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

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.