2013 Arizona Revised Statutes
Title 42 - Taxation

Chapter 1 ADMINISTRATION
Article 1 Department of Revenue
Article 2 ReciprocityArticle 3 General Administrative ProvisionsArticle 4 Liens and Priorities of Tax ClaimsArticle 5 Seizure of Property for Collection of TaxesArticle 6 Tax AppealsChapter 2 TAXPAYER PROTECTION AND SERVICES
Article 1 Confidentiality of Taxpayer Information
Article 2 Taxpayers' Bill of RightsArticle 3 Private Taxpayer RulingsArticle 4 Business Identification and Licensing FormsArticle 5 Innocent SpousesArticle 6 Protection of Computer Software Source CodeArticle 7 Managed Audit AgreementsChapter 3 LUXURY PRIVILEGE TAX
Article 1 General Administration
Article 2 Levy and PaymentArticle 3 Disposition of RevenueArticle 4 EnforcementArticle 5 Cigarettes, Cigars and Tobacco ProductsArticle 6 Tobacco Tax for Health CareArticle 7 Indian Reservation Tobacco TaxArticle 8 LiquorsArticle 9 Tobacco Tax for Early Childhood Development and HealthChapter 5 TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES
Article 1 General Administrative Provisions
Article 2 Transaction Privilege ClassificationsArticle 3 Tax Exemption for Sales of FoodArticle 4 Use TaxArticle 5 Severance TaxArticle 6 Telecommunication Service Excise TaxArticle 7 Tax on Water UseArticle 8 Jet Fuel Excise and Use TaxArticle 9 Prepaid Wireless Telecommunications E911 Excise TaxChapter 6 LOCAL EXCISE TAXES
Article 1 Administration of Local Excise Taxes
Article 2 Model City Tax CodeArticle 3 County Excise TaxesArticle 5 Government Property Lease Excise TaxChapter 11 PROPERTY TAX
Article 1 General Provisions
Article 2 Powers and Duties of Department of RevenueArticle 3 ExemptionsArticle 4 Qualifying for ExemptionsChapter 12 PROPERTY CLASSIFICATION
Article 1 Classes of Property
Article 2 Rules and ProceduresArticle 3 Historic Property ClassificationArticle 4 Agricultural Property ClassificationChapter 13 VALUATION OF LOCALLY ASSESSED PROPERTY
Article 1 General Administrative Provisions
Article 2 Property Valuation by AssessorsArticle 3 Valuation of Agricultural PropertyArticle 4 Valuation of Golf CoursesArticle 5 Valuation of Shopping CentersArticle 6 Equalization of ValuationsArticle 7 Limitation on Valuation IncreasesArticle 8 Valuation of Property of Manufacturers, Assemblers or FabricatorsArticle 9 Common AreasArticle 10 Timeshare PropertyChapter 14 VALUATION OF CENTRALLY ASSESSED PROPERTY
Article 1 General Provisions and Procedures
Article 2 Mines, Mills and SmeltersArticle 3 Oil, Gas and Geothermal PropertiesArticle 4 Gas, Water, Electric and Sewer and Wastewater UtilitiesArticle 5 PipelinesArticle 6 Valuation and Taxation of Airline CompaniesArticle 7 Valuation and Taxation of Private Car CompaniesArticle 8 Railroad CompaniesArticle 9 Telecommunications CompaniesArticle 10 Airport Fuel Delivery CompaniesChapter 15 ASSESSMENT PROCESS
Article 1 Determining Assessed Valuation
Article 2 Listing and Assessing PropertyArticle 3 Assessment NoticeArticle 4 Real and Personal Property Assessment RollArticle 5 Assessment of Permanently Affixed Mobile HomesArticle 6 Assessment of Remote Municipal PropertyChapter 16 PROPERTY TAX APPEALS AND REVIEWS
Article 1 General Provisions
Article 2 Administrative Review of Valuation by AssessorArticle 3 County Board of EqualizationArticle 4 State Board of EqualizationArticle 5 Property Tax Appeals to CourtArticle 6 Correcting Property Tax ErrorsChapter 17 LEVY
Article 1 Property Tax Oversight Commission
Article 2 Primary Property Tax Levy LimitsArticle 3 Local Government Budgeting ProcessArticle 4 LevyArticle 5 Special Secondary Property Tax LeviesArticle 6 Assessment, Levy and Collection of Local TaxesArticle 7 Residential Property Tax DeferralArticle 8 Elderly AssistanceChapter 18 COLLECTION AND ENFORCEMENT
Article 1 Tax Collector
Article 2 PaymentArticle 3 Sale of Tax Lien for Delinquent TaxesArticle 4 Redemption of Tax LiensArticle 5 Judicial Foreclosure of Right of RedemptionArticle 6 Conveyance to State on Failure to RedeemArticle 7 Sale of Land Held by State Under Tax DeedArticle 8 Abatement of Tax and Removal of LienArticle 9 Seizure and Sale of Personal Property for Delinquent TaxesChapter 19 PERSONAL PROPERTY
Article 1 Assessment
Article 2 Personal Property Tax AppealsArticle 3 Levy and CollectionArticle 4 Mobile Homes

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