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2010 Arizona Revised Statutes
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 Disposition of tax revenues
42-1116.01 Department of revenue administrative fund
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; Version 2 Payment of tax by electronic funds transfer
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
42-1207 Financial institutions data match; prohibited disclosure; civil liability; fee; definition
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
42-2079 Suspension of liabilities by reason of disasters, terroristic or military actions or states of emergency; definitions
Article 3 Private Taxpayer Rulings
42-2101 Private taxpayer rulings; request; revocation or modification; taxpayer information ruling; definitions
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
42-3251.02 Levy and collection of tobacco tax for smoke-free Arizona fund
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
Article 9 Tobacco Tax for Early Childhood Development and Health
42-3371 Levy and collection of tax on cigarettes, cigars and other forms of tobacco
42-3372 Disposition of monies
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; Version 2 Retail classification; definitions
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; Version 2 Exemptions
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
42-5251 Definitions
42-5252 Levy of tax
42-5253 Remission and distribution of revenues
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 Local Excise 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
42-6010 Retail business location municipal tax incentives; prohibition; penalty; exceptions; 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
42-6107 County transportation excise tax for roads
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; database
42-6203 Rates of tax
42-6204 Payment; return; interest; penalty
42-6205 Disposition of revenue
42-6206 Leases and development agreements; notice of tax liability; approval requirements; 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 educational 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 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; definition
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
42-12056 Renewable energy systems valuation; definition
42-12057 Criteria for renewable energy property
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
42-13101 Valuation of agricultural land
42-13102 Statement of agricultural lease
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
42-13304 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 or classification 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 personal property to real property 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 or legal classification 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 or legal classification from county assessor to state board of equalization
42-16158 Appeal of valuation or legal classification 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 or legal classifications
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
42-16205.01 Appeal to court by new owner of property
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 and fire districts
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 revenues and expenses and notice of public hearing
42-17104 Public hearing 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 County levy limit override
42-17202 Community college district levy limit override
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
42-17401 Elderly assistance fund; primary school district tax reduction; definition
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; allocation of tax lien in event of parcel split or consolidation
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
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
42-19051 Administrative review of valuation or classification by assessor
42-19052 Appeal from assessor
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

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