoin any return preparer from engaging in business if the return preparer has: 1....
- § 42-1103.02 Understatement Of Taxpayer's Liability By Return Preparer; Civil Penalty; Definition
A. The department may impose a civil penalty of two hundred fifty dollars against a return preparer who knew or reasonably should have known...
- § 42-1103.03 Suspension From Electronic Filing Program
A. The department may suspend an electronic return preparer from participating in the electronic filing program if the department determines that the electronic return...
- § 42-1104 Statutes Of Limitation; Exceptions
A. For the taxes to which this article applies every notice of every additional tax due shall be prepared on forms prescribed by the...
- § 42-1105 Taxpayer Identification, Verification And Records; Retention
A. The federal taxpayer identification number, assigned pursuant to section 6109 of the internal revenue code, is the taxpayer identifier for purposes of the...
- § 42-1105.01 Signatures; Return Preparers And Electronic Return Preparers; Definition
Any person who is a return preparer or an electronic return preparer shall sign the prepared return, statement or other document according to the...
- § 42-1105.02 Date Of Filing By Electronic Means; Definitions
A. Any return, statement or other document that is electronically filed pursuant to an electronic filing program established by the department shall be deemed...
- § 42-1105.03 Unauthorized Disclosure; Violation; Classification
A return preparer, electronic return preparer or electronic return transmitter is guilty of a class 3 misdemeanor if the preparer or transmitter knowingly or...
- § 42-1106 Time Limitations For Credit And Refund Claims
A. The period within which a claim for credit or refund may be filed, or credit or refund may be allowed or made if...
- § 42-1107 Extension Of Time For Filing Returns
A. The department, pursuant to administrative rule, may grant an automatic extension of time for filing an income tax return under title 43 if...
- § 42-1108 Audit; Deficiency Assessments
A. If a taxpayer fails to file a return required by this title or title 43, or if the department is not satisfied with...
- § 42-1109 Failure To File Return; False Or Fraudulent Return; Mandamus; Order To Produce Documents
A. If a person who is required to file a report or return fails to do so within fifteen days after written demand by...
- § 42-1110 Successor Liability For Tax
A. The taxes administered pursuant to this article except estate and income taxes are a lien on the property of any person subject to...
- § 42-1111 Jeopardy Assessments
A. If the department believes that the collection of any assessment or deficiency of any tax administered pursuant to this article will be jeopardized...
- § 42-1112 Enforcement Powers And Duties
In performing its duties pursuant to this article the department may: 1. Examine any books, papers, records or memoranda bearing on the matters required...
- § 42-1113 Closing Agreements
The department or any person authorized in writing by the department may enter into a written agreement with a taxpayer relating to the liability...
- § 42-1114 Suit To Recover Taxes
A. The department may bring an action in the name of this state to recover the amount of any taxes, penalties, interest or other...
- § 42-1115 Payment Under Protest
The department shall account for amounts paid under protest until any of the following occurs: 1. A final judgment is rendered and the time...
- § 42-1116 Disposition Of Tax Revenues
A. The department shall promptly deposit, pursuant to sections 35-146 and 35-147, all monies it collects from the taxes administered pursuant to this article...
- § 42-1116.01 Department Of Revenue Administrative Fund
A. The department of revenue administrative fund is established consisting of monies from unclaimed property deposited in the fund pursuant to section 44-313. B....
- § 42-1117 Tax Refund Account
A. A tax refund account is established in the state general fund. The director of the department of administration shall draw all amounts necessary...
- § 42-1118 Refunds, Credits, Offsets And Abatements
A. If the department determines that any amount of tax, penalty or interest has been paid in excess of the amount actually due, the...
- § 42-1119 Denial Of Refund
A. If the department disallows any claim for refund, it shall notify the taxpayer accordingly. The department's action on the claim is final unless...
- § 42-1120 Overpayment And Underpayment; Spouses; Trusts And Estates
A. If an overpayment is made by a taxpayer for any taxable period and a deficiency is owing from the spouse of the taxpayer...
- § 42-1121 Overpayment And Underpayment In Different Tax Years
A. If an overpayment is made by a taxpayer for any taxable period and a deficiency is owing from the same taxpayer for any...
- § 42-1122 Setoff For Debts To State Agencies, Political Subdivisions And Courts; Revolving Fund; Definitions
A. The department shall establish a liability setoff program by which refunds under sections 42-1118 and 43-1072 may be used to satisfy debts that...
- § 42-1123 Interest
A. If it is provided by law that interest applies as determined pursuant to this section, the department shall apply interest, compounded annually, in...
- § 42-1124 Failure To Affix Stamps Or Pay Or Account For Tax; Forfeiture Of Commodity; Sale Of Forfeited Commodity; Effect Of Seizure And Sale; Request For Administrative Hearing; Definitions
A. If the department or its authorized agents or representatives discover any luxury subject to tax under chapter 3 of this title to which...
- § 42-1125 Civil Penalties; Definition
A. If a taxpayer fails to make and file a return for a tax administered pursuant to this article on or before the due...
- § 42-1125.01 Civil Penalties For Return Preparers, Electronic Filing And Payment Participants
A. If a return preparer or electronic return preparer fails to furnish a completed copy of any return, statement or other document to the...
- § 42-1126 Fee For Bad Checks
The department may charge and collect a fee of twenty-five dollars from a taxpayer that offers a check, draft, negotiable order of withdrawal or...
- § 42-1127 Criminal Violations; Classifications; Place Of Trial; Definition
A. It is a class 4 felony to: 1. Corruptly or by force or threats of force or injury: (a) Attempt to intimidate, impede...
- § 42-1128 Recovery Of Collection Costs
A. A taxpayer who fails to pay any delinquent taxes, penalties or interest for a tax administered under this article is liable for all...
- § 42-1129 Payment Of Tax By Electronic Funds Transfer
A. The department may require by rule, consistent with the state treasurer's cash management policies, that any taxpayer that owed twenty thousand dollars or...
- § 42-1130 Temporary Tax Relief For Out‑of‑state Employees And Out‑of‑state Businesses; Disaster Recovery; Notice; Definitions
A. An out-of-state employee who is in this state on a temporary basis solely for the purpose of performing disaster recovery from a declared...
Article 4 Liens and Priorities of Tax Claims
Article 5 Seizure of Property for Collection of Taxes
- § 42-1201 Levy And Distraint; Definition
A. If a person liable to pay any tax neglects or refuses to pay the tax, the department may collect the tax, interest, penalty,...
- § 42-1202 Surrender Of Property Subject To Levy; Definition
A. Except as otherwise provided in subsection B of this section, any person in possession of, or obligated with respect to, property or rights...
- § 42-1203 Production Of Books
If a levy has been made or is about to be made on any property, or right to property, any person having custody or...
- § 42-1204 Property Exempt From Levy
A. The following property is exempt from levy: 1. Wearing apparel and school books as are necessary for the taxpayer or members of his...
- § 42-1205 Notice And Sale Of Seized Property
A. Except as otherwise provided in this section, the notice of sale and sale of property seized by the department under this article shall...
- § 42-1206 Authority To Release Levy And Return Property
A. The department may under prescribed rules release the levy upon all or part of the property or rights to property levied upon if...
- § 42-1207 Financial Institutions Data Match; Prohibited Disclosure; Civil Liability; Fee; Definition
A. The department may enter into agreements with financial institutions that conduct business in this state to develop and operate a data match system...
Article 6 Tax Appeals
Chapter 2 TAXPAYER PROTECTION AND SERVICES
Article 1 Confidentiality of Taxpayer Information
Article 2 Taxpayers' Bill of Rights
- § 42-2051 Arizona Taxpayer Assistance Office; Taxpayer Problem Resolution Officer; Duties
A. The Arizona taxpayer assistance office is established as an office in the department. The employees of the office shall be selected by the...
- § 42-2052 Erroneous Advice Or Misleading Statements By The Department; Abatement Of Penalties And Interest; Definitions
A. Notwithstanding sections 42-1123 and 42-1125, no interest or penalty may be assessed on an amount assessed as a deficiency if either: 1. The...
- § 42-2053 Procedures Involving Taxpayer Interviews
A. On the request of a taxpayer, and under circumstances prescribed by the department, an employee of the department, in connection with any interview...
- § 42-2054 Disclosure Of Taxpayer Information
On the written request of a taxpayer, information relating to the taxpayer may be disclosed, if the disclosure does not violate article 1 of...
- § 42-2055 Taxpayer Assistance Orders
A. The problem resolution officer, with or without a formal written request from a taxpayer, may issue a taxpayer assistance order that suspends or...
- § 42-2056 Closing Agreements In Cases Of Extensive Taxpayer Misunderstanding Or Misapplication; Attorney General Approval; Rules; Definition
A. If the department determines that noncompliance with tax obligations results from extensive misunderstanding or misapplication of provisions of this title or title 43...
- § 42-2057 Agreement For Installment Payments Of Tax
A. The department may enter into an agreement with a taxpayer to allow the taxpayer to satisfy a liability for any tax by means...
- § 42-2058 Basis For Evaluating Employee Performance
A. The department shall establish procedures to monitor the performance of department employees that include, if applicable, using evaluations obtained from taxpayers. B. Fair...
- § 42-2059 No Additional Audits Or Proposed Assessments; Exceptions
A. When the department completes an audit or the findings of a managed audit are accepted by the director or approved on appeal and...
- § 42-2060 Refund If Items Of Income Transfer From One Year To Another
A. Notwithstanding any statute of limitations provided in this title or title 43: 1. Any overpayment of taxes that is paid pursuant to title...
- § 42-2061 Expedited Review Of Jeopardy Assessments
A. Within thirty days after the day on which the department furnishes the written notice described in section 42-1111, subsection A, the taxpayer may...
- § 42-2062 Abatement Of Penalties; Definition
A. If a taxpayer has been assessed a penalty pursuant to section 42-1107, 42-1125, 43-581 or 43-582, the department, on written application by the...
- § 42-2063 Department Responsibilities; Decision Deadlines; Definition
A. The department shall attempt to issue a decision from the hearing officer within ninety days after the date of a formal hearing or...
- § 42-2064 Reimbursement Of Fees And Other Costs; Definitions
A. A taxpayer who is a prevailing party may be reimbursed for reasonable fees and other costs related to an administrative proceeding that is...
- § 42-2065 Abatement Of Interest For Errors Or Delays Caused By The Department
A. The director, in the director's discretion, may abate all or part of any assessment if additional interest has accrued on: 1. A deficiency...
- § 42-2066 Statute Of Limitations On Tax Debts
A taxpayer's obligations for any tax, interest or penalty required to be collected by the department for any tax period are extinguished, if not...
- § 42-2067 Limitation On The Use Of Pseudonyms By Department Employees
A. Employees of the department shall not use pseudonyms when interacting with the public unless the director or the director's designee first determines on...
- § 42-2068 Suspension Of Running Of Period Of Limitations During Taxpayer Disability
A. Notwithstanding section 42-1106, the running of the statute of limitations for refunds is suspended if an individual, as defined in section 43-104, is...
- § 42-2069 Taxpayer Communications With Practitioners; Confidentiality; Definitions
A. With respect to tax advice, the same common law protections of confidentiality that apply to a communication between a taxpayer and an attorney...
- § 42-2070 Prohibited Audit Techniques
The department shall not use financial status or economic reality examination techniques to determine the existence of unreported income of any taxpayer, except in...
- § 42-2071 Reimbursement Of Bank Costs Caused By Erroneous Tax Levies
A. If the department of revenue issues a levy in error, or erroneously causes one or more checks or other negotiable instruments to be...
- § 42-2072 Stay Of Enforcement Actions Pending Offer In Compromise
A. A taxpayer who is unable to pay all of a liability may make an offer in compromise for abatement of part of the...
- § 42-2073 Report Of Employee Misconduct; Definition
A. On or before March 1 of each year, beginning in 2001, the director shall submit a detailed report of employee misconduct verified as...
- § 42-2074 Equitable Relief From Joint And Several Liability
A. The director may relieve an individual from joint and several liability under the following circumstances: 1. Taking into account all of the facts...
- § 42-2075 Audit Duration; Definition
A. An audit of a taxpayer's return or claim for refund shall not exceed two years from the date of initial audit contact to...
- § 42-2076 Audit Results; Documentation
At the time when the department issues a deficiency assessment or denies all or part of a claim for refund, the department shall also...
- § 42-2077 Distribution Of Tax Decisions; Definitions
A. Beginning October 1, 2006, the agencies listed in this section shall provide tax decisions to the law libraries of Maricopa county, the Arizona...
- § 42-2078 New Interpretation Or Application Of Law; Affirmative Defense; Definition
A. Unless expressly authorized by law, the department shall not apply any newly enacted law retroactively or in a manner that will penalize a...
- § 42-2079 Suspension Of Liabilities By Reason Of Disasters, Terroristic Or Military Actions Or States Of Emergency; Definitions
A. Notwithstanding sections 42-1107 and 42-1123, the director shall specify a period of up to one year to extend any due date and suspend...
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
- § 42-2301 Definitions
In this article, unless the context otherwise requires: 1. " Limited managed audit agreement" means a managed audit agreement that is limited in scope...
- § 42-2302 Managed Audit Agreements
A. On application by a taxpayer, the director, in the director's sole discretion, may agree to a managed audit with the taxpayer. The managed...
- § 42-2303 Managed Audit Operations; Appeal
A. The taxpayer or the taxpayer's representative shall furnish written findings of the managed audit to the director. B. The director shall review the...
- § 42-2304 Interest And Penalties; Refunds
A. Notwithstanding section 42-1125, the director shall not assess any penalties unless the managed audit discloses that the taxpayer committed fraud or wilful tax...
Chapter 3 LUXURY PRIVILEGE TAX
Article 1 General Administration
- § 42-3001 Definitions
In this chapter, unless the context otherwise requires: 1. " Affix" and " affixed" include imprinting tax meter stamps on packages and individual containers...
- § 42-3002 Preemption By State Of Luxury Taxation
The area of luxury taxation is preempted by the state. A county, city, town or other political subdivision of this state shall not levy...
- § 42-3003 Powers Of Administration And Regulation
A. This chapter shall be administered by the department of revenue according to chapter 1, articles 1 and 3 of this title and this...
- § 42-3004 Rules
The department may: 1. Adopt rules, not in conflict with this chapter, necessary for the enforcement of this chapter, including rules relating to refunds...
- § 42-3005 Agents And Other Employees; Bond; Credentials; Removal
A. The department shall appoint, as necessary, such agents, clerks and stenographers authorized by law who: 1. Shall perform duties as may be required...
- § 42-3006 Tax Stamps; General Requirements
A. The department shall prepare and have on hand official adhesive stamps according to the classifications in section 42-3052 of luxuries upon which a...
- § 42-3008 Refunds; Definitions
A. Except as provided in subsection C of this section, the tax imposed by this chapter on any luxury shall be refunded when the...
- § 42-3009 Exemption For Articles And Substances Sold In Interstate Commerce
The tax imposed by this chapter shall not be imposed upon any article or substance sold in interstate commerce and that this state is...
- § 42-3010 Transaction Invoices And Other Records; Retention Period
A. When any wholesaler or distributor in this state sells or delivers to any person any of the luxuries on which a tax is...
Article 2 Levy and Payment
Article 3 Disposition of Revenue
- § 42-3101 Deposit
The department shall deposit, pursuant to sections 35-146, 35-147 and 42-1116, all monies received under this chapter accompanied by a monthly statement showing the...
- § 42-3102 Distribution To State General Fund
Unless otherwise provided by this article or article 6 or 7 of this chapter, the department shall deposit, pursuant to sections 35-146 and 35-147,...
- § 42-3103 Monies Allocated For State School Aid
The department shall allocate the following monies for the purpose of state school aid: 1. 1.17 per cent of the monies collected pursuant to...
- § 42-3104 Monies Allocated To The Corrections Fund
Through June 30, 2015, the department shall deposit, pursuant to sections 35-146, 35-147 and 42-1116, the following monies in the corrections fund established by...
- § 42-3106 Monies Allocated To The Drug Treatment And Education Fund; State Department Of Corrections Revolving Fund
A. Notwithstanding any law to the contrary, seven per cent of the monies collected pursuant to section 42-3052, paragraph 1 and eighteen per cent...
Article 4 Enforcement
- § 42-3151 Inspection Of Records And Stocks Of Luxuries
A. All books, papers, invoices and records of any wholesaler, distributor or retailer whether or not required under this chapter to be kept, showing...
- § 42-3152 Personal Liability For Tax, Increases, Interest, Penalties And Collection Charges
A. Every tax and all increases, interest and penalties imposed by this article, from the time they are due and payable, become a personal...
- § 42-3153 Remedies For Collection
A. Every tax and all increases, interest and penalties imposed by this article may be collected by action in tax court instituted in the...
- § 42-3154 Failure Or Refusal To Permit Examination Of Records; Classification; Additional Civil And Criminal Penalties
A. It is unlawful for any person to knowingly fail or refuse to permit any lawful examination of any book, paper, account, record or...
Article 6 Tobacco Tax for Health Care
Article 7 Indian Reservation Tobacco Tax
- § 42-3301 Definitions
In this article, unless the context otherwise requires: 1. " Indian" means any person who is duly registered on the tribal rolls of an...
- § 42-3302 Levy; Rates; Disposition Of Revenues
(Caution: 1998 Prop. 105 applies) A. In addition to all other taxes, there is levied and shall be collected by the department a tax...
- § 42-3303 Tax On The Consumer; Precollection And Remission By Distributor
A. The taxes levied pursuant to this article are conclusively presumed to be direct taxes on the consumer but shall be precollected and remitted...
- § 42-3303.01 Stamps Required For Cigarettes Sold On Indian Reservations To Enrolled Tribal Members; Definition
A. From and after December 31, 2014, for cigarettes purchased on an Indian reservation by an enrolled member of the governing tribe: 1. Where...
- § 42-3304 Exemptions
A. The tax levied by this article does not apply to cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco: 1....
- § 42-3305 Enforcement; Penalty For Failure To Precollect And Remit Tax; Violation; Classification
A. If the distributor fails to precollect or remit the tax imposed by this article when due, the distributor is subject to a civil...
- § 42-3306 Administration
Unless otherwise provided, the administration of this article is vested in and shall be exercised by the department according to chapters 1 and 2...
- § 42-3307 Preemption By State
This state preempts the area of Indian reservation tobacco taxation. A county, city, town or any other political subdivision of this state shall not...
- § 42-3308 Agreements Between The Department And Tribal Tax Authorities; Definition
A. The department may collect and administer any tribal excise tax on tobacco products imposed by an Indian tribe, as described in section 42-3302,...
Article 8 Liquors
Article 9 Tobacco Tax for Early Childhood Development and Health
Article 10 Distributors and Retailers of Tobacco Products
- § 42-3401 Tobacco Distributor Licenses; Application; Conditions; Revocations, Suspensions And Cancellations
A. Every distributor acquiring or possessing for the purpose of making the initial sale or distribution in this state of any tobacco products on...
- § 42-3402 Contraband Tobacco Products
Notwithstanding any other law to the contrary, tobacco products that are ordered, purchased or transported in violation of section 13-3711, 36-798.06 or 42-3461 or...
- § 42-3403 Tobacco Product Retailers; License Required; Vehicle Sales Prohibited; Exceptions
A. A retailer may sell any tobacco product that is not otherwise prohibited by federal or state law from sale for resale, but a...
- § 42-3404 Exemptions And Exclusions Of Certain Tobacco Products From Tobacco Taxes
A. The taxes imposed by this chapter do not apply to: 1. Tobacco products that are sold to the United States army, air force,...
- § 42-3405 Tobacco Manufacturers, Importers, Distributors And Retailers; Recordkeeping And Invoicing Requirements; Retention Period
A. Except for retail transactions with consumers, each manufacturer, importer and distributor of tobacco products shall maintain copies of invoices or equivalent documentation for...
- § 42-3406 Refunds And Rebates Of Tobacco Taxes; Supporting Documentation; Distributor's Burden Of Proof
A. Except as otherwise provided under subsection B of this section or by the department for a refund or redemption issued under section 42-3008...
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
- § 42-5001 Definitions
In this article and article 2 of this chapter, unless the context otherwise requires: 1. " Business" includes all activities or acts, personal or...
- § 42-5002 Exclusions From Gross Income, Receipts Or Proceeds
A. For the purpose of this article the total amount of gross income, gross receipts or gross proceeds of sales shall be deemed to...
- § 42-5003 Administration And Enforcement Of Article; Employees; Bonds
A. The administration of this article is vested in and shall be exercised by the department of revenue according to chapter 1, articles 1...
- § 42-5004 Department Records
A. Records and accounts shall be kept by the department showing separately the taxes collected under each of the classifications and amounts collected from...
- § 42-5005 Transaction Privilege Tax And Municipal Privilege Tax Licenses; Fees; Renewal; Revocation; Violation; Classification
A. Every person who receives gross proceeds of sales or gross income on which a transaction privilege tax is imposed by this article and...
- § 42-5006 Taxpayer Bonds; Out Of State Licensed Contractors And Manufactured Building Dealers
A. Notwithstanding section 42-1102, the department shall require a surety bond for each taxpayer who is required to be licensed under title 32, chapter...
- § 42-5007 Taxpayer Security; Out‑of‑state Prime Contractors; Definition
A. In lieu of the bond required under section 42-1102 or 42-5006, a person who is in the construction business, who does not have...
- § 42-5008 Levy Of Tax; Purposes; Distribution
A. There is levied and there shall be collected by the department, for the purpose of raising public money, privilege taxes measured by the...
- § 42-5008.01 Liability For Amounts Equal To Retail Transaction Privilege Tax Due
A. A person that is either a prime contractor subject to tax under section 42-5075 or a subcontractor working under the control of such...
- § 42-5009 Certificates Establishing Deductions; Liability For Making False Certificate
A. A person who conducts any business classified under article 2 of this chapter may establish entitlement to the allowable deductions from the tax...
- § 42-5010 Rates; Distribution Base
(Caution: 1998 Prop 105 applies) A. The tax imposed by this article is levied and shall be collected at the following rates: 1. Five...
- § 42-5011 Conditional Sales
For the purpose of computing the tax levied by this article, conditional sales shall be treated as credit sales and the tax shall be...
- § 42-5012 Sales Between Affiliated Persons
In determining value as applied to sales from one to another of affiliated corporations or persons, or other circumstances where the relation between the...
- § 42-5013 Partnerships
A. All taxes levied under this article upon the business activities of a partnership shall be a liability and charge against each and all...
- § 42-5014 Return And Payment Of Tax; Estimated Tax; Extensions; Abatements
A. Except as provided in subsection B, C or D of this section, the taxes levied under this article: 1. Are due and payable...
- § 42-5015 Filing By Electronic Means
On or before January 1, 2015, a taxpayer who is required to pay any transaction privilege and affiliated excise taxes to this state or...
- § 42-5016 Credit For Telecommunications Service Revenue Reductions
A. A credit is allowed against the taxes imposed by this article and other affiliated excise taxes for taxpayers in the business of selling...
- § 42-5017 Credit For Accounting And Reporting Expenses; Definition
A. A credit is allowed against the taxes imposed by this article and article 5 of this chapter for expenses incurred by the taxpayer...
- § 42-5018 Method Of Payment
All remittances of taxes imposed by this article shall be made by bank draft, check, cashier's check, money order, cash or electronic funds transfer...
- § 42-5019 Reporting Sales Made In More Than One Class
A person engaged in any business in which sales are made on which the same rate does not apply, or in two or more...
- § 42-5020 Persons Engaged In More Than One Business
Any person engaging in two or more forms of business of like classification taxable under this article may file a consolidated return covering all...
- § 42-5021 Payment Of Additional Taxes After Audit
Any additional tax due as disclosed by an audit made under section 42-1108 shall be paid within thirty days after receipt of such assessment,...
- § 42-5022 Burden Of Proving Sale Not At Retail
The burden of proving that a sale of tangible personal property was not a sale at retail shall be upon the person who made...
- § 42-5023 Presumption As To Tax Base
For the purpose of proper administration of this article and to prevent evasion of the tax imposed by this article it is presumed that...
- § 42-5024 Personal Liability For Tax; Remedies For Collection
Every tax imposed by this article and all increases, interest and penalties thereon shall become, from the time they are due and payable, a...
- § 42-5025 Failure Or Refusal To Permit Examination Of Records; Classification
A. It is unlawful for any person to knowingly fail or refuse to permit any lawful examination of any book, paper, account, record or...
- § 42-5026 Failure To File Return; Notice; Hearing; Levy Of Tax
A. If any person required to file a return fails or refuses to do so, the department shall proceed to obtain facts and information...
- § 42-5027 Enjoining Defaulting Taxpayer From Continuing In Business
Any person against whom a tax is levied under this article may be enjoined by an action commenced by the attorney general or a...
- § 42-5028 Failure To Pay; Personal Liability
A person who fails to remit any additional charge made to cover the tax or truthfully account for and pay over any such amount...
- § 42-5029 Remission And Distribution Of Monies; Definition
(Caution: 1998 Prop. 105 applies) A. The department shall deposit, pursuant to sections 35-146 and 35-147, all revenues collected under this article and articles...
- § 42-5029.01 Qualifying Indian Tribe; Report; Accounting Procedures; Definitions
A. To qualify for funding pursuant to section 42-5029, subsection E, paragraph 4, a qualifying Indian tribe shall report its full-time equivalent student enrollment,...
- § 42-5030 Transfers To The Arizona Convention Center Development Fund; Distributions
A. At the same time as the first distributions each fiscal year pursuant to section 42-5029, the department shall credit to the Arizona convention...
- § 42-5030.01 Distribution Of Revenues For School Facilities
From and after June 30, 1999, if there are outstanding state school facilities revenue bonds pursuant to title 15, chapter 16, article 6, and...
- § 42-5031 Distribution Of Multipurpose Facility Revenues To District
A. Subject to the requirements of subsection D of this section, if a county stadium district is authorized by an election pursuant to section...
- § 42-5031.01 Distribution Of Revenues For Indian Tribal Postsecondary Educational Institutions; Definition
A. Subject to subsection C of this section, each month the state treasurer shall transmit to the treasurer or other designated depository of each...
- § 42-5032 Distribution Of Bridge Construction And Highway Improvement Revenues To County; Definitions
A. If, by June 30, 1998, the department of transportation enters into an intergovernmental agreement pursuant to section 28-401, subsection C or section 28-7652,...
- § 42-5032.01 Distribution Of Revenues For Tourism And Sports Authority
A. Each month the state treasurer shall pay, from the amount designated as distribution base pursuant to section 42-5029, subsection D, the amount determined...
- § 42-5032.02 Distribution Of Revenues For City, Town Or County Infrastructure Improvements Related To Manufacturing Facilities; Definitions
A. Subject to subsection B of this section, from and after September 30, 2013 through September 30, 2023, each month the state treasurer shall...
- § 42-5033 Special Census
A. During the fifth year following the decennial census, a county, city or town may cause to be taken by the United States bureau...
- § 42-5033.01 Use Of Population Estimates For State Shared Revenues; Report
A. In lieu of conducting a special census as provided by sections 28-6532 and 42-5033, before May 1, 2006: 1. A city, town or...
- § 42-5034 Determination Of Place Of Business For Distribution Of Tax Monies
A. For the purpose of determining the location of a business for purposes of this chapter, a taxpayer shall be deemed to be engaged...
- § 42-5034.01 Mobile Telecommunications Services; Definitions
A. For purposes of any tax that is levied and collected under this chapter relating to mobile telecommunications services, the department shall levy and...
- § 42-5035 Use Of Share Of Tax Monies By Counties; Inclusion Of Estimate Of Anticipated Tax Collections In County Budget
A. The tax monies accruing to the counties under this article shall be credited to the general fund of each respective county. B. The...
- § 42-5036 Procedure Upon Variance Between County Share Of Tax Monies Received And Budget Estimate
All monies paid to a county in a fiscal year under this article which are in excess of the amount of such monies estimated...
- § 42-5037 Notices
A. Notices required or authorized by this article to be given by mail to a taxpayer shall be addressed to him at his last...
- § 42-5038 Transaction And Privilege Taxes Independent Of Other Taxes
Taxes imposed by this article shall be in addition to all other licenses and taxes levied by law, whether as a condition precedent to...
- § 42-5039 Qualified Destination Management Companies; Definitions
A. A qualified destination management company is not subject to transaction privilege tax under this chapter on the gross proceeds of sales or gross...
- § 42-5040 Sourcing Of Certain Transactions Involving Tangible Personal Property; Definitions
A. Except as provided in section 42-5075, retail sales of tangible personal property shall be sourced as follows: 1. To the seller's business location...
- § 42-5041 Partial Assessment Of Costs To Local Governments, Councils And Authorities
A. From and after June 30, 2015, the department shall assess and collect fees from cities, towns, counties, councils of governments and regional transportation...
Article 2 Transaction Privilege Classifications
- § 42-5061 Retail Classification; Definitions
A. The retail classification is comprised of the business of selling tangible personal property at retail. The tax base for the retail classification is...
- § 42-5062 Transporting Classification
A. The transporting classification is comprised of the business of transporting for hire persons, freight or property by motor vehicle, railroads or aircraft from...
- § 42-5063 Utilities Classification; Definitions
A. The utilities classification is comprised of the business of: 1. Producing and furnishing or furnishing to consumers natural or artificial gas and water....
- § 42-5064 Telecommunications Classification; Definitions
A. The telecommunications classification is comprised of the business of providing intrastate telecommunications services. The telecommunications classification does not include: 1. Sales of intrastate...
- § 42-5065 Publication Classification; Definition
A. The publication classification is comprised of the business of publishing newspapers, magazines or other periodicals and publications if published in this state. The...
- § 42-5066 Job Printing Classification
A. The job printing classification is comprised of the business of job printing, engraving, embossing and copying. B. The tax base for the job...
- § 42-5067 Pipeline Classification
A. The pipeline classification is comprised of the business of operating pipelines for transporting oil or natural or artificial gas through pipes or conduits...
- § 42-5068 Private Car Line Classification
A. The private car line classification is comprised of the business of operating a private car company, as defined in section 42-14301, from one...
- § 42-5069 Commercial Lease Classification; Definitions
A. The commercial lease classification is comprised of the business of leasing for a consideration the use or occupancy of real property. B. A...
- § 42-5070 Transient Lodging Classification; Definition
A. The transient lodging classification is comprised of the business of operating, for occupancy by transients, a hotel or motel, including an inn, tourist...
- § 42-5071 Personal Property Rental Classification; Definitions
A. The personal property rental classification is comprised of the business of leasing or renting tangible personal property for a consideration. The tax does...
- § 42-5072 Mining Classification; Definition
A. The mining classification is comprised of the business of mining, quarrying or producing for sale, profit or commercial use any nonmetalliferous mineral product...
- § 42-5073 Amusement Classification
A. The amusement classification is comprised of the business of operating or conducting theaters, movies, operas, shows of any type or nature, exhibitions, concerts,...
- § 42-5074 Restaurant Classification
A. The restaurant classification is comprised of the business of operating restaurants, dining cars, dining rooms, lunchrooms, lunch stands, soda fountains, catering services or...
- § 42-5075 Prime Contracting Classification; Exemptions; Definitions
A. The prime contracting classification is comprised of the business of prime contracting and the business of manufactured building dealer. Sales for resale to...
Article 3 Tax Exemption for Sales of Food
- § 42-5101 Definitions
In this article, unless the context otherwise requires: 1. " Eligible grocery business" means an establishment that is deemed eligible to participate in the...
- § 42-5102 Tax Exemption For Sales Of Food; Nonexempt Sales
A. Except for the gross proceeds of sales or gross income from the sale of food for consumption on the premises, the taxes imposed...
- § 42-5104 Records Of Sales
A. Retailers shall maintain accurate, verifiable and complete records of all purchases and sales of tangible personal property in order to verify exemptions from...
- § 42-5106 Rules
A. The department shall adopt rules defining food consistent with section 42-5101 and this section. B. The department shall include as food: 1. Returnable...
Article 4 Use Tax
- § 42-5151 Definitions
In this article, unless the context otherwise requires: 1. " Ancillary services" means those services so designated in federal energy regulatory commission order 888...
- § 42-5152 Presumption
It shall be presumed that tangible personal property purchased by any person and brought into this state is purchased for storage, use or consumption...
- § 42-5153 Exclusions From Sales Price
For purposes of this article the total sales price for nuclear fuel purchased for storage, use or consumption in this state shall be deemed...
- § 42-5154 Registration Of Retailers
Every retailer shall, before selling any tangible personal property for storage, use or consumption within this state, register with the department upon forms prescribed...
- § 42-5155 Levy Of Tax; Tax Rate; Purchaser's Liability
(Caution: 1998 Prop. 105 applies) A. There is levied and imposed an excise tax on the storage, use or consumption in this state of...
- § 42-5156 Tangible Personal Property Provided Under A Service Contract Or Warranty; Definition
A. The tax imposed by section 42-5155 shall be levied and collected at an amount equal to five and six-tenths per cent of the...
- § 42-5157 Motor Vehicles Removed From Inventory
The tax imposed by this article on motor vehicles that are removed from inventory by a motor vehicle dealer as defined in section 28-4301,...
- § 42-5158 Motor Vehicles Used By Motor Vehicle Manufacturers
The tax imposed by this article on a motor vehicle manufacturer for the storage, use or consumption of its maintenance, support or service motor...
- § 42-5159 Exemptions
A. The tax levied by this article does not apply to the storage, use or consumption in this state of the following described tangible...
- § 42-5160 Liability For Tax
Any person who uses, stores or consumes any tangible personal property upon which a tax is imposed by this article and upon which the...
- § 42-5161 Collection From Purchaser; Receipt; Tax As Debt To State
Except as provided by section 42-5167, every retailer and utility business shall collect from the purchaser the tax imposed by this article and give...
- § 42-5162 Monthly Return; Time For Payment; Extension Of Time; Quarterly Payment
A. Every retailer engaged in the business of making sales of tangible personal property the use, storage or consumption of which is subject to...
- § 42-5163 Personal Liability For Tax; Remedies For Collection
Every tax imposed by this article and all increases, interest and penalties thereon shall become, from the time they are due and payable, a...
- § 42-5164 Disposition Of Revenue
A. The department shall deposit, pursuant to sections 35-146 and 35-147, all monies received under the provisions of this article. B. Twenty per cent...
- § 42-5165 Retailer; Advertising Absorption Of Tax Prohibited; Penalty
It is unlawful for any retailer to advertise or hold out or state to the public or to any customer or purchaser, directly or...
- § 42-5166 Diesel Fuel Imported And Used By Locomotives; Exemption
A. The tax imposed by this article does not apply to diesel fuel imported in the fuel tank or tanks of a locomotive and...
- § 42-5167 Use Tax Direct Payment
A. A person may elect to pay use taxes directly to the department under this article if the person: 1. Applies to the department...
- § 42-5168 Use Tax Percentage Based Reporting; Definitions
A. The director may permit a taxpayer to use a percentage based reporting method for determining the amount of use tax that is due...
Article 5 Severance Tax
- § 42-5201 Definitions
In this article, unless the context otherwise requires: 1. " Gross value of production" means the sum of the value of production determined for...
- § 42-5202 Levy Of Tax
A. There is levied on any severer, and the department shall collect, an excise tax, denominated as a severance tax. B. Except as provided...
- § 42-5203 Sales At Retail; Exemption
This article does not apply to the gross proceeds or gross income from sales at retail which shall be taxable under article 1 of...
- § 42-5204 Computation Of The Net Severance Base
The net severance base is fifty per cent of the difference between the gross value of production and the production costs.
- § 42-5205 Administration; Allocation Of Revenues
A. Except as otherwise provided in this section, or unless the context otherwise requires, article 1 of this chapter governs the administration of the...
- § 42-5206 Sales Between Affiliated Persons
For the purpose of this article, in determining price, the department shall recognize sales between affiliated corporations or persons or sales between units of...
Article 6 Telecommunication Service Excise Tax
- § 42-5251 Definitions
In this article, unless the context otherwise requires: 1. " Customer" means a person or entity in whose name telephone or telecommunication services are...
- § 42-5252 Levy Of Tax; Applicability
A. A tax is levied on every provider in an amount as follows: 1. For the fiscal years beginning from and after June 30,...
- § 42-5253 Remission And Distribution Of Revenues
A. Each provider shall remit monthly to the department the amount of tax due pursuant to section 42-5252, accompanied by an information return as...
Article 7 Tax on Water Use
- § 42-5301 Definition Of Municipal Water Delivery System
In this article, unless the context otherwise requires " municipal water delivery system" means an entity that distributes or sells potable water primarily through...
- § 42-5302 Levy And Payment Of Tax
A. There is levied and the department shall collect a tax on the business of operating a municipal water delivery system for the purposes...
- § 42-5303 Administration
Unless the context otherwise requires, article 1 of this chapter governs the administration, collection and enforcement of the taxes imposed by this article, except...
- § 42-5304 Disposition Of Revenues
The department shall separately account for monies paid under this article and shall deposit, pursuant to sections 35-146 and 35-147, the net revenues collected...
Article 8 Jet Fuel Excise and Use Tax
- § 42-5351 Definitions
In this article, unless the context otherwise requires: 1. " Jet fuel" means crude oil or any fraction of crude oil which is liquid...
- § 42-5352 Levy Of Tax
A. A jet fuel excise tax is levied on every person engaging or continuing in the business of the retail sale of jet fuel....
- § 42-5353 Administration; Disposition Of Revenues
A. Unless the context otherwise requires, article 1 of this chapter governs the administration of the tax imposed under this article. B. Forty per...
- § 42-5354 Exemption
The tax levied by this article does not apply to jet fuel which is sold in this state to commercial airlines and used on...
Article 9 Prepaid Wireless Telecommunications E911 Excise Tax
- § 42-5401 Definitions
In this article, unless the context otherwise requires: 1. " Consumer" means a person who purchases prepaid wireless telecommunications service in a retail sale...
- § 42-5402 Levy Of Tax
A. A prepaid wireless telecommunications E911 excise tax is levied on every seller in an amount of eight-tenths of one per cent of the...
- § 42-5403 Administration Of Tax; Distribution Of Revenues
A. Unless the context otherwise requires, article 1 of this chapter governs the administration of the tax imposed by this article. B. A separate...
- § 42-5404 Liability
A. Nothing in this article creates a cause of action or right to bring an action against a seller of prepaid wireless telecommunications service...
Chapter 6 LOCAL EXCISE TAXES
Article 1 Administration of Local Excise Taxes
- § 42-6001 Collection And Administration Of Transaction Privilege Tax And Affiliated Excise Taxes; Intergovernmental Contract Or Agreement; Method Of Payment
A. The department shall collect and administer any transaction privilege and affiliated excise taxes, including use tax, severance tax, jet fuel excise and use...
- § 42-6002 Administration; Procedures For Levy, Collection And Enforcement Applicable To Cities And Towns
A. Unless the context otherwise requires, chapter 1 and chapter 5, article 1 of this title govern the administration of the municipal privilege taxes...
- § 42-6003 Multi-Municipal Taxes; Determination Of Municipality Entitled To Levy And Collect Taxes; Appeal; Definitions
A. Except as otherwise provided in this section, a taxpayer who has paid transaction privilege taxes on a transaction to an appropriate city or...
- § 42-6004 Exemption From Municipal Tax; Definitions
A. A city, town or special taxing district shall not levy a transaction privilege, sales, use or other similar tax on: 1. Exhibition events...
- § 42-6005 Unified Audit Committee; Audits
A. The director shall establish a unified audit committee with cities and towns. The committee shall coordinate uniform audit functions. B. When the state...
- § 42-6006 Municipal Elections On Tax Issues
A city or town may submit any issue relating to a transaction privilege tax, sales, use, franchise or other similar tax or fee, however...
- § 42-6007 Mobile Telecommunications Services; Definitions
A. Any city or town that levies and collects a tax with respect to mobile telecommunications services shall levy and collect the tax pursuant...
- § 42-6008 Municipal Interest Rates
A city or town that levies and collects a tax under the model city tax code shall compute interest on a deficiency assessment or...
- § 42-6010 Retail Business Location Municipal Tax Incentives; Prohibition; Penalty; Exceptions; Definitions
A. If at least sixty-five per cent of the land area within a city's or town's exterior boundaries is located within the exterior boundary...
- § 42-6011 Municipal Transaction Privilege Tax Rates; Residential Rental
A. A city or town that levies a transaction privilege, sales, gross receipts, use, franchise or other similar tax or fee, however denominated, shall...
- § 42-6012 Municipal Transaction Privilege Tax; Sales Of Electricity Or Natural Gas
A city or town that levies a transaction privilege, sales, gross receipts, use, franchise or other similar fee or tax, however denominated, on the...
Article 2 Model City Tax Code
Article 3 County Excise Taxes
- § 42-6101 Definition Of Population
In this article, unless the context otherwise requires, " population" means the population determined in the most recent United States decennial census or the...
- § 42-6102 Administration; Exception
A. Unless the context otherwise requires, chapter 5, article 1 of this title governs the administration of the taxes imposed by this article, except...
- § 42-6103 County General Excise Tax; Authority To Levy; Rate; Distribution; Use Of Proceeds
A. A county having a population of less than one million five hundred thousand persons, according to the most recent United States decennial census,...
- § 42-6105 County Transportation Excise Tax; Counties With Population Of One Million Two Hundred Thousand Or More Persons
A. If approved by the qualified electors voting at a countywide election, a county with a population of one million two hundred thousand or...
- § 42-6106 County Transportation Excise Tax
A. If approved by the qualified electors voting at a countywide election, the regional transportation authority in any county shall levy and the department...
- § 42-6107 County Transportation Excise Tax For Roads
A. If a majority of the qualified electors voting at a countywide special election, or a majority of the qualified electors voting on the...
- § 42-6108 Tax On Hotels
A. The board of supervisors of a county having a population of less than two million five hundred thousand but more than five hundred...
- § 42-6108.01 Tax On Hotels
A. The qualified electors residing in a county having a population of less than two million but more than five hundred thousand persons by...
- § 42-6109 Jail Facilities Excise Tax; Maintenance Of Effort; Definition
A. If approved by the qualified electors voting at a countywide general election, a county with a population of at least one million five...
- § 42-6109.01 Jail Facilities Excise Tax; Maintenance Of Effort; Definitions
A. The board of supervisors of any county that levies a jail facilities excise tax under section 42-6109, by resolution adopted before the expiration...
- § 42-6110 County Use Tax On Electricity
A. A county with a population of less than one million five hundred thousand persons according to the most recent United States decennial census,...
- § 42-6111 County Capital Projects Tax
A. The board of supervisors of a county with a population of less than two million persons, on a unanimous vote, may submit a...
- § 42-6112 County Excise Tax For County Judgment Bonds
A. A county, by resolution that is dated on or before December 31, 2011 and that is approved by a unanimous vote of the...
Article 5 Government Property Lease Excise Tax
- § 42-6201 Definitions
In this article, unless the context otherwise requires: 1. " Government lessor" means a city, town, county or county stadium district. 2. " Government...
- § 42-6202 Commercial Government Property Lease Excise Tax; Database
A. A government lessor shall levy and the county treasurer shall collect an annual excise tax on each prime lessee for the use or...
- § 42-6203 Rates Of Tax
A. Except as otherwise provided in this section, if a lease of a government property improvement was entered into before June 1, 2010, or...
- § 42-6204 Payment; Return; Interest; Penalty; Reports
A. The taxes that are levied pursuant to this article are: 1. Due and payable to the county treasurer annually on or before December...
- § 42-6205 Disposition Of Revenue
A. The county treasurer shall separately account for payments received under this article with respect to each government property improvement. B. Within thirty days...
- § 42-6206 Leases And Development Agreements; Notice Of Tax Liability; Approval Requirements; Default
A. Each lease or development agreement between a prime lessee and a government lessor entered into after June 30, 1996 shall include: 1. A...
- § 42-6207 Enforcement
Unless the context otherwise requires, the enforcement of the tax imposed under this article shall be governed by sections 545 through 590 of the...
- § 42-6208 Exempt Government Property Improvements
The tax under this article, section 42-6206, subsection B and section 42-6209, subsection C do not apply with respect to: 1. Property that is...
- § 42-6209 Abatement Of Tax For Government Property Improvements In Single Central Business District
A. A city or town may abate the tax provided for under this article for a limited period beginning when the certificate of occupancy...
- § 42-6210 Park Property Lease Excise Tax
A. A county shall levy and collect an annual excise tax on each prime lessee of a lease with the national park service of...
Chapter 11 PROPERTY TAX
Article 1 General Provisions
- § 42-11001 Definitions
In chapters 11 through 19 of this title, unless the context otherwise requires: 1. " Assessed valuation" means the value derived by applying the...
- § 42-11002 Property Subject To Taxation
All property in this state is subject to taxation except as provided in article IX, Constitution of Arizona, and article 3 of this chapter.
- § 42-11003 Double Taxation Prohibited
This title shall not be construed to require or permit double taxation.
- § 42-11004 Payment Of Tax As Prerequisite To Testing Validity
A person on whom a tax has been imposed or levied under any law relating to taxation may not test the validity or amount...
- § 42-11005 Suit To Recover Illegally Levied, Assessed Or Collected Tax; Refund
A. Except as provided in chapter 16, article 6 of this title, within one year after payment of the first installment of tax, an...
- § 42-11006 Injunctive Relief Prohibited
A court may not issue an injunction, writ of mandamus or any other extraordinary writ in any action or proceeding against the state, a...
- § 42-11007 Evidentiary Value Of Records
Each of the following documents and entries are prima facie evidence of the facts stated in them: 1. The entries made in the county...
- § 42-11008 Validity Of Assessment Despite Irregularities In The Roll
The lack of description, a misdescription or an irregularity in the description of property on the roll does not invalidate an assessment if it...
- § 42-11009 Public Access To Valuation And Assessment Information
A. The county assessor or the department shall: 1. Make public documents and public records that relate to locally assessed property valuation and assessment...
Article 2 Powers and Duties of Department of Revenue
Article 3 Exemptions
- § 42-11101 Definitions
In this article, unless the context otherwise requires: 1. " Afflicted" means persons who, because of a mental or physical condition, illness or condition...
- § 42-11102 Exemption For Government Property; Application Of Procedural Provisions
A. Federal, state, county and municipal property is exempt from taxation, including: 1. Property that is owned by a nonprofit organization but is used...
- § 42-11103 Exemption For Government Bonded Indebtedness; Application Of Procedural Provisions
A. Public debts as evidenced by the bonds of this state, counties, municipalities and other political subdivisions are exempt from taxation. B. Article 4...
- § 42-11104 Exemption For Educational And Library Property
A. Libraries, colleges, school buildings and other buildings that are used for education, with their furniture, libraries and equipment and the land that is...
- § 42-11105 Exemption For Health Care Property
A. Hospitals for the relief of the indigent or afflicted, appurtenant land and their fixtures and equipment are exempt from taxation if they are...
- § 42-11106 Exemption For Apartments For Elderly Residents Or Residents With Disabilities
Property that is used to operate a nonprofit residential apartment housing facility that is structured for persons with disabilities or persons who are sixty-two...
- § 42-11107 Exemption For Institutions For Relief Of Indigent Or Afflicted
Property of charitable institutions for the relief of the indigent or afflicted, appurtenant land and their fixtures, equipment and other reasonably required property including...
- § 42-11108 Exemption For Grounds And Buildings Owned By Agricultural Societies
The grounds and buildings owned by agricultural societies are exempt from taxation if they are used only for those purposes and are not used...
- § 42-11109 Exemption For Religious Property; Affidavit
A. Property or buildings that are used or held primarily for religious worship, including land, improvements, furniture and equipment, are exempt from taxation if...
- § 42-11110 Exemption For Cemeteries
A. Cemeteries as defined in section 32-2101 that are set apart and used to inter deceased human beings and historic private burial sites and...
- § 42-11111 Exemption For Property Of Widows And Widowers And Persons With Disabilities
A. The property of widows, widowers and persons with disabilities who are residents of this state is exempt from taxation to the extent allowed...
- § 42-11112 Exemption For Observatories
Observatories that are maintained for astronomical research and education for the public welfare and property that is used in the work or maintenance of...
- § 42-11113 Exemption For Land And Buildings Owned By Animal Control And Humane Societies
Land and buildings that are owned by societies to prevent cruelty to animals and to shelter, care for and control animals are exempt from...
- § 42-11114 Exemption For Property Held For Conveyance As Parkland; Recapture
A. Property that is held by a charitable organization, recognized under section 501(c)(3) of the internal revenue code or under section 43-1201, for transfer...
- § 42-11115 Exemption For Property Held To Preserve Or Protect Scientific Resources
Property that is held by a charitable organization, recognized under section 501(c)(3) of the internal revenue code or under section 43-1201, to preserve and...
- § 42-11116 Exemption For Property Of Arts And Science Organizations
Property of musical, dramatic, dance and community arts groups, botanical gardens, museums and zoos, qualified as nonprofit charitable organizations under section 501(c)(3) of the...
- § 42-11117 Exemption For Property Of Volunteer Fire Departments
The property of a volunteer fire department, recognized under section 501 of the internal revenue code or under section 43-1201, is exempt from taxation...
- § 42-11118 Exemption For Social Welfare And Quasi-Governmental Service Property; Qualifying Activities
A. Property that is owned by a volunteer nonprofit organization that is recognized under section 501(c)(4) of the internal revenue code or under section...
- § 42-11119 Exemption For Property Of Volunteer Roadway Cleanup And Beautification Organizations
Property that is owned by a volunteer nonprofit organization is exempt from taxation if it meets all of the following requirements: 1. The property...
- § 42-11120 Exemption For Property Of Veterans' Organizations
Property that is owned by a United States veterans' organization that qualifies as a charitable organization and that is recognized under either section 501(c)(3)...
- § 42-11121 Exemption For Property Of Charitable Community Service Organizations
Property that is not used or held for profit and that is owned by a community service organization the mission of which is to...
- § 42-11122 Exemption For Trading Commodities
A commodity, as defined in 7 United States Code section 2, that is consigned for resale in a warehouse in this state in or...
- § 42-11123 Exemption For Animal And Poultry Feed
Animal and poultry feed, including salts, vitamins and other additives, for animal or poultry consumption is exempt from taxation.
- § 42-11124 Exemption For Possessory Interests For Educational Or Charitable Activities
A possessory interest consisting of property or improvements pursuant to a lease from this state or a political subdivision of this state is exempt...
- § 42-11125 Exemption For Inventory, Materials And Products
Stocks of raw or unfinished materials, unassembled parts, work in progress or finished products that constitute the inventory of a retailer, wholesaler or manufacturer...
- § 42-11126 Exemption For Production Livestock And Animals; Definition
Livestock and poultry as defined in section 3-1201, aquatic animals as defined in section 3-2901 and colonies of bees are exempt from taxation as...
- § 42-11127 Exempt Personal Property
A. Pursuant to article IX, section 2, subsection (6), Constitution of Arizona, personal property that is class two property pursuant to section 42-12002, paragraph...
- § 42-11128 Exemption For Personal Property In Transit; Violation; Classification
A. The following personal property has no situs in this state and is exempt from taxation: 1. Personal property moving through this state to...
- § 42-11129 Exemption For Property Of Fraternal Societies
Property that is owned by a fraternal society or organization that is recognized under section 501(c)(8) of the internal revenue code, if the net...
- § 42-11130 Exemption For Public Library Organizations
Property that is not used or held for profit, that is owned by an organization the mission of which is to provide supplemental financial...
- § 42-11131 Exemption For Low Income Indian Housing; Definitions
A. Property owned and operated by a federally recognized Indian tribe or its tribally designated housing authority is exempt from taxation, subject to the...
- § 42-11132 Property Leased To An Educational Institution
A. Property, buildings and fixtures that are leased to a not for profit charter school and that are used for educational instruction in any...
- § 42-11132.01 Property Leased To A Church, Religious Assembly Or Religious Institution
A. Property, buildings and fixtures that are leased to a nonprofit church, religious assembly or religious institution and that are primarily used for religious...
- § 42-11133 Exemption For Low Income Housing Projects
A. Property that is used exclusively for rental housing and related facilities is exempt from taxation if: 1. The property is not used or...
Article 4 Qualifying for Exemptions
- § 42-11151 Procedure, Affidavits And Forms
The department shall prescribe the procedure, affidavits and forms that are required to effectuate the property tax exemptions prescribed by article IX, Constitution of...
- § 42-11152 Affidavit; False Statements
A. Except as provided in sections 42-11104, 42-11109, 42-11110, 42-11111 and 42-11131 and except for property described in sections 42-11125, 42-11127, 42-11132 and 42-11132.01,...
- § 42-11153 Deadline For Filing Affidavit
A. Except as provided in section 42-11104, subsection E, section 42-11109, subsection B, section 42-11110, subsection B, section 42-11111, subsection H, section 42-11131, subsection...
- § 42-11154 Establishing Nonprofit Status
For the purposes of article 3 of this chapter: 1. Nonprofit organization status may be established by a letter of determination issued in the...
- § 42-11155 Property Owned By Charitable Institutions But Used For Other Purposes
The exemptions provided by article 3 of this chapter relating to charitable institutions do not apply to property owned by charitable institutions but primarily...
Chapter 12 PROPERTY CLASSIFICATION
Article 1 Classes of Property
- § 42-12001 Class One Property
For purposes of taxation, class one is established consisting of the following subclasses: 1. Producing mines and mining claims, personal property used on mines...
- § 42-12002 Class Two Property
For purposes of taxation, class two is established consisting of two subclasses: 1. Class two (R) consists of: (a) Real property and improvements to...
- § 42-12003 Class Three Property; Definition
A. For purposes of taxation, class three is established consisting of: 1. Real and personal property and improvements to the property that are used...
- § 42-12004 Class Four Property
A. For purposes of taxation, class four is established consisting of: 1. Real and personal property and improvements to the property that are used...
- § 42-12005 Class Five Property
For purposes of taxation, class five is established consisting of: 1. Real and personal property of railroad companies used in the continuous operation of...
- § 42-12006 Class Six Property
For purposes of taxation, class six is established consisting of: 1. Noncommercial historic property as defined in section 42-12101 and valued at full cash...
- § 42-12007 Class Seven Property
For purposes of taxation, class seven is established consisting of real and personal property and improvements that meet the criteria for property included in...
- § 42-12008 Class Eight Property
For purposes of taxation, class eight is established consisting of real and personal property and improvements that meet the criteria for property included in...
- § 42-12009 Class Nine Property
A. For purposes of taxation, class nine is established consisting of: 1. Improvements that are located on federal, state, county or municipal property and...
- § 42-12010 Purpose Of Classification Of Property
A. The classes of property are established by this article for the common treatment of the property in each class for purposes of the...
Article 2 Rules and Procedures
- § 42-12051 Treatment Of Partially Completed Or Vacant Improvements; Notification; Exception
A. For the purposes of classifying property under article 1 of this chapter, partially completed or vacant improvements on the land including improved common...
- § 42-12052 Review And Verification Of Class Three Property; Civil Penalty; Appeals
A. Each county assessor shall review assessment information, on a continuing basis, to ensure proper classification of residential dwellings. The assessor may enter into...
- § 42-12053 Criteria For Distinguishing Primary Residential Property, Secondary Residential Property And Rental Property
A. For the purpose of classifying residential property under sections 42-12003, 42-12004 and 42-12052, a parcel is not considered a secondary property or rental...
- § 42-12054 Change In Classification Of Owner-Occupied Residence
A. If a person purchases or converts property that is listed as class one, paragraph 12 or 13, class two or class four pursuant...
- § 42-12055 Review Of And Appeal From Classification
A person may have the classification assigned to that person's property reviewed and may appeal the decision in the same manner as provided by...
- § 42-12056 Renewable Energy Systems Valuation; Definition
A. For properties subject to this chapter and that are class three as defined in section 42-12003 or class four as defined in section...
- § 42-12057 Criteria For Renewable Energy Property
A. To qualify for the classification as class six pursuant to section 42-12006, paragraph 8, the owner of a manufacturing facility or headquarters facility...
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
- § 42-13451 Definitions
In this article, unless the context otherwise requires: 1. " Accommodation" means any apartment, condominium or cooperative unit, cabin, lodge, hotel or motel room...
- § 42-13452 Computing Valuation
A. Except as provided by subsection B, the county assessor shall determine the valuation of timeshare property based on the original gross sales price...
- § 42-13453 Timeshare Use Form
A. On or before September 30 of each year, each managing entity shall file with the county assessor a timeshare use form, prescribed by...
- § 42-13454 Managing Entity As Agent Of Owner
A. Except as provided in subsection B, for the purpose of ad valorem taxation the managing entity identified on the timeshare use form is...
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
- § 42-14101 Definitions
In this article, unless the context otherwise requires: 1. " Gas" means: (a) Natural gas, including casinghead gas. (b) All other hydrocarbons that are...
- § 42-14102 Annual Determination Of Valuation
The department shall annually determine the valuation of all producing oil, gas and geothermal resource interests in this state in the manner prescribed by...
- § 42-14103 Annual Report For Determining Valuation; Violation; Classification
A. On or before April 1 of each year each producer shall make and file with the department a return showing the producer's gross...
- § 42-14104 Determining And Reporting Valuation
A. On or before November 30 of each year the department shall transmit to the respective county assessors the valuation of the oil, gas...
- § 42-14105 Basis For Valuing Producing Oil, Gas And Geothermal Resource Interests
A. Producing oil, gas and geothermal resource interests shall be valued for tax purposes at the amount of the gross yield for the preceding...
- § 42-14106 Separate Listing, Assessment And Taxation
If producing oil, gas and geothermal resource interests are owned by a person other than the owner of the land, they shall be listed,...
Article 4 Gas, Water, Electric and Sewer and Wastewater Utilities
- § 42-14151 Annual Determination Of Valuation; Definition
A. The department shall annually determine the valuation, in the manner prescribed by this article, of all property, owned or leased, and used by...
- § 42-14152 Annual Report For Determining Valuation; Failure To File; Penalty; Forfeiture Of Appeal Rights
A. Except as provided by section 42-14155, on or before April 1 of each year each company that is valued pursuant to this article...
- § 42-14153 Determining And Reporting Valuation
A. On or before August 31 of each year the department shall find the full cash value of the property of each property that...
- § 42-14154 Computing Valuation Of Electric Transmission, Electric Distribution, Gas Distribution, Combination Gas And Electric Transmission And Distribution
A. The valuation of all electric transmission, electric distribution, gas distribution, combination gas and electric transmission and distribution, and transmission and distribution cooperative property...
- § 42-14155 Valuation Of Renewable Energy Equipment; Definitions
A. Through December 31, 2040, the department shall determine the full cash value of taxable renewable energy equipment in the manner prescribed by this...
- § 42-14156 Computing Valuation Of Electric Generation Facilities; Definitions
A. The valuation of electric generation facilities referred to in section 42-14151, subsection A, paragraph 4 shall be determined as follows: 1. The value...
- § 42-14157 Allocation Of Electric Transmission, Distribution And Generation Values Among Taxing Jurisdictions; Definition
A. The value of property computed under sections 42-14154, 42-14156 and 42-14159 shall be allocated among the various taxing jurisdictions as follows: 1. Combine...
- § 42-14158 Existing Generation Facilities; Computing Adjusted Original Cost; Computing Full Cash Value; Definitions
A. To achieve equity in the full cash values of existing and new electric generation facilities, the department shall compute adjusted original costs for...
- § 42-14159 Computing Valuation Of Distribution Cooperatives; Standard Market Value Factor; Definitions
A. The department shall determine the valuation of the electric distribution and transmission property of a distribution cooperative as defined in section 42-14154 that...
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
- § 42-15001 Assessed Valuation Of Class One Property
The assessed valuation of class one property described in section 42-12001 is the following percentage of its full cash value or limited valuation, as...
- § 42-15002 Assessed Valuation Of Class Two Property
The following percentages apply to the full cash value or limited valuation, as applicable, as a basis for determining the assessed valuation of class...
- § 42-15003 Assessed Valuation Of Class Three Property
The assessed valuation of class three property described in section 42-12003 is ten per cent of its full cash value or limited valuation, as
- § 42-15004 Assessed Valuation Of Class Four Property
The assessed valuation of class four property described in section 42-12004 is ten per cent of its full cash value or limited valuation, as
- § 42-15005 Assessed Valuation Of Class Five Property
The director shall annually determine percentages to apply as a basis for determining the assessed valuation of class five property described in section 42-12005...
- § 42-15006 Assessed Valuation Of Class Six Property
The assessed valuation of class six property described in section 42-12006 is five per cent of the full cash value or limited valuation of...
- § 42-15007 Assessed Valuation Of Class Seven Property
The assessed valuation of class seven property described in section 42-12007 is the percentage of value prescribed for class one property by section 42-15001,...
- § 42-15008 Assessed Valuation Of Class Eight Property
The assessed valuation of class eight property described in section 42-12008 is the percentage of value prescribed for class four property by section 42-15004,...
- § 42-15009 Assessed Valuation Of Class Nine Property
The assessed valuation of class nine property described in section 42-12009 is one per cent of its full cash value or limited valuation, as
- § 42-15010 Applying Assessment Percentages
In preparing the tax rolls, the county assessor shall apply the appropriate percentage to the full cash value or limited property value of property,...
Article 2 Listing and Assessing Property
- § 42-15051 Time Of Assessment
Unless otherwise provided by law, property is assessed for taxes levied under this title when its valuation is determined and lawfully placed on the
- § 42-15052 Compiling Information; Property Report; Examining Documents; Summoning Witnesses
The county assessor may: 1. Demand from each person or firm or from the president, cashier, treasurer or managing agent of each corporation or...
- § 42-15053 Duty To Report Personal Property; Confidentiality
A. On or before February 1 of each year, the assessor shall mail a form, notice or demand to each person who owns or...
- § 42-15054 Listing By Assessor On Failure To Receive Report; Investigations
A. If a person refuses on demand to give under oath or affirmation the report as required by section 42-15052 or 42-15053, or if...
- § 42-15055 Failing To File Report; False Information; Classification; Evading Tax; Penalty
A. A person who knowingly fails to file any report of taxable property that is required by this article or to supply any information...
- § 42-15057 Information From Political Subdivisions
Each city, town, county or other governmental entity that requires that a building permit be issued to construct or add to residential or commercial...
- § 42-15058 Assessment Of Contiguous Properties Owned By The Same Person
If two or more contiguous lots, tracts of land or patented mines are owned by the same person, they may be jointly assessed and...
- § 42-15059 Liability For Items Of Personal Property
Each item of property in an assessment is liable for the taxes on all items of personal property in the same assessment.
- § 42-15060 Presumptions Of Ownership
For purposes of taxation the following personal property is considered to be the property of the person in possession: 1. Personal property in possession...
- § 42-15061 Deduction Of Liabilities From Assessed Solvent Debts
If solvent debts are assessed, the person against whom they are assessed may deduct the person's liabilities from the amount of the debts.
- § 42-15062 Listing And Valuing Water Ditches And Toll Roads
A. Water ditches that are constructed for mining, manufacturing or irrigation purposes and toll roads shall be valued in the same manner as real...
- § 42-15063 Assessing Livestock; Lien
A. Except as provided in section 42-11126, range livestock shall be assessed, and the taxes levied against the livestock shall be collected, as taxes...
- § 42-15065 Assessing Personal Property Construction Work In Progress; Definition
A. The county assessor shall not: 1. Value or assess personal property construction work in progress until the construction work has progressed to a...
- § 42-15066 Assessing Clean Rooms As Personal Property; Definition
A. Clean rooms that are used for manufacturing, processing, fabrication or research and development of semiconductor products shall be valued and assessed as tangible...
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
- § 42-16101 Definition Of County Board
In this article, unless the context otherwise requires, " county board" means the county board of equalization.
- § 42-16102 County Board Of Equalization
A. In each county with a population of less than five hundred thousand persons according to the most recent United States decennial census, the...
- § 42-16103 Hearing Officers
A. In fulfilling the responsibilities of the board of equalization, the board of supervisors, by a majority vote, may appoint a hearing officer to...
- § 42-16104 Operation Of County Board
A. One or more members of the county board or a hearing officer of the county board may hold hearings and take testimony to...
- § 42-16105 Appeal Of Valuation Or Legal Classification From County Assessor To County Board
A. If the county assessor denies all or part of a petition under section 42-16055, and if a county board of equalization has been...
- § 42-16106 Hearing
A. The county board shall act on the petition, shall hear testimony presented in person at the hearing and may subpoena witnesses to testify...
- § 42-16107 Evidence; Basis For Decision
A. The decision shall be based on evidence presented by parties attending the hearing. B. The county board shall consider the valuation or legal...
- § 42-16108 Decision
A. Except as provided in subsection B of this section, the county board shall either grant or refuse the request of the petitioner, in...
- § 42-16109 Corrections And Changes To Tax Roll
A. The county board may correct any error or mistake in the assessor's valuation or legal classification under the law when the county board...
- § 42-16110 Entry Of Changes And Completion Of Roll
If the board of supervisors makes any changes to valuations or legal classifications ordered by the county board of equalization it shall: 1. Add...
- § 42-16111 Appeal From County Board Of Equalization
A. A property owner who is dissatisfied with the valuation or classification of the property as fixed by the county board, or a petitioner...
Article 4 State Board of Equalization
- § 42-16151 Definition Of State Board
In this article, unless the context otherwise requires, " state board" means the state board of equalization.
- § 42-16152 State Board Of Equalization
The state board of equalization is established as an independent agency that is not subject to the supervision or control of the department of
- § 42-16153 Members
A. The state board of equalization consists of: 1. Ten members who are appointed by the board of supervisors of each county with a...
- § 42-16154 Chairman; Administration; Meetings
A. The governor shall appoint the chairman of the state board who is responsible for the administration and operation of the board. The position...
- § 42-16155 Hearing Officers And Employees
A. Subject to title 41, chapter 4, article 4, the state board of equalization may employ one or more hearing officers who must meet...
- § 42-16156 Case Assignment
A. The chairman or chief clerk of the state board shall assign tax cases on a random basis to members of the board to...
- § 42-16157 Appeal Of Valuation Or Legal Classification From County Assessor To State Board Of Equalization
A. Except as provided in subsection C or D of this section, if the county assessor denies all or part of a petition under...
- § 42-16158 Appeal Of Valuation Or Legal Classification From Department To State Board Of Equalization
A. A property owner who is not satisfied with the valuation or legal classification of the property as determined by the department may appeal...
- § 42-16159 Hearing On Department Equalization Order
A. At the request of a county assessor who receives an equalization order issued by the department under chapter 13, article 6 of this...
- § 42-16160 Recommendation For Future Equalization Orders
The state board at any time may recommend to the department properties that in the state board's opinion should be included in the department's...
- § 42-16161 Filings And Hearings
A. If the state board maintains an electronic filing system, a party may transmit required information to the board in a format that is...
- § 42-16162 Decision Of The State Board
A. Based on the evidence presented at a hearing on an appeal, the state board shall either grant or refuse the request of the...
- § 42-16163 Hearing Notices
Unless otherwise provided by law, all notices of hearings on appeals before the state board shall be mailed at least fourteen days before the
- § 42-16164 Decisions
A. The hearing officer, board member or panel shall issue its decision at the conclusion of the hearing, except that in appropriate cases, the...
- § 42-16165 Deadlines For Issuing Decisions
The state board shall complete all hearings and issue all decisions under this article on or before October 15 of each year, except for:...
- § 42-16166 Transmitting Changes In Valuations Or Legal Classifications
On or before the fourth Friday in November of each year the state board shall transmit to: 1. The assessor of each county a...
- § 42-16167 Entry Of Changes And Completion Of Roll
If the board of supervisors makes any changes to valuations ordered by the state board of equalization it shall: 1. Add up on the...
- § 42-16168 Appeal To Court
A. Any party, or the department, that is dissatisfied with the valuation or classification of property reviewed by the state board may appeal to...
- § 42-16169 Finality Of Decision
Any decision of the state board of equalization pertaining to the valuation or classification of property is final when an appeal has not been...
Article 5 Property Tax Appeals to Court
- § 42-16201 Appeal From County Assessor To Court
A. A property owner who is dissatisfied with the valuation or classification of the property as determined by the county assessor may appeal directly...
- § 42-16202 Appeal From County Board Of Equalization To Court
A. A property owner who is dissatisfied with the valuation or classification of the property as determined by a county board of equalization or...
- § 42-16203 Appeal From State Board Of Equalization To Court
A. Any party, or the department, that is dissatisfied with the valuation or classification of property reviewed by the state board of equalization may...
- § 42-16204 Appeal From Department To Court
A property owner who is not satisfied with the valuation or legal classification of the property as determined by the department may appeal directly...
- § 42-16205 Appeal To Court In The Case Of New Construction, Changes To Assessment Parcels And Changes In Use
An appeal to court from the state board of equalization or a county board of equalization relating to changes in assessments under section 42-15105...
- § 42-16205.01 New Owner Of Property; Review And Appeal
A. If a former owner of property did not have a pending court appeal or receive final judgment or dismissal in court regarding the...
- § 42-16206 Appeal To Court By The Director
A. If, in the director's opinion, a decision by a county board of equalization or the state board of equalization is erroneous, the director...
- § 42-16207 Commencement Of Appeal; Notice
A. A court appeal relating to valuation or classification of property is commenced by filing a notice of appeal with either the tax court...
- § 42-16208 Parties To The Appeal; Right Of Intervention
A. Except as provided in subsection B, the appellant shall name as defendants: 1. In an appeal by the taxpayer involving property that is...
- § 42-16209 Service On Defendants
A. A copy of the notice of appeal shall be served on the defendant or defendants and on the department within ten days after...
- § 42-16210 Payment Of Tax
A. All taxes levied and assessed against property for the year on which an appeal has been filed by the property owner shall be...
- § 42-16211 Payment Of Fees
Any taxpayer who appeals to court shall pay the filing and appearance fees prescribed by section 12-167 to the clerk of the court.
- § 42-16212 Hearing
A. If two or more actions have been filed under this article for the same taxable year with respect to the same property, the...
- § 42-16213 Findings And Judgment
A. If the court finds that the valuation is excessive or insufficient, it shall find the property's full cash value. The court may find...
- § 42-16214 Refund Or Credit Of Excess Payments
A. If judgment is awarded to a taxpayer who paid the taxes to the county treasurer: 1. The county treasurer of the county in...
- § 42-16215 Transmitting Judgment To County Or Department; Correcting Tax Rolls
A. The clerk of the court shall transmit the judgment to the clerk of the board of supervisors or to the department, whichever is...
Article 6 Correcting Property Tax Errors
- § 42-16251 Definitions
In this article, unless the context otherwise requires: 1. " Board" means the county board of equalization or the state board of equalization, as...
- § 42-16252 Notice Of Proposed Correction; Response; Petition For Review; Appeal
A. Subject to the limitations and conditions prescribed by this article, if a tax officer determines that any real or personal property has been...
- § 42-16253 Reporting Personal Property Tax Error Before Notice Of Proposed Correction Is Issued
If a taxpayer whose personal property taxes have been assessed in error reports the error to the taxing authority before receiving a notice of...
- § 42-16254 Notice Of Claim; Response; Petition For Review; Appeal
A. If a taxpayer believes that the taxpayer's property has been assessed improperly as a result of a property tax error, the taxpayer shall...
- § 42-16255 Evidence That May Be Considered At Hearings; Pending Administrative And Judicial Appeals
A. In any hearing before the county board, state board or court in an appeal under this article, either party may present any evidence...
- § 42-16256 Limitations
A. In the case of real or personal property, the correction of errors under this article is limited to the period during which the...
- § 42-16257 Valuation Of Property
In valuing any property pursuant to this article, the tax officer shall use the valuation and legal classification criteria that were in effect on...
- § 42-16258 Correcting Tax Roll By County Treasurer
A. After receiving the tax roll, if the county treasurer determines that any property is omitted from the roll, or has reason to believe...
- § 42-16259 Transmittal Of Corrected Billing To Taxpayer; Delinquency; Refunds; Interest
A. The county treasurer shall mail a corrected billing to the taxpayer on the occurrence of any of the following: 1. The consent of...
Chapter 17 LEVY
Article 1 Property Tax Oversight Commission
- § 42-17001 Definitions
In this chapter, unless the context otherwise requires: 1. " Commission" means the property tax oversight commission established by section 42-17002. 2. " Fire...
- § 42-17002 Property Tax Oversight Commission
A. The property tax oversight commission is established to: 1. Further the public confidence in property tax limitations. 2. Provide a uniform methodology for...
- § 42-17003 Duties
(L14, Ch. 209, sec. 3. Eff. until 1/1/16) A. The commission shall: 1. Establish procedures for deriving the information required by sections 15-905.01, 15-1461.01...
- § 42-17003; Version 2 Duties; Notification
(L15, Ch. 221, sec. 5. Eff. 1/1/16) A. The commission shall: 1. Establish procedures for deriving the information required by sections 15-905.01, 15-1461.01 and...
- § 42-17004 Hearing And Appeals Of Commission Findings
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, notifies...
- § 42-17005 Adjustments To Levy
A. If a governing body of a political subdivision or a fire district receives written notice of a violation of its allowable levy limit...
Article 2 Primary Property Tax Levy Limits
- § 42-17051 Limit On County, Municipal And Community College Primary Property Tax Levy
A. In addition to any other limitation that may be imposed, a county, charter county, city, charter city, town or community college district shall...
- § 42-17052 Values Furnished By County Assessor And Fire Districts
A. On or before February 10 of the tax year, the county assessor shall transmit and certify to the property tax oversight commission and...
- § 42-17053 Estimate Of Personal Property Tax Roll
A. When a tax rate is to be determined and taxes are levied, the county assessor shall make an estimate of the personal property...
- § 42-17054 Levy Limit Worksheet
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,...
- § 42-17055 Public Inspection Of Values Used In Computing Levy Limitation
A. On or before February 15 of the tax year, the governing body of each county, city, town, community college district and fire district...
- § 42-17056 Initial Base Levy Limit If No Primary Property Taxes Were Levied In The Preceding Tax Year
A. If a county, city, town or community college district did not levy primary property taxes in the preceding tax year, the governing body...
- § 42-17057 Computing New Levy Limits In The Case Of County Division Or Consolidation; Election On Revised Levy Limit
A. In the event of a division of a county into two or more new counties or the consolidation of counties, the property tax...
- § 42-17058 Values For Computing Levy Limit In The Case Of A Merger Of A Community College District With A Contiguous County
If an existing community college district merges with a contiguous county that is not a part of a community college district, the values used...
Article 3 Local Government Budgeting Process
Article 4 Levy
- § 42-17151 County, Municipal, Community College And School Tax Levy
A. On or before the third Monday in August each year, the governing body of each county, city, town, community college district and school...
- § 42-17152 Extending Tax Roll; Limitation On Residential Property Tax; Effect Of Informalities
A. As soon as the county board of supervisors finally determines the estimated amounts provided for in article 2 of this chapter, it shall...
- § 42-17153 Lien For Taxes; Time Lien Attaches; Priority
A. Except as provided in subsection B of this section, a tax that is levied on real or personal property is a lien on...
- § 42-17154 Attachment Of Lien To Real And Personal Property, Improvements And Severed Mineral Rights
A. Personal property is liable for taxes levied on real property, and real property is liable for taxes levied on personal property. A judgment...
Article 5 Special Secondary Property Tax Levies
Article 6 Assessment, Levy and Collection of Local Taxes
Article 7 Residential Property Tax Deferral
- § 42-17301 Definitions
In this article, unless the context otherwise requires: 1. " Property taxes" means all ad valorem taxes that are levied by all taxing jurisdictions...
- § 42-17302 Election To Defer Residential Property Taxes; Qualifications
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...
- § 42-17303 Property Entitled To Tax Deferral
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....
- § 42-17304 Deferral Claim
A. The claim for deferral shall be on a form that is prescribed by the state treasurer and that provides an explanation of the...
- § 42-17305 Filing The Claim For Deferral; Appealing Denied Claim
A. A taxpayer shall file the claim form with the assessor of the county in which the residence is located. The tax that is...
- § 42-17306 Certificate Of Deferral; Record
A. The county treasurer shall issue a certificate of deferral for each residence whose property taxes are deferred under this article that names the...
- § 42-17307 Refund Of Deferred Taxes Deposited In Escrow
If a tax deferred residence is subject to any mortgage, deed of trust or other real property security interest and the secured party maintains...
- § 42-17308 Lien Of Deferred Taxes And Accrued Interest
Deferred taxes and accrued interest under this article are a lien against the property. The lien: 1. Attaches on the date the certificate of...
- § 42-17309 Sale Of Deferred Tax Liens To State; Interest On Lien
A. On or before January 15 of each year, the county treasurer shall sell to the state treasurer or to the county, or both,...
- § 42-17310 Notices
A. On or before January 31, the county assessor shall mail a notice to each taxpayer who claimed a deferral of taxes for the...
- § 42-17311 Events Requiring Payment Of Deferred Tax
A. The total amount of deferred property taxes, plus interest and costs, that has accrued with respect to a tax deferred residence is due...
- § 42-17312 Payment Of Deferred Taxes; Due Dates And Delinquency; Enforcement Of Lien
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...
- § 42-17313 Report
Not later than September 1 of each year, the state treasurer shall compile a report containing the following information: 1. The number of deferral...
Article 8 Elderly Assistance
Chapter 18 COLLECTION AND ENFORCEMENT
Article 1 Tax Collector
Article 2 Payment
- § 42-18051 Notice Of Tax; Payment By Electronic Funds Transfer
A. Immediately on receiving the tax roll from the county board of supervisors, the county treasurer shall publish an official notice stating: 1. That...
- § 42-18052 Due Dates And Times; Delinquency
A. Except as provided in subsection C, one-half of the amount of the taxes on real property and personal property is due and payable...
- § 42-18053 Interest On Delinquent Taxes; Exceptions
A. Except as provided in subsection B of this section, all taxes bear interest from the time of delinquency at the rate of sixteen...
- § 42-18054 Tax Statements For Mortgaged Property
A. If property that is subject to taxation by the county assessor is mortgaged and the mortgagee, or a person acting for the mortgagee,...
- § 42-18055 Posting Payments; Receipts
A. When a tax is paid, the county treasurer shall record the date of payment and credit the payment to the person or property...
- § 42-18056 Partial Payment Of Taxes; Certificates Of Purchase; Delinquent Taxes
A. At any time before either installment of the tax becomes delinquent, the county treasurer shall accept a partial payment or payments of the...
- § 42-18057 Payment Of Tax By Part Owner; Lien For Contribution; Allocation Of Tax Lien In Event Of Parcel Split Or Consolidation
A. If a parcel of real property is assessed in its entirety to one or more persons and part of the property belongs to...
- § 42-18058 Collection And Payment Of Tax On Livestock In Feedlot Or Stockyard; Exceptions
A. The operator of a feedlot or stockyard shall collect and remit the tax on feeder livestock that are confined at the feedlot or...
- § 42-18059 Payment Of Tax On Property Sold At Judicial Sale Or By Fiduciary
If the tax has not been paid on property sold at judicial sale, or sold by an executor, administrator, guardian or trustee, the person...
- § 42-18060 Lien Of Fiduciary Paying Tax
If the tax on property is assessed to a person as agent for another, or in a representative capacity, that person has a lien...
- § 42-18061 Refund Of Overpayment Due To Change In Tax Roll; Reversion Of Unclaimed Refund
A. If a change is made in the tax roll pursuant to law, the county treasurer shall refund any taxes that have been overpaid...
Article 3 Sale of Tax Lien for Delinquent Taxes
- § 42-18101 Sale And Foreclosure Of Tax Liens; Effect Of Insubstantial Failure To Comply
A. The county treasurer shall secure the payment of unpaid delinquent taxes by using the provisions of this article and articles 4, 5 and...
- § 42-18102 Delinquent Tax Record
A. The county treasurer shall maintain a record of delinquent taxes, listing the properties, owners of record and the amount of taxes, penalties and...
- § 42-18103 Notice Of Delinquent Taxes
On or before September 1 of each year the county treasurer shall send by mail to the last known address of each person or...
- § 42-18104 Taxes For Which Lien May Be Sold
A. The delinquent taxes for which a real property tax lien may be sold pursuant to this article are not limited to unpaid taxes...
- § 42-18105 Limitation On Sale For Unpaid Tax; Exceptions
No sale for an unpaid tax may be commenced at a date later than five years after delinquency unless: 1. The sale is advertised...
- § 42-18106 Delinquent Tax List And Notice Of Sale
A. On or before December 31 of each year the county treasurer shall prepare: 1. A list of all real property on which the...
- § 42-18107 Additional Penalty On Listed Property
A. A penalty of five dollars or five per cent of the delinquent taxes for which the tax lien is being sold, whichever is...
- § 42-18108 Personal Notice Of Proposed Sale
The county treasurer shall mail a copy of the notice of proposed sale to the owner of each parcel of property on the delinquent...
- § 42-18109 Publication And Posting Of List And Notice
A. The county treasurer shall post a correct copy of the list and notice under section 42-18106 near the outer door of the office...
- § 42-18110 Affidavits Of Posting And Publication
A. The county treasurer shall record an affidavit stating the posting of the delinquent tax list and notice of the tax lien sale. B....
- § 42-18111 Parcels; Property Description; Designation Of Owner Unnecessary
A. If two or more lots or parcels are assessed as one parcel, the tax liens on them may be sold as a single...
- § 42-18112 Time Of Sale
A. The tax lien sale shall be held in February. B. On the day designated in the list and notice the county treasurer shall...
- § 42-18113 Procedure In The Case Of No Bid; Assignment To State
A. If there is no bid for a tax lien, the county treasurer shall pass it for the time and shall reoffer it at...
- § 42-18114 Successful Purchaser
A real property tax lien shall be sold pursuant to this article to the person who pays the whole amount of delinquent taxes, interest,...
- § 42-18115 Easements And Liens Not Extinguished By Sale
A. The sale of a real property tax lien does not extinguish any easement on or appurtenant to the property. B. The sale of...
- § 42-18116 Payment; Resale Or Recovery On Reneged Bid; Processing Fee
A. The purchaser of a tax lien shall pay the purchase price in cash at the time of sale. B. If the purchaser fails...
- § 42-18117 Record Of Tax Lien Sales
The county treasurer shall make a correct record of all sales of real property tax liens, known as the record of tax lien sales,...
- § 42-18118 Certificate Of Purchase Or Registered Certificate; Form; Assignment; Fee
A. The county treasurer shall make, execute and deliver a certificate of purchase to each purchaser at the sale for delinquent taxes or to...
- § 42-18119 Certificate Of Purchase As Evidence Of Valid Procedure
The certificate of purchase or its certified copy is prima facie evidence of the correct performance and regularity of all acts pertaining to the...
- § 42-18120 Duplicate Certificate Of Purchase; Fee
A. If a certificate of purchase is lost, destroyed or wrongfully withheld from the rightful owner, the purchaser of the certificate may file a...
- § 42-18121 Payment Of Subsequent Taxes By Certificate Holder; Separate Certificate Of Purchase By Assignment; Fee
A. On or after June 1, if a person who holds a certificate of purchase desires to pay subsequent taxes, accrued interest and related...
- § 42-18121.01 Subsequent Purchaser; Assignment
A. If a person who holds a certificate of purchase does not exercise the option to pay subsequent taxes, accrued interest and related fees...
- § 42-18122 Resale Of Tax Liens Assigned To The State; Fee
A. If a tax lien is assigned to this state as provided by this article, the county treasurer shall sell, assign and deliver the...
- § 42-18123 Distribution Of Monies
The county treasurer shall: 1. Distribute all monies collected or received under this chapter as delinquent or back taxes in the same manner and...
- § 42-18124 Compromising Taxes, Interest And Penalties; Omission Of Tax Or Fund From Action For Collection
A. If it appears to the board of supervisors that any property is not worth the amount of taxes, interest, costs and penalties due...
- § 42-18125 Erroneous Sales
If by mistake or wrongful act of the county treasurer, recorder or assessor, or as a result of double assessment, a real property tax...
- § 42-18126 Failure To Perform Duty By County Treasurer; Classification
A county treasurer who knowingly refuses or fails to publish and post the list and notice of delinquent tax sales before February 15 or...
- § 42-18127 Expiration Of Lien And Certificate; Notice; Applicability
A. If the tax lien is not redeemed and the purchaser or the purchaser's heirs or assigns fail to commence an action to foreclose...
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
- § 42-19101 Extension And Levy Of Tax
The rate of tax to be extended and levied against the personal property is the rate established pursuant to section 42-17151 in the taxing...
- § 42-19103 Proration Of Tax On Property That Is Leased Or Rented From Inventory
The taxes that are levied on personal property that is periodically leased or rented from the inventory of retailers or wholesalers assessed pursuant to...
- § 42-19106 Lien Of Taxes
A. The tax that is levied against personal property is a lien against the property and is prior and superior to any other liens...
- § 42-19107 Unlawful Sale, Transfer Or Removal Of Personal Property; Classification
A. It is unlawful for the owner, a lienholder, a conditional vendor or any other person to knowingly sell or transfer personal property or...
- § 42-19108 Issuance Of Tax Bill
A. After personal property tax becomes delinquent, the county treasurer shall make and deliver to the sheriff a tax bill directing the sheriff to...
- § 42-19109 Authority To Seize And Sell Personal Property For Delinquent Taxes
A. The tax bill is the sheriff's warrant of authority to seize and sell the personal property as required by this article. B. The...
- § 42-19110 Seizure Of Property
A. After receiving a tax bill the sheriff shall: 1. Seize the property wherever it is found. 2. Advertise the property for sale at...
- § 42-19111 Notice Of Sale
A. After seizing the property the sheriff shall give notice of the time, place and terms of sale by: 1. Posting three notices in...
- § 42-19112 Redemption
A. The owner of personal property, a lien claimant or a conditional vendor may redeem the property at any time before the actual sale...
- § 42-19113 Sale
A. The sheriff shall offer the personal property, or as much of the property as is necessary to pay the taxes, interest and costs...
- § 42-19115 Return Of Sale; Distribution Of Proceeds
A. The sheriff shall make return of the tax bill on or before the tenth day of the month following the sale and, if...
- § 42-19116 Exemption From Seizure For Dwellings On Possessory Rights That Are Taxed As Personal Property; Definition
A. Notwithstanding any provision of this article, a dwelling on possessory rights that is taxed as personal property is not subject to seizure or...
- § 42-19117 Tax As Debt Against Property Owner; Action To Collect Tax
A. The tax on personal property is a debt against the owner to whom the property is assessed and against the owner's successors and...
- § 42-19118 Clearing Uncollectible Tax
A. If the county treasurer, sheriff and county attorney are unable to locate both the personal property on which taxes have been assessed and...
Article 4 Mobile Homes
Last modified: October 13, 2016