2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-11057 Client county equipment capitalization fund
42-11057. Client county equipment capitalization fund
A. A client county equipment capitalization fund is established consisting of monies received by the department pursuant to section 42-13004, subsection F, paragraph 2.
B. The fund shall be administered by the department. Monies in the fund shall be used by the department for expenses necessary to upgrade and modernize equipment used to provide data processing services to the county assessors pursuant to section 42-13004, subsection C. Such equipment shall include, but not be limited to, modems, printers, terminals, communication lines and controllers. Upgrades may include the cost of analysis to determine the most appropriate and economical equipment to provide the services required in section 42-13004.
C. Monies in the fund are not subject to legislative appropriation and are exempt from the lapsing provisions of section 35-190.
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