Arizona Title 42 - Taxation
Chapter 1 - ADMINISTRATION
Article 1 - Department of Revenue
- §42-1001 Definitions
- §42-1002 Department of revenue; director; appointments; search committee; compensation
- §42-1003 Department organization; director's staff; deputy director; assistant directors
- §42-1004 General powers and duties of the department; res judicata; remedies; enforcement; special collections account
- §42-1005 Powers and duties of director
- §42-1006 Interrogatories to taxpayers; power to require information; classification
- §42-1007 Service of process upon the director
- §42-1008 Employee preparation of tax returns for compensation prohibited
Article 2 - Reciprocity
- §42-1051 Definitions
- §42-1052 Suits to enforce state tax; comity
- §42-1053 Recognition and enforcement of other states' taxes
Article 3 - General Administrative Provisions
- §42-1101 Application
- §42-1101.01 Definitions
- §42-1102 Taxpayer bonds; definition
- §42-1103 Enjoining delinquent taxpayer from engaging or continuing in business
- §42-1103.01 Action to enjoin return preparers
- §42-1103.02 Understatement of taxpayer's liability by return preparer; civil penalty; definition
- §42-1103.03 Suspension from electronic filing program
- §42-1104 Statutes of limitation; exceptions
- §42-1105 Taxpayer identification, verification and records; retention
- §42-1105.01 Signatures; return preparers and electronic return preparers; definition
- §42-1105.02 Date of filing by electronic means; definitions
- §42-1105.03 Unauthorized disclosure; violation; classification
- §42-1106 Time limitations for credit and refund claims
- §42-1107 Extension of time for filing returns
- §42-1108 Audit; deficiency assessments
- §42-1109 Failure to file return; false or fraudulent return; mandamus; order to produce documents
- §42-1110 Successor liability for tax
- §42-1111 Jeopardy assessments
- §42-1112 Enforcement powers and duties
- §42-1113 Closing agreements
- §42-1114 Suit to recover taxes
- §42-1115 Payment under protest
- §42-1116; Version 2 Disposition of tax revenues
- §42-1116 Disposition of tax revenues
- §42-1117 Tax refund account
- §42-1118 Refunds, credits, offsets and abatements
- §42-1119 Denial of refund
- §42-1120 Overpayment and underpayment; spouses; trusts and estates
- §42-1121 Overpayment and underpayment in different tax years
- §42-1122 Setoff for debts to state agencies and courts; revolving fund; definitions
- §42-1123 Interest
- §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
- §42-1125 Civil penalties; definition
- §42-1125.01 Civil penalties for return preparers, electronic filing and payment participants
- §42-1126 Fee for bad checks
- §42-1127 Criminal violations; classifications; place of trial; definition
- §42-1128 Recovery of collection costs
- §42-1129 Payment of tax by electronic funds transfer or other immediately available monies
Article 4 - Liens and Priorities of Tax Claims
- §42-1151 Lien
- §42-1152 Filing of lien; notice; recording
- §42-1153 Release or subordination of lien
- §42-1154 Priority of tax claim
- §42-1155 Voluntary liens on property; security for delinquent taxes
Article 5 - Seizure of Property for Collection of Taxes
- §42-1201 Levy and distraint; definition
- §42-1202 Surrender of property subject to levy; definition
- §42-1203 Production of books
- §42-1204 Property exempt from levy
- §42-1205 Notice and sale of seized property
- §42-1206 Authority to release levy and return property
Article 6 - Tax Appeals
- §42-1251 Appeal to the department; hearing
- §42-1252 State board of tax appeals
- §42-1253 Appeal to state board of tax appeals; definition
- §42-1254 Appeal to tax court
- §42-1255 Burden of proof
Chapter 2 - TAXPAYER PROTECTION AND SERVICES
Article 1 - Confidentiality of Taxpayer Information
- §42-2001 Definitions
- §42-2002 Disclosure of confidential information prohibited
- §42-2003 Authorized disclosure of confidential information
- §42-2004 Violation; classification
Article 2 - Taxpayers' Bill of Rights
- §42-2051 Arizona taxpayer assistance office; taxpayer problem resolution officer; duties
- §42-2052 Erroneous advice or misleading statements by the department; abatement of penalties and interest; definitions
- §42-2053 Procedures involving taxpayer interviews
- §42-2054 Disclosure of taxpayer information
- §42-2055 Taxpayer assistance orders
- §42-2056 Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; attorney general approval; rules; definition
- §42-2057 Agreement for installment payments of tax
- §42-2058 Basis for evaluating employee performance
- §42-2059 No additional audits or proposed assessments; exceptions
- §42-2060 Refund if items of income transfer from one year to another
- §42-2061 Expedited review of jeopardy assessments
- §42-2062 Abatement of penalties; definition
- §42-2063 Department responsibilities; decision deadlines; definition
- §42-2064 Reimbursement of fees and other costs; definitions
- §42-2065 Abatement of interest for errors or delays caused by the department
- §42-2066 Statute of limitations on tax debts
- §42-2067 Limitation on the use of pseudonyms by department employees
- §42-2068 Suspension of running of period of limitations during taxpayer disability
- §42-2069 Taxpayer communications with practitioners; confidentiality; definitions
- §42-2070 Prohibited audit techniques
- §42-2071 Reimbursement of bank costs caused by erroneous tax levies
- §42-2072 Stay of enforcement actions pending offer in compromise
- §42-2073 Report of employee misconduct; definition
- §42-2074 Equitable relief from joint and several liability
- §42-2075 Audit duration; definition
- §42-2076 Audit results; documentation
- §42-2077 Distribution of tax decisions; definitions
- §42-2078 New interpretation or application of law; affirmative defense; definition
Article 3 - Private Taxpayer Rulings
Article 4 - Business Identification and Licensing Forms
- §42-2151 Providing business and employer identifiers, licenses, numbers and other forms
- §42-2152 List of agencies having authority over starting and conducting business
- §42-2153 Questionnaire of proposed business
- §42-2154 Limitation on requirements of article
Article 5 - Innocent Spouses
- §42-2201 Election for relief from joint and several liability; definition
- §42-2202 Separate liability election; definition
Article 6 - Protection of Computer Software Source Code
- §42-2251 Definitions
- §42-2252 Protection from order to produce computer software source code; exceptions
- §42-2253 Authorized subpoenas
- §42-2254 Safeguards and protections
Article 7 - Managed Audit Agreements
- §42-2301 Definitions
- §42-2302 Managed audit agreements
- §42-2303 Managed audit operations; appeal
- §42-2304 Interest and penalties; refunds
Chapter 3 - LUXURY PRIVILEGE TAX
Article 1 - General Administration
- §42-3001 Definitions
- §42-3002 Preemption by state of luxury taxation
- §42-3003 Powers of administration and regulation
- §42-3004 Rules
- §42-3005 Agents and other employees; bond; credentials; removal
- §42-3006; Version 2 Revenue stamps
- §42-3006 Revenue stamps
- §42-3007 Manner of affixing stamps
- §42-3008 Refunds
- §42-3009 Exemption for articles and substances sold in interstate commerce
- §42-3010 Transaction invoices and other records; retention period
Article 2 - Levy and Payment
- §42-3051 Levy of tax
- §42-3052 Classifications of luxuries; rates of tax
- §42-3053 Method of payment; receipts
Article 3 - Disposition of Revenue
- §42-3101 Deposit
- §42-3102 Distribution to state general fund
- §42-3103 Monies allocated for state school aid
- §42-3104 Monies allocated to the corrections fund
- §42-3106 Monies allocated to the drug treatment and education fund; state department of corrections revolving fund
Article 4 - Enforcement
- §42-3151 Inspection of records and stocks of luxuries
- §42-3152 Personal liability for tax, increases, interest, penalties and collection charges
- §42-3153 Remedies for collection
- §42-3154 Failure or refusal to permit examination of records; classification; additional civil and criminal penalties
Article 5 - Cigarettes, Cigars and Tobacco Products
- §42-3201 Licenses
- §42-3201.01 Transactions with licensed cigarette manufacturers, importers and distributors
- §42-3202 Payment of tax required to sell tobacco products
- §42-3202.01 Presumption of tax on unstamped cigarettes
- §42-3202.02 Exemptions and exclusions of certain unstamped tobacco products from luxury tax
- §42-3202.03; Version 2 Cigarette stamps
- §42-3202.03 Cigarette stamps
- §42-3203; Version 2 Stamped packages required for cigarettes; exception
- §42-3203 Stamped packages required for cigarettes; exception
- §42-3205 Unstamped cigarettes
- §42-3206 Cigarette stamp discount purchases
- §42-3207 Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action
- §42-3208 Return and payment by distributors of tobacco products other than cigarettes
- §42-3209 Redemption of unused or spoiled tobacco product stamps and meter registration
- §42-3210 Unlawful use of stamps; classification; definition
- §42-3211 Cigarette distributors; filing requirements
- §42-3212 Records
Article 5.1 - Delivery Sales of Tobacco Products
- §42-3221 Definitions
- §42-3222 Delivery sales
- §42-3223 Age verification
- §42-3224 Disclosure
- §42-3225 Shipping
- §42-3226 Registration and reporting; applicability
- §42-3227 Collection of taxes
- §42-3228 Penalties; violations; classification
- §42-3229 Enforcement
- §42-3230 Applicability; Indian reservations
Article 6 - Tobacco Tax for Health Care
- §42-3251 Levy and collection of tobacco tax
- §42-3251.01 Levy and collection of tobacco tax
- §42-3252 Disposition of monies
- §42-3253 Administration
Article 7 - Indian Reservation Tobacco Tax
- §42-3301 Definitions
- §42-3302 Levy; rates; disposition of revenues
- §42-3303 Tax on the consumer; precollection and remission by distributor
- §42-3304 Exemptions
- §42-3305 Enforcement; penalty for failure to precollect and remit tax; violation; classification
- §42-3306 Administration
- §42-3307 Preemption by state
Article 8 - Liquors
- §42-3351 Bonds required of liquor wholesalers; exemption
- §42-3352 Reports of distillers and manufacturers
- §42-3353 Return and payment by vinous or malt liquor wholesalers
- §42-3354 Return and payment by spirituous or vinous liquor wholesalers
- §42-3355 Return and payment by domestic farm wineries and domestic microbreweries
- §42-3356 Bonds required of domestic farm wineries; exemption
Chapter 5 - TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES
Article 1 - General Administrative Provisions
- §42-5001 Definitions
- §42-5002 Exclusions from gross income, receipts or proceeds
- §42-5003 Administration and enforcement of article; employees; bonds
- §42-5004 Department records
- §42-5005 Privilege licenses; revocation; violation; classification
- §42-5006 Taxpayer bonds; out of state licensed contractors and manufactured building dealers
- §42-5007 Taxpayer security; out‑of‑state prime contractors; definition
- §42-5008 Levy of tax; purposes; distribution
- §42-5009 Certificates establishing deductions; liability for making false certificate
- §42-5010 Rates; distribution base
- §42-5011 Conditional sales
- §42-5012 Sales between affiliated persons
- §42-5013 Partnerships
- §42-5014 Return and payment of tax; estimated tax; extensions; abatements
- §42-5016 Credit for telecommunications service revenue reductions
- §42-5017 Credit for accounting and reporting expenses; definition
- §42-5018 Method of payment
- §42-5019 Reporting sales made in more than one class
- §42-5020 Persons engaged in more than one business
- §42-5021 Payment of additional taxes after audit
- §42-5022 Burden of proving sale not at retail
- §42-5023 Presumption as to tax base
- §42-5024 Personal liability for tax; remedies for collection
- §42-5025 Failure or refusal to permit examination of records; classification
- §42-5026 Failure to file return; notice; hearing; levy of tax
- §42-5027 Enjoining defaulting taxpayer from continuing in business
- §42-5028 Failure to pay; personal liability
- §42-5029 Remission and distribution of monies; definition
- §42-5029.01 Qualifying Indian tribe; report; accounting procedures; definitions
- §42-5030 Transfers to the Arizona convention center development fund; distributions
- §42-5030.01 Distribution of revenues for school facilities
- §42-5031 Distribution of multipurpose facility revenues to district
- §42-5031.01 Distribution of revenues for Indian tribal postsecondary educational institutions; definition
- §42-5032 Distribution of bridge construction and highway improvement revenues to county; definitions
- §42-5032.01 Distribution of revenues for tourism and sports authority
- §42-5033 Special census
- §42-5033.01 Use of population estimates for state shared revenues; report
- §42-5034 Determination of place of business for distribution of tax monies
- §42-5034.01 Mobile telecommunications services; definitions
- §42-5035 Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget
- §42-5036 Procedure upon variance between county share of tax monies received and budget estimate
- §42-5037 Notices
- §42-5038 Transaction and privilege taxes independent of other taxes
Article 2 - Transaction Privilege Classifications
- §42-5061 Retail classification; definitions
- §42-5062 Transporting classification
- §42-5063 Utilities classification; definitions
- §42-5064 Telecommunications classification; definitions
- §42-5065 Publication classification; definition
- §42-5066 Job printing classification
- §42-5067 Pipeline classification
- §42-5068 Private car line classification
- §42-5069 Commercial lease classification; definitions
- §42-5070 Transient lodging classification; definition
- §42-5071 Personal property rental classification
- §42-5072 Mining classification; definition
- §42-5073 Amusement classification
- §42-5074 Restaurant classification
- §42-5075 Prime contracting classification; exemptions; definitions
- §42-5076 Owner builder sales classification; definitions
Article 3 - Tax Exemption for Sales of Food
- §42-5101 Definitions
- §42-5102 Tax exemption for sales of food; nonexempt sales
- §42-5103 List of tax-exempt food items; distribution
- §42-5104 Records of sales
- §42-5105 Administrative rulings
- §42-5106 Rules
Article 4 - Use Tax
- §42-5151 Definitions
- §42-5152 Presumption
- §42-5153 Exclusions from sales price
- §42-5154 Registration of retailers
- §42-5155 Levy of tax; tax rate; purchaser's liability
- §42-5156 Tangible personal property provided under a service contract or warranty; definition
- §42-5157 Motor vehicles removed from inventory
- §42-5158 Motor vehicles used by motor vehicle manufacturers
- §42-5159 Exemptions
- §42-5160 Liability for tax
- §42-5161 Collection from purchaser; receipt; tax as debt to state
- §42-5162 Monthly return; time for payment; extension of time; quarterly payment
- §42-5163 Personal liability for tax; remedies for collection
- §42-5164 Disposition of revenue
- §42-5165 Retailer; advertising absorption of tax prohibited; penalty
- §42-5166 Diesel fuel imported and used by locomotives; exemption
- §42-5167 Use tax direct payment
- §42-5168 Use tax percentage based reporting; definitions
Article 5 - Severance Tax
- §42-5201 Definitions
- §42-5202 Levy of tax
- §42-5203 Sales at retail; exemption
- §42-5204 Computation of the net severance base
- §42-5205 Administration; allocation of revenues
- §42-5206 Sales between affiliated persons
Article 6 - Telecommunication Service Excise Tax
Article 7 - Tax on Water Use
- §42-5301 Definition of municipal water delivery system
- §42-5302 Levy and payment of tax
- §42-5303 Administration
- §42-5304 Disposition of revenues
Article 8 - Jet Fuel Excise and Use Tax
- §42-5351 Definitions
- §42-5352 Levy of tax
- §42-5353 Administration; disposition of revenues
- §42-5354 Exemption
Chapter 6 - LOCAL EXCISE TAXES
Article 1 - Administration of Transaction Privilege Use Taxes
- §42-6001 Collection and administration of transaction privilege tax and affiliated excise taxes; coordinated licensing, collection and audit functions
- §42-6002 Procedures for levy, collection and enforcement applicable to cities and towns
- §42-6003 Multi-municipal taxes; determination of municipality entitled to levy and collect taxes; appeal; definitions
- §42-6004 Exemption from municipal tax
- §42-6005 Unified audit committee; joint audits
- §42-6006 Municipal elections on tax issues
- §42-6007 Mobile telecommunications services; definitions
- §42-6008 Municipal interest rates
- §42-6009 Municipal refunds; valid claim; notice of denial; limitations period; conditions or requirements; interest; recovery of fees; definitions
Article 2 - Model City Tax Code
- §42-6051 Definitions
- §42-6052 Municipal tax code commission
- §42-6053 Review and comment on proposed changes to model city tax code
- §42-6054 Modifications to model city tax code; notice and hearing
- §42-6055 Authority of municipalities to provide retroactive relief from model city tax code
- §42-6056 Municipal tax hearing office
Article 3 - County Excise Taxes
- §42-6101 Definition of population
- §42-6102 Administration; exception
- §42-6103 County general excise tax; authority to levy; rate; distribution; use of proceeds
- §42-6104 County transportation excise tax for roads; counties with population of one million two hundred thousand or more persons
- §42-6105 County transportation excise tax; counties with population of one million two hundred thousand or more persons
- §42-6106 County transportation excise tax; county population requirements
- §42-6107 County transportation excise tax for roads; counties with population of four hundred thousand or less
- §42-6108 Tax on hotels
- §42-6108.01 Tax on hotels
- §42-6109 Jail facilities excise tax; maintenance of effort; definition
- §42-6109.01 Jail facilities excise tax; maintenance of effort; definitions
- §42-6110 County use tax on electricity
- §42-6111 County capital projects tax
Article 5 - Government Property Lease Excise Tax
- §42-6201 Definitions
- §42-6202 Commercial government property lease excise tax
- §42-6203 Rates of tax
- §42-6204 Payment; return; interest; penalty
- §42-6205 Disposition of revenue
- §42-6206 Development agreements; acknowledgment of tax liability; default
- §42-6207 Enforcement
- §42-6208 Exempt government property improvements
- §42-6209 Abatement of tax for government property improvements in single central business district
- §42-6210 Park property lease excise tax
Chapter 11 - PROPERTY TAX
Article 1 - General Provisions
- §42-11001 Definitions
- §42-11002 Property subject to taxation
- §42-11003 Double taxation prohibited
- §42-11004 Payment of tax as prerequisite to testing validity
- §42-11005 Suit to recover illegally levied, assessed or collected tax; refund
- §42-11006 Injunctive relief prohibited
- §42-11007 Evidentiary value of records
- §42-11008 Validity of assessment despite irregularities in the roll
- §42-11009 Public access to valuation and assessment information
Article 2 - Powers and Duties of Department of Revenue
- §42-11051 General powers of department relating to property valuation
- §42-11052 Investigating and prosecuting violations
- §42-11053 Investigating property valuations
- §42-11054 Standard appraisal methods and techniques
- §42-11056 Department records of valuations; notifying department of changes in valuations
- §42-11057 Client county equipment capitalization fund
Article 3 - Exemptions
- §42-11101 Definitions
- §42-11102 Exemption for government property; application of procedural provisions
- §42-11103 Exemption for government bonded indebtedness; application of procedural provisions
- §42-11104 Exemption for education and library property
- §42-11105 Exemption for health care property
- §42-11106 Exemption for apartments for elderly or handicapped residents
- §42-11107 Exemption for institutions for relief of indigent or afflicted
- §42-11108 Exemption for grounds and buildings owned by agricultural societies
- §42-11109 Exemption for religious property; affidavit
- §42-11110 Exemption for cemeteries
- §42-11111 Exemption for property of widows, widowers and disabled persons
- §42-11112 Exemption for observatories
- §42-11113 Exemption for land and buildings owned by animal control and humane societies
- §42-11114 Exemption for property held for conveyance as parkland; recapture
- §42-11115 Exemption for property held to preserve or protect scientific resources
- §42-11116 Exemption for property of arts and science organizations
- §42-11117 Exemption for property of volunteer fire departments
- §42-11118 Exemption for social welfare and quasi-governmental service property; qualifying activities
- §42-11119 Exemption for property of volunteer roadway cleanup and beautification organizations
- §42-11120 Exemption for property of veterans' organizations
- §42-11121 Exemption for property of charitable community service organizations
- §42-11122 Exemption for trading commodities
- §42-11123 Exemption for animal and poultry feed
- §42-11124 Exemption for possessory interests for educational or charitable activities
- §42-11125 Exemption for inventory, materials and products
- §42-11126 Exemption for production livestock and animals; definition
- §42-11127 Exempt personal property; definition
- §42-11128 Exemption for personal property in transit; violation; classification
- §42-11129 Exemption for property of fraternal societies
- §42-11130 Exemption for public library organizations
- §42-11131 Exemption for low income Indian housing; definitions
- §42-11132 Property of religious or charitable organizations, associations or institutions leased to an educational institution
- §42-11133 Exemption for low income housing projects
Article 4 - Qualifying for Exemptions
- §42-11151 Procedure, affidavits and forms
- §42-11152 Affidavit; false statements
- §42-11153 Deadline for filing affidavit
- §42-11154 Establishing nonprofit status
- §42-11155 Property owned by charitable institutions but used for other purposes
Chapter 12 - PROPERTY CLASSIFICATION
Article 1 - Classes of Property
- §42-12001 Class one property
- §42-12002 Class two property
- §42-12003 Class three property
- §42-12004 Class four property
- §42-12005 Class five property
- §42-12006 Class six property
- §42-12007 Class seven property
- §42-12008 Class eight property
- §42-12009 Class nine property
- §42-12010 Purpose of classification of property
Article 2 - Rules and Procedures
- §42-12051 Treatment of partially completed or vacant improvements; notification; exception
- §42-12052 Review and verification of class three property; notice to owner; civil penalty; appeals
- §42-12053 Criteria for distinguishing residential property from rental property
- §42-12054 Change in classification of owner-occupied residence
- §42-12055 Review of and appeal from classification
Article 3 - Historic Property Classification
- §42-12101 Definitions
- §42-12102 Application for classification as historic property; period of classification
- §42-12103 Review of application by state historic preservation officer; approval or denial
- §42-12104 Valuation and assessment
- §42-12105 Disqualification
- §42-12106 Effect of changing circumstances
- §42-12107 Penalties
- §42-12108 Reports
Article 4 - Agricultural Property Classification
- §42-12151 Definition of agricultural real property
- §42-12152 Criteria for classification of property used for agricultural purposes
- §42-12153 Application for classification of property used for agricultural purposes
- §42-12154 Approval of nonconforming property
- §42-12155 Notice of approval or disapproval; appeal
- §42-12156 Notice of change in use
- §42-12157 Recapture and penalty for false information or failure to notify of change in use
- §42-12158 Inspections by county assessor
- §42-12159 Restoration of agricultural classification and valuation; refund
Chapter 13 - VALUATION OF LOCALLY ASSESSED PROPERTY
Article 1 - General Administrative Provisions
- §42-13002 Relationship between department and county assessors
- §42-13003 Report on property that has not been appraised
- §42-13004 Data processing equipment and systems
- §42-13005 Sales-ratio studies
- §42-13006 Qualifications of appraisers and assessing personnel; certification program
- §42-13007 Education, training and certification advisory committee
Article 2 - Property Valuation by Assessors
- §42-13051 Duties of county assessor
- §42-13052 Continuing valuation of class two, three and four property
- §42-13053 Exception list; review of valuation
- §42-13054 Taxable value of personal property; depreciated values of personal property in class one and class two (P)
- §42-13055 Reducing minimum value for property in use
Article 3 - Valuation of Agricultural Property
Article 4 - Valuation of Golf Courses
- §42-13151 Definition of golf course
- §42-13152 Computing valuation of golf courses
- §42-13154 Covenant not to convert golf course to another use; violation; penalty
Article 5 - Valuation of Shopping Centers
- §42-13201 Definition of shopping center
- §42-13202 Exclusive method and procedure for valuing shopping centers; confidentiality
- §42-13203 Replacement cost less depreciation method of valuing shopping centers; election to use income method on appeal
- §42-13204 Election to use income method of valuation initially
- §42-13205 Valuation method applied on appeal
- §42-13206 Valuation of dedicated parking or common areas
Article 6 - Equalization of Valuations
- §42-13251 Equalization of valuations by department
- §42-13252 Scope of equalization
- §42-13253 Notice of equalization order
- §42-13254 Date of issue; effective date
- §42-13255 Appeal
- §42-13256 Adjustments of equalized property values by assessor
- §42-13257 Report to property tax oversight commission
Article 7 - Limitation on Valuation Increases
- §42-13301 Limited property value
- §42-13302 Determining limited value in cases of omissions and changes
- §42-13303 Limited property value of mobile homes
- §42-13304 Exemptions from limitation
Article 8 - Valuation of Property of Manufacturers, Assemblers or Fabricators
- §42-13351 Method and procedures for valuing property of manufacturers, assemblers or fabricators; confidentiality
- §42-13352 Determining valuation of property of manufacturers, assemblers or fabricators
- §42-13353 Depreciated values of personal property of manufacturers, assemblers and fabricators
- §42-13354 Assessing personal property construction work in progress; definition
- §42-13355 Assessing clean rooms as personal property; definition
Article 9 - Common Areas
- §42-13401 Exclusive method of identifying and valuing common areas
- §42-13402 Identifying common areas; definition
- §42-13403 Computing valuation
- §42-13404 Deed restriction on common area use
Article 10 - Timeshare Property
- §42-13451 Definitions
- §42-13452 Computing valuation
- §42-13453 Timeshare use form
- §42-13454 Managing entity as agent of owner
Chapter 14 - VALUATION OF CENTRALLY ASSESSED PROPERTY
Article 1 - General Provisions and Procedures
- §42-14001 Properties subject to valuation by the department; limitation on valuation increases
- §42-14002 Notice of preliminary valuation; hearing
- §42-14003 Information considered in determining valuation; notice of determination
- §42-14004 Change of valuation
- §42-14005 Appeal from valuation determined by department
- §42-14006 Signatures for documents; alternative methods
Article 2 - Mines, Mills and Smelters
- §42-14051 Annual determination of valuation
- §42-14052 Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights
- §42-14053 Determining and reporting valuation of producing mines and mining property
- §42-14054 Determining and reporting valuation of closed mines
Article 3 - Oil, Gas and Geothermal Properties
- §42-14101 Definitions
- §42-14102 Annual determination of valuation
- §42-14103 Annual report for determining valuation; violation; classification
- §42-14104 Determining and reporting valuation
- §42-14105 Basis for valuing producing oil, gas and geothermal resource interests
- §42-14106 Separate listing, assessment and taxation
Article 4 - Gas, Water, Electric and Sewer and Wastewater Utilities
- §42-14151 Annual determination of valuation; definition
- §42-14152 Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights
- §42-14153 Determining and reporting valuation
- §42-14154 Computing valuation of electric transmission, electric distribution, gas distribution, combination gas and electric transmission and distribution and transmission and distribution cooperative property; definitions
- §42-14155 Valuation of renewable energy equipment; definition
- §42-14156 Computing valuation of electric generation facilities; definitions
- §42-14157 Allocation of electric transmission, distribution and generation values among taxing jurisdictions; definition
- §42-14158 Existing generation facilities; computing adjusted original cost; computing full cash value; definitions
Article 5 - Pipelines
- §42-14201 Annual determination of valuation
- §42-14202 Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights
- §42-14203 Determining and reporting valuation
- §42-14204 Computing valuation of pipelines; definitions
Article 6 - Valuation and Taxation of Airline Companies
- §42-14251 Definitions
- §42-14252 Annual determination of valuation
- §42-14253 Annual report for purposes of determining valuation; failure to file; penalty; forfeiture of appeal rights
- §42-14254 Determination of value
- §42-14255 Assessment, levy and collection of tax; limitation on small airline company tax
- §42-14256 Administrative review and appeal
- §42-14257 Debt; lien
Article 7 - Valuation and Taxation of Private Car Companies
- §42-14301 Definitions
- §42-14302 Situs and valuation of cars for tax purposes
- §42-14303 Annual statement
- §42-14304 Failure to make annual statement; penalty; action for recovery; false or fraudulent statement; classification
- §42-14305 Determination of valuation
- §42-14306 Administrative review of valuation
- §42-14307 Appeals
- §42-14308 Assessment, levy and collection of tax
- §42-14309 Debt; lien
Article 8 - Railroad Companies
- §42-14351 Annual determination of valuation
- §42-14352 Annual statement
- §42-14353 Failure or refusal to make annual statement; penalty
- §42-14354 Determining valuation of railroad company operating property
- §42-14355 Computing valuation; definitions
- §42-14356 Adjustments to achieve comparability
- §42-14357 Transmitting valuation to taxing jurisdictions; apportionment
- §42-14358 Entering statement on assessment roll
Article 9 - Telecommunications Companies
- §42-14401 Definition of telecommunications company
- §42-14402 Annual statement; failure or refusal to make annual statement; penalty; action for recovery
- §42-14403 Determining valuation; definitions
- §42-14404 Apportionment of valuation
Article 10 - Airport Fuel Delivery Companies
- §42-14501 Definitions
- §42-14502 Exclusive method and procedure of valuation
- §42-14503 Computing valuation of airport fuel delivery company property; definitions
Chapter 15 - ASSESSMENT PROCESS
Article 1 - Determining Assessed Valuation
- §42-15001 Assessed valuation of class one property
- §42-15002 Assessed valuation of class two property
- §42-15003 Assessed valuation of class three property
- §42-15004 Assessed valuation of class four property
- §42-15005 Assessed valuation of class five property
- §42-15006 Assessed valuation of class six property
- §42-15007 Assessed valuation of class seven property
- §42-15008 Assessed valuation of class eight property
- §42-15009 Assessed valuation of class nine property
- §42-15010 Applying assessment percentages
Article 2 - Listing and Assessing Property
- §42-15051 Time of assessment
- §42-15052 Compiling information; property report; examining documents; summoning witnesses
- §42-15053 Duty to report personal property; confidentiality
- §42-15054 Listing by assessor on failure to receive report; investigations
- §42-15055 Failing to file report; false information; classification; evading tax; penalty
- §42-15057 Information from political subdivisions
- §42-15058 Assessment of contiguous properties owned by the same person
- §42-15059 Liability for items of personal property
- §42-15060 Presumptions of ownership
- §42-15061 Deduction of liabilities from assessed solvent debts
- §42-15062 Listing and valuing water ditches and toll roads
- §42-15063 Assessing livestock; lien
- §42-15065 Assessing personal property construction work in progress; definition
- §42-15066 Assessing clean rooms as personal property; definition
Article 3 - Assessment Notice
- §42-15101 Annual notice of full cash value
- §42-15102 Notice information entered by assessor
- §42-15103 Contents of notice form
- §42-15104 Appeal
- §42-15105 Supplemental notice and appeal of valuation in case of new construction, changes to assessment parcels and changes in use
Article 4 - Real and Personal Property Assessment Roll
- §42-15151 Preparation of county roll
- §42-15152 Inclusion of all property on the roll
- §42-15153 Completion and delivery of property lists and assessment roll; use of lists by administrative appeals bodies
- §42-15155 Abstract of assessment roll; contents; distribution
- §42-15156 Statewide abstract of property on county rolls; distribution
- §42-15157 Destruction of property after rolls closed; proration of valuation and taxes
Article 5 - Assessment of Permanently Affixed Mobile Homes
- §42-15201 Definitions
- §42-15202 Assessment of permanently affixed mobile homes as real property
- §42-15203 Affidavit of affixture
- §42-15204 Transition from unsecured to secured roll
- §42-15205 Perfecting liens on permanently affixed mobile homes
Article 6 - Assessment of Remote Municipal Property
- §42-15251 Definition of remote municipal property
- §42-15252 Determining assessed valuation of remote municipal property
- §42-15253 Computing amount of taxes otherwise payable on remote municipal property
- §42-15254 Conveyance of remote municipal property to private ownership; payment of tax revenues
Chapter 16 - PROPERTY TAX APPEALS AND REVIEWS
Article 1 - General Provisions
- §42-16001 Designation of taxpayer agent
- §42-16002 Changes and corrections in tax roll to reflect determinations on review or appeal
Article 2 - Administrative Review of Valuation by Assessor
- §42-16051 Petition for assessor review of improper valuation or classification
- §42-16052 Contents of petition based on income approach to value
- §42-16053 Rejection of petition for failure to include substantial information; amended petition; appeal
- §42-16054 Meeting between assessor and petitioner
- §42-16055 Ruling on petition
- §42-16056 Appellate rights
Article 3 - County Board of Equalization
- §42-16101 Definition of county board
- §42-16102 County board of equalization
- §42-16103 Hearing officers
- §42-16104 Operation of county board
- §42-16105 Appeal of valuation from county assessor to county board
- §42-16106 Hearing
- §42-16107 Evidence; basis for decision
- §42-16108 Decision
- §42-16109 Corrections and changes to tax roll
- §42-16110 Entry of changes and completion of roll
- §42-16111 Appeal from county board of equalization
Article 4 - State Board of Equalization
- §42-16151 Definition of state board
- §42-16152 State board of equalization
- §42-16153 Members
- §42-16154 Chairman; administration; meetings
- §42-16155 Hearing officers and employees
- §42-16156 Case assignment
- §42-16157 Appeal of valuation from county assessor to state board of equalization
- §42-16158 Appeal of valuation from department to state board of equalization
- §42-16159 Hearing on department equalization order
- §42-16160 Recommendation for future equalization orders
- §42-16161 Filings and hearings
- §42-16162 Increase or decrease in valuation or change in classification
- §42-16163 Hearing notices
- §42-16164 Decisions
- §42-16165 Deadlines for issuing decisions
- §42-16166 Transmitting changes in valuations
- §42-16167 Entry of changes and completion of roll
- §42-16168 Appeal to court
- §42-16169 Finality of decision
Article 5 - Property Tax Appeals to Court
- §42-16201 Appeal from county assessor to court
- §42-16202 Appeal from county board of equalization to court
- §42-16203 Appeal from state board of equalization to court
- §42-16204 Appeal from department to court
- §42-16205 Appeal to court in the case of new construction, changes to assessment parcels and changes in use
- §42-16206 Appeal to court by the director
- §42-16207 Commencement of appeal; notice
- §42-16208 Parties to the appeal; right of intervention
- §42-16209 Service on defendants
- §42-16210 Payment of tax
- §42-16211 Payment of fees
- §42-16212 Hearing
- §42-16213 Findings and judgment
- §42-16214 Refund or credit of excess payments
- §42-16215 Transmitting judgment to county or department; correcting tax rolls
Article 6 - Correcting Property Tax Errors
- §42-16251 Definitions
- §42-16252 Notice of error; response; petition for review; appeal
- §42-16253 Reporting personal property tax error before notice of error is issued
- §42-16254 Notice of claim; response; petition for review; appeal; definition
- §42-16255 Evidence that may be considered at hearings; extent of correction; pending administrative and judicial appeals
- §42-16256 Limitations
- §42-16257 Valuation of property
- §42-16258 Correcting tax roll by county treasurer
Chapter 17 - LEVY
Article 1 - Property Tax Oversight Commission
- §42-17001 Definitions
- §42-17002 Property tax oversight commission
- §42-17003 Duties
- §42-17004 Hearing and appeals of commission findings
- §42-17005 Adjustments to levy
Article 2 - Primary Property Tax Levy Limits
- §42-17051 Limit on county, municipal and community college primary property tax levy
- §42-17052 Values furnished by county assessor
- §42-17053 Estimate of personal property tax roll
- §42-17054 Levy limit worksheet
- §42-17055 Public inspection of values used in computing levy limitation
- §42-17056 Initial base levy limit if no primary property taxes were levied in the preceding tax year
- §42-17057 Computing new levy limits in the case of county division or consolidation; election on revised levy limit
- §42-17058 Values for computing levy limit in the case of a merger of a community college district with a contiguous county
Article 3 - Local Government Budgeting Process
- §42-17101 Annual county and municipal financial statement and estimate of expenses
- §42-17102 Contents of estimate of expenses
- §42-17103 Publication of estimates of expenses and notice of public hearing and special meeting
- §42-17104 Hearing and special meeting on expenditures and tax levy
- §42-17105 Adoption of budget
- §42-17106 Expenditures limited to budgeted purposes; transfer of monies
- §42-17107 Truth in taxation notice and hearing; roll call vote on tax increase; definition
- §42-17108 Encumbering municipal monies to pay obligations after close of fiscal year
- §42-17109 Alternative and additional method of leasing municipal facilities
- §42-17110 Budget of a newly incorporated city or town
Article 4 - Levy
- §42-17151 County, municipal, community college and school tax levy
- §42-17152 Extending tax roll; limitation on residential property tax; effect of informalities
- §42-17153 Lien for taxes; time lien attaches; priority
- §42-17154 Attachment of lien to real and personal property, improvements and severed mineral rights
Article 5 - Special Secondary Property Tax Levies
- §42-17201; Version 2 County levy limit override
- §42-17201 County levy limit override
- §42-17202; Version 2 Community college district levy limit override
- §42-17202 Community college district levy limit override
- §42-17203; Version 2 County levy for community college; election
- §42-17203 County levy for community college; election
Article 6 - Assessment, Levy and Collection of Local Taxes
- §42-17251 Extension of assessment roll to all taxing jurisdictions in the county; equalization
- §42-17252 Municipal assessment and tax roll
- §42-17253 Computing municipal tax rate; levy
- §42-17254 Assessment and collection of municipal taxes
- §42-17255 Remitting tax collections to municipality
- §42-17256 Application of tax law to municipal taxes; special taxes and assessments
- §42-17257 Notice of establishment or change in city, town or taxing district boundaries
Article 7 - Residential Property Tax Deferral
- §42-17301 Definitions
- §42-17302 Election to defer residential property taxes; qualifications
- §42-17303 Property entitled to tax deferral
- §42-17304 Deferral claim
- §42-17305 Filing the claim for deferral; appealing denied claim
- §42-17306 Certificate of deferral; record
- §42-17307 Refund of deferred taxes deposited in escrow
- §42-17308 Lien of deferred taxes and accrued interest
- §42-17309 Sale of deferred tax liens to state; interest on lien
- §42-17310 Notices
- §42-17311 Events requiring payment of deferred tax
- §42-17312 Payment of deferred taxes; due dates and delinquency; enforcement of lien
- §42-17313 Report
Article 8 - Elderly Assistance
Chapter 18 - COLLECTION AND ENFORCEMENT
Article 1 - Tax Collector
- §42-18001 County treasurer as tax collector; bond
- §42-18002 Annual report by county treasurer; settlement of accounts; liability for failure to settle
- §42-18003 Delivery of roll to county treasurer; resolution for collecting taxes
- §42-18004 Transmitting statement of taxes due state to state treasurer
- §42-18005 Property tax collection; liens assigned to state
Article 2 - Payment
- §42-18051 Notice of tax; payment by electronic funds transfer
- §42-18052 Due dates and times; delinquency
- §42-18053 Interest on delinquent taxes; exception
- §42-18054 Tax statements for mortgaged property
- §42-18055 Posting payments; receipts
- §42-18056 Partial payment of taxes; partial receipt
- §42-18057 Payment of tax by part owner; lien for contribution
- §42-18058 Collection and payment of tax on livestock in feedlot or stockyard; exceptions
- §42-18059 Payment of tax on property sold at judicial sale or by fiduciary
- §42-18060 Lien of fiduciary paying tax
- §42-18061 Refund of overpayment due to change in tax roll; reversion of unclaimed refund
Article 3 - Sale of Tax Lien for Delinquent Taxes
- §42-18101 Sale and foreclosure of tax liens; effect of insubstantial failure to comply
- §42-18102 Delinquent tax record
- §42-18103 Notice of delinquent taxes
- §42-18104 Taxes for which lien may be sold
- §42-18105 Limitation on sale for unpaid tax; exceptions
- §42-18106 Delinquent tax list and notice of sale
- §42-18107 Additional penalty on listed property
- §42-18108 Personal notice of proposed sale
- §42-18109 Publication and posting of list and notice
- §42-18110 Affidavits of posting and publication
- §42-18111 Parcels; property description; designation of owner unnecessary
- §42-18112 Time of sale
- §42-18113 Procedure in the case of no bid; assignment to state
- §42-18114 Successful purchaser
- §42-18115 Easements and liens not extinguished by sale
- §42-18116 Payment; resale or recovery on reneged bid; processing fee
- §42-18117 Record of tax lien sales
- §42-18118 Certificate of purchase or registered certificate; form; assignment; fee
- §42-18119 Certificate of purchase as evidence of valid procedure
- §42-18120 Duplicate certificate of purchase; fee
- §42-18121 Payment of subsequent taxes by certificate holder; fee
- §42-18121.01 Subsequent purchaser; assignment
- §42-18122 Resale of tax liens assigned to the state; fee
- §42-18123 Distribution of monies
- §42-18124 Compromising taxes, interest and penalties; omission of tax or fund from action for collection
- §42-18125 Erroneous sales
- §42-18126 Failure to perform duty by county treasurer; classification
- §42-18127 Expiration of lien and certificate; notice; applicability
Article 4 - Redemption of Tax Liens
- §42-18151 Who may redeem real property tax liens; persons under disability; persons owning partial interest
- §42-18152 When lien may be redeemed
- §42-18153 Amount required for redemption; elderly assistance fund deposit
- §42-18154 Certificate of redemption; issuance; contents; fee
- §42-18155 Payment of redemption money to holder of certificate of purchase or registered certificate
Article 5 - Judicial Foreclosure of Right of Redemption
- §42-18201 Action to foreclose right to redeem; applicability
- §42-18202 Notice
- §42-18203 Application of law and rules of procedure
- §42-18204 Judgment foreclosing right to redeem; effect
- §42-18205 County treasurer's deed; form
- §42-18206 Redemption during pendency of action to foreclose
- §42-18207 Prosecution of action brought by state; disposition of costs
- §42-18208 Expiration of lien and certificate; notice
Article 6.1 - Conveyance to State on Failure to Redeem
- §42-18261 Application for treasurer's deed by board of supervisors on behalf of state
- §42-18262 Costs; charge against county general fund
- §42-18263 Title search
- §42-18264 Personal notice by certified mail
- §42-18265 Publishing notice
- §42-18266 Posting notice on the property
- §42-18267 Issuance of treasurer's deed; form
Article 7 - Sale of Land Held by State Under Tax Deed
- §42-18301 List of real property held by state under tax deed
- §42-18302 Notice of sale
- §42-18303 Auction and sale of land held by state under tax deed; disposition of proceeds
- §42-18304 Adverse occupation of land held by state under tax deed
Article 8 - Abatement of Tax and Removal of Lien
- §42-18351 Circumstances for abating tax and removing tax lien
- §42-18352 Determining existence of circumstances for abating tax and removing lien; action to recover illegally collected tax
- §42-18353 Certificate of removal and abatement; purging record of tax, penalty and interest
Article 9 - Seizure and Sale of Personal Property for Delinquent Taxes
- §42-18401 Collection of personal property tax by seizure and sale
- §42-18402 Seizure and sale of personal property about to be removed or concealed
- §42-18403 Notice required before seizing railroad rolling stock
Chapter 19 - PERSONAL PROPERTY
Article 1 - Assessment
- §42-19001 Powers of county assessor
- §42-19002 Personal property tax roll
- §42-19003 Improvements on unpatented land, mining claims or state land; exemption
- §42-19004 Property in transit and transient property
- §42-19005 Property leased or rented from inventory
- §42-19006 Notice of valuation
- §42-19007 Transmission of personal property valuation to county treasurer
- §42-19008 Violation; classification
Article 2 - Personal Property Tax Appeals
Article 3 - Levy and Collection
- §42-19101 Extension and levy of tax
- §42-19103 Proration of tax on property that is leased or rented from inventory
- §42-19106 Lien of taxes
- §42-19107 Unlawful sale, transfer or removal of personal property; classification
- §42-19108 Issuance of tax bill
- §42-19109 Authority to seize and sell personal property for delinquent taxes
- §42-19110 Seizure of property
- §42-19111 Notice of sale
- §42-19112 Redemption
- §42-19113 Sale
- §42-19114 Bill of sale
- §42-19115 Return of sale; distribution of proceeds
- §42-19116 Exemption from seizure for dwellings on possessory rights that are taxed as personal property; definition
- §42-19117 Tax as debt against property owner; action to collect tax
- §42-19118 Clearing uncollectible tax
Article 4 - Mobile Homes
- §42-19151 Definition of mobile home
- §42-19152 Taxation of mobile homes
- §42-19153 Application and exemptions
- §42-19154 Landowner's register of mobile homes and monthly report; violation; classification
- §42-19155 Unlawful sale or removal of mobile home; classification
- §42-19156 Review and appeal
- §42-19157 Collection of delinquent taxes
- §42-19158 Notice of intent to seize mobile home in possession of person not listed on tax bill
- §42-19159 Owner's action to collect delinquent tax from previous owner
- §42-19160 Delinquent taxes accruing under previous ownership; extension of due date; exemption of interest and penalty