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2023 Arizona Revised Statutes
Title 42 - Taxation
Chapter 1 - ADMINISTRATION
Article 1 - Department of Revenue
Article 2 - Reciprocity
Article 3 - General Administrative Provisions
Article 4 - Liens and Priorities of Tax Claims
Article 5 - Seizure of Property for Collection of Taxes
Article 6 - Tax Appeals
Article 1 - Confidentiality of Taxpayer Information
Article 2 - Taxpayers' Bill of Rights
Article 3 - Private Taxpayer Rulings Chapter 2 - TAXPAYER PROTECTION AND SERVICES
Article 4 - Business Identification and Licensing Forms
Article 5 - Innocent and Injured Spouses
Article 6 - Protection of Computer Software Source Code
Article 7 - Managed Audit Agreements
Article 1 - General Administration
Article 2 - Levy and Payment
Article 3 - Disposition of Revenue
Article 4 - Enforcement
Article 6 - Tobacco Tax for Health Care
Article 7 - Indian Reservation Tobacco Tax
Article 8 - Liquors
Article 9 - Tobacco Tax for Early Childhood Development and Health
Article 10 - Distributors and Retailers of Tobacco Products
Article 11 - Cigarettes and Roll-Your-Own Tobacco
Article 12 - Tobacco Products Other Than Cigarettes
Article 1 - General Administrative Provisions
Article 2 - Transaction Privilege Classifications
Article 3 - Tax Exemption for Sales of Food
Article 3.1 - Tax Exemption for Sales to Indian Tribes, Tribally Owned Businesses, Tribal Entities and Affiliated Indians
Article 4 - Use Tax
Article 5 - Severance Tax
Article 6 - Telecommunication Service Excise Tax
Article 7 - Tax on Water Use
Article 8 - Jet Fuel Excise and Use Tax
Article 9 - Prepaid Wireless Telecommunications E911 Excise Tax
Article 10 - Marijuana and Marijuana Products
Article 1 - Administration of Local Excise Taxes
Article 2 - Model City Tax Code
Article 3 - County Excise Taxes
Article 5 - Government Property Lease Excise Tax
Article 1 - General Provisions
Article 2 - Powers and Duties of Department of Revenue
Article 3 - Exemptions
Article 4 - Qualifying for Exemptions
Article 1 - Classes of Property
Article 2 - Rules and Procedures
Article 3 - Historic Property Classification
Article 4 - Agricultural Property Classification
Article 1 - General Administrative Provisions
Article 2 - Property Valuation by Assessors
Article 3 - Valuation of Agricultural Property Chapter 13 - VALUATION OF LOCALLY ASSESSED PROPERTY
Article 4 - Valuation of Golf Courses
Article 5 - Valuation of Shopping Centers
Article 6 - Equalization of Valuations
Article 7 - Limitation on Valuation Increases
Article 8 - Valuation of Property of Manufacturers, Assemblers or Fabricators
Article 9 - Common Areas
Article 10 - Timeshare Property
Article 11 - Valuation of Abandoned Leased Property Chapter 13 - VALUATION OF LOCALLY ASSESSED PROPERTY
Article 12 - Valuation of Guest Ranches
Article 13 - Valuation of Low-Income Multifamily Residential Rental Property
Article 1 - General Provisions and Procedures
Article 2 - Mines, Mills and Smelters
Article 3 - Oil, Gas and Geothermal Properties
Article 4 - Gas, Water, Electric and Sewer and Wastewater Utilities
Article 5 - Pipelines
Article 6 - Valuation and Taxation of Airline Companies
Article 7 - Valuation and Taxation of Private Car Companies
Article 8 - Railroad Companies
Article 9 - Telecommunications Companies
Article 10 - Airport Fuel Delivery Companies
Article 1 - Determining Assessed Valuation
Article 2 - Listing and Assessing Property
Article 3 - Assessment Notice
Article 4 - Real and Personal Property Assessment Roll
Article 5 - Assessment of Permanently Affixed Mobile Homes
Article 6 - Assessment of Remote Municipal Property
Article 7 - Assessment of Possessory Improvements on Government Property
Article 1 - General Provisions
Article 2 - Administrative Review of Valuation by Assessor
Article 3 - County Board of Equalization
Article 4 - State Board of Equalization
Article 5 - Property Tax Appeals to Court
Article 6 - Correcting Property Tax Errors
Article 1 - Property Tax Oversight Commission
Article 2 - Primary Property Tax Levy Limits
Article 3 - Local Government Budgeting Process
Article 4 - Levy
Article 5 - Special Secondary Property Tax Levies
Article 6 - Assessment, Levy and Collection of Local Taxes
Article 7 - Residential Property Tax Deferral
Article 8 - Elderly Assistance Chapter 18 - COLLECTION AND ENFORCEMENT
Article 1 - Tax Collector
Article 2 - Payment
Article 3 - Sale of Tax Lien for Delinquent Taxes
Article 4 - Redemption of Tax Liens
Article 5 - Judicial Foreclosure of Right of Redemption
Article 6.1 - Conveyance to State on Failure to Redeem
Article 7 - Sale of Land Held by State Under Tax Deed
Article 8 - Abatement of Tax and Removal of Lien
Article 9 - Seizure and Sale of Personal Property for Delinquent Taxes
Article 1 - Assessment
Article 2 - Personal Property Tax Appeals
Article 3 - Levy and Collection
Article 4 - Mobile Homes
Article 1 - Department of Revenue
- § 42-1001 - Definitions
- § 42-1002 - Department of revenue; director; appointments; compensation
- § 42-1003 - Department organization; director's staff; deputy director; assistant directors; fingerprinting; consumer reports; definitions
- § 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
- § 42-1009 - Department of revenue tax system modernization project advisory committee; membership
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 - Statute 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; nonaudit adjustments; electronic filing
- § 42-1109 - Failure to file return; false or fraudulent return; limited scope review; mandamus; order to produce documents; electronic portal
- § 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
- § 42-1116.02 - Department of revenue tax fraud interdiction fund; uses
- § 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, political subdivisions and courts; revolving fund; penalties; 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; definition
- § 42-1127 - Criminal violation; classification; place of trial; definitions
- § 42-1128 - Recovery of collection costs
- § 42-1129 - Payment of tax by electronic funds transfer
- § 42-1130 - Temporary tax relief for out-of-state employees and out-of-state businesses; disaster recovery; notice; definitions
- § 42-1131 - Electronic signatures; definition
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
- § 42-1251.01 - Appeals of suspension, revocation or refusal to renew liquor licenses; hearings; definition
- § 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
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 - Additional audits or proposed assessments prohibited; 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 and fees; 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; applicability; initial audit contact
- § 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
- § 42-2080 - Rulings, procedures, notices and other administrative announcements; notice; public comment; records; confidentiality; exceptions
Article 3 - Private Taxpayer Rulings Chapter 2 - TAXPAYER PROTECTION AND SERVICES
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 and Injured Spouses
- § 42-2201 - Election for relief from joint and several liability; definition
- § 42-2202 - Separate liability election; definition
- § 42-2203 - Protection from application of joint overpayment against spouse's delinquencies or debts; recovery of protected monies; appeal
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
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 - Tax stamps; general requirements
- § 42-3008 - Refunds; definitions
- § 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; electronic filings of returns, reports and other documents; license applications and requests for refund or rebate; definition
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 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
- § 42-3303.01 - Stamps required for cigarettes sold on Indian reservations to enrolled tribal members; definition
- § 42-3304 - Exemptions; rules
- § 42-3305 - Enforcement; penalty for failure to precollect and remit tax; violation; classification
- § 42-3306 - Administration
- § 42-3307 - Preemption by state
- § 42-3308 - Agreements between the department and tribal tax authorities; definition
Article 8 - Liquors
- § 42-3351 - Bonds required of liquor wholesalers; exemption
- § 42-3352 - Reports of distillers and manufacturers
- § 42-3353 - Return and payment by cider or malt liquor wholesalers
- § 42-3354 - Return and payment by spirituous or vinous liquor wholesalers
- § 42-3355 - Return and payment by farm wineries, manufacturers, direct shipment licensees, microbreweries and craft distillers
- § 42-3356 - Bonds required of farm wineries and direct shipment licensees; 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
Article 10 - Distributors and Retailers of Tobacco Products
- § 42-3401 - Tobacco distributor licenses; application; conditions; revocations and cancellations
- § 42-3402 - Contraband tobacco products
- § 42-3403 - Tobacco product retailers; vehicle as place of business prohibited; exceptions
- § 42-3404 - Exemptions and exclusions of certain tobacco products from tobacco taxes
- § 42-3405 - Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing requirements; retention period
- § 42-3406 - Refunds and rebates of tobacco taxes; supporting documentation; distributor's burden of proof
Article 11 - Cigarettes and Roll-Your-Own Tobacco
- § 42-3451 - Acquisition and possession of cigarettes and roll-your-own tobacco; definitions
- § 42-3452 - Payment of tax required to sell, distribute or transfer tobacco products
- § 42-3453 - Presumption of tax on unstamped cigarettes
- § 42-3454 - Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions
- § 42-3455 - Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering
- § 42-3456 - Tax stamps as indicia of taxes paid; exception; definitions
- § 42-3457 - Unstamped cigarettes
- § 42-3458 - Discount purchases of tax stamps; refund, redemption and rebate amounts
- § 42-3459 - Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver
- § 42-3460 - Redemption of unused or spoiled tax stamps and meter registration; definitions
- § 42-3461 - Unlawful use of stamps; classification; definition
- § 42-3462 - Cigarette and roll-your-own tobacco; filing requirements; definition
Article 12 - Tobacco Products Other Than Cigarettes
- § 42-3501 - Return and payment by distributors of tobacco products other than cigarettes
- § 42-3502 - Transport of untaxed other tobacco products prohibited; exceptions; definition
- § 42-3503 - Acquisition and possession of untaxed other tobacco products; definitions
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 - Transaction privilege tax and municipal privilege tax licenses; fees; renewal; 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
- § 42-5008.01 - Liability for amounts equal to retail transaction privilege tax due
- § 42-5009 - Certificates establishing deductions; liability for making false certificate; tax exclusion; definitions
- § 42-5010 - Rates; distribution base
- § 42-5010.01 - Transaction privilege tax; additional rate increment
- § 42-5011 - Conditional sales
- § 42-5012 - Sales between affiliated persons
- § 42-5013 - Partnerships
- § 42-5014 - Return and payment of tax; estimated tax; extensions; abatements; definitions
- § 42-5015 - Filing by electronic means
- § 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; withholding; definition
- § 42-5029; Version 2 - Remission and distribution of monies; withholding; definition
- § 42-5029.01 - Qualifying Indian tribe; report; accounting procedures; definitions
- § 42-5029.02 - Distribution of revenues for education; 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
- § 42-5032.02 - Distribution of revenues for city, town or county infrastructure improvements related to manufacturing facilities; definitions
- § 42-5033 - Special census
- § 42-5033.01 - Use of population estimates for state shared revenues
- § 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
- § 42-5039 - Qualified destination management companies; definitions
- § 42-5040 - Sourcing of certain transactions involving tangible personal property; definitions
- § 42-5041 - Assessment of fees; integrated tax system modernization project; fund
- § 42-5042 - Online lodging operators; requirements; civil penalty; definitions
- § 42-5043 - Liability; marketplace facilitators; remote sellers; refund claims; audits; definition
- § 42-5044 - Nexus; out-of-state businesses; threshold; applicability; rulemaking; reporting; definition
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; definitions
- § 42-5072 - Mining classification; definition
- § 42-5073 - Amusement classification
- § 42-5074 - Restaurant classification
- § 42-5075 - Prime contracting classification; exemptions; definitions
- § 42-5076 - Online lodging marketplace classification; definitions
Article 3 - Tax Exemption for Sales of Food
- § 42-5101 - Definitions
- § 42-5102 - Tax exemption for sales of food; nonexempt sales
- § 42-5104 - Records of sales
- § 42-5106 - Rules
Article 3.1 - Tax Exemption for Sales to Indian Tribes, Tribally Owned Businesses, Tribal Entities and Affiliated Indians
- § 42-5121 - Definitions
- § 42-5122 - Tax exemption; sales to Indian tribes, tribally owned businesses, tribal entities and affiliated Indians
- § 42-5123 - Records of transaction
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; service vehicles
- § 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
- § 42-5251 - Definitions
- § 42-5252 - Levy of tax; applicability
- § 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
Article 9 - Prepaid Wireless Telecommunications E911 Excise Tax
- § 42-5401 - Definitions
- § 42-5402 - Levy of tax
- § 42-5403 - Administration of tax; distribution of revenues
- § 42-5404 - Liability
Article 10 - Marijuana and Marijuana Products
- § 42-5451 - Definitions
- § 42-5452 - Levy and rate of tax; effect of federal excise tax
- § 42-5453 - Return statement and payment by marijuana establishment; penalty; interest; rules; confidential information
Article 1 - Administration of Local Excise Taxes
- § 42-6001 - Collection and administration of transaction privilege tax and affiliated excise taxes; intergovernmental contract or agreement; method of payment
- § 42-6002 - Administration; procedures for levy, collection and enforcement applicable to cities and towns; definition
- § 42-6003 - Multi-municipal taxes; determination of municipality entitled to levy and collect taxes; appeal; definitions
- § 42-6004 - Exemption from municipal tax; definitions
- § 42-6004; Version 2 - Exemption from municipal tax; definitions
- § 42-6005 - Unified audit committee; audits
- § 42-6006 - Municipal elections on tax issues
- § 42-6007 - Mobile telecommunications services; definitions
- § 42-6008 - Municipal interest rates
- § 42-6009 - Online lodging; definitions
- § 42-6010 - Retail business location municipal tax incentives; prohibition; penalty; exceptions; definitions
- § 42-6011 - Municipal transaction privilege tax rates; residential rentals; notification; applicability
- § 42-6012 - Municipal transaction privilege tax; sales of electricity, natural gas or liquefied petroleum gas
- § 42-6013 - Electronic consolidated real property management tax returns; definition
- § 42-6014 - Municipal jet fuel excise tax
- § 42-6015 - Municipal transaction privilege tax; food; exemption
- § 42-6016 - Mobile food vendors; definitions
- § 42-6017 - Municipal taxation of businesses selling tangible personal property at retail; state preemption; exceptions; definitions
Article 2 - Model City Tax Code
- § 42-6051 - Definitions
- § 42-6052 - Municipal tax code commission; members; meetings; model city tax code; official copy; review and comment on proposed amendments; annual report
- § 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
- § 42-6105 - County transportation excise tax; counties with population of one million two hundred thousand or more persons
- § 42-6105.01 - County transportation excise tax; counties with population of three million 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
- § 42-6112 - County excise tax for county judgment bonds
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; annual reports
- § 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; definition
- § 42-6210 - Park property lease excise 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
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 residents or residents with disabilities
- § 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; widows and widowers; persons with a total and permanent disability; veterans with a disability; definitions
- § 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
- § 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 educational institutions
- § 42-11132.01 - Property leased to a church, religious assembly or religious institution
- § 42-11132.02 - Property leased to veterans' organization; definition
- § 42-11133 - Exemption for affordable housing projects; definition
Article 4 - Qualifying for Exemptions
- § 42-11151 - Procedure, affidavits and forms
- § 42-11152 - Affidavit; electronic submission; acknowledgment of receipt; 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
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; civil penalty; appeals
- § 42-12053 - Criteria for distinguishing primary residential property, secondary residential property and 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
- § 42-12058 - Registry of real property burdened by conservation easements
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; exception; affidavit
- § 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
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, class two (P) and class six
- § 42-13055 - Reducing minimum value for property in use
- § 42-13056 - Taxable value of solar energy devices classified as personal property; depreciated value; definition
Article 3 - Valuation of Agricultural Property Chapter 13 - VALUATION OF LOCALLY ASSESSED 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 modifications, 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
Article 11 - Valuation of Abandoned Leased Property Chapter 13 - VALUATION OF LOCALLY ASSESSED PROPERTY
Article 12 - Valuation of Guest Ranches
- § 42-13551 - Definition of guest ranch
- § 42-13552 - Deed restriction on guest ranch use; covenants; violation; penalty
Article 13 - Valuation of Low-Income Multifamily Residential Rental Property
- § 42-13601 - Definitions
- § 42-13602 - Applicability of article; property
- § 42-13603 - Valuation; income method; requirements; confidentiality; definitions
- § 42-13604 - Required documentation
- § 42-13605 - Appeals
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 and storage equipment; definitions
- § 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
- § 42-14159 - Computing valuation of distribution cooperatives; standard market value factor; 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
- § 42-14205 - Adjustments to base value to reflect market value
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
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; exemption; contents of report; 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; amended notice of valuation
- § 42-15102 - Notice information entered by assessor
- § 42-15103 - Contents of notice form
- § 42-15103; Version 2 - 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
Article 7 - Assessment of Possessory Improvements on Government Property
- § 42-15301 - Definition of possessory improvement
- § 42-15302 - Valuation of possessory improvements
- § 42-15303 - Determining limited property value of possessory improvements
- § 42-15304 - Tax levy of possessory improvements
- § 42-15305 - Applicability
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 - Decision of the state board
- § 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 - New owner of property; review and appeal
- § 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 proposed correction; response; petition for review; appeal
- § 42-16253 - Reporting personal property tax error before notice of proposed correction is issued
- § 42-16254 - Notice of claim; response; petition for review; appeal; acknowledgment of receipt
- § 42-16255 - Evidence that may be considered at hearings; pending administrative and judicial appeals
- § 42-16256 - Limitations
- § 42-16257 - Valuation of property
- § 42-16258 - Correcting tax roll by county treasurer
- § 42-16259 - Transmittal of corrected billing to taxpayer; delinquency; refunds; interest
Article 1 - Property Tax Oversight Commission
- § 42-17001 - Definitions
- § 42-17002 - Property tax oversight commission
- § 42-17003 - Duties; notification
- § 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; subsequent levy amount
- § 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 - Public access to estimates of revenues and expenses; notice of public hearing; access to adopted budget
- § 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
- § 42-17155 - County property tax information worksheet
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 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; exceptions; waiver
- § 42-18054 - Tax statements for mortgaged property; liability
- § 42-18055 - Posting payments; receipts
- § 42-18056 - Partial payment of taxes; certificates of purchase; delinquent taxes; payment plan agreement; fee
- § 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; separate certificate of purchase by assignment; 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 owning partial interest
- § 42-18152 - When lien may be fully redeemed; partial payment refund
- § 42-18153 - Amount required for redemption
- § 42-18154 - Certificate of redemption; statement of partial payment; 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; subsequent certificates of purchase by assignment
- § 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
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
- § 42-19003.01 - Computers and equipment; hardware; software; definition
- § 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
- § 42-19115 - Return of sale; distribution of proceeds
- § 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
Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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