2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-13004 Data processing equipment and systems


AZ Rev Stat § 42-13004 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-13004. Data processing equipment and systems

A. County assessors shall use data processing systems that are prescribed by the department, but a county assessor who has a data processing system that is compatible with the system prescribed by the department may continue to use that system if it is coordinated with the system prescribed by the department.

B. A county may contract with a private supplier or with another political subdivision for equipment or services that are necessary to meet the requirements of the department if the data processing system is compatible and coordinated with the system prescribed by the department.

C. If a county does not own, lease or contract for data processing equipment or services that are necessary to meet the department's requirements, the department may contract with the county to furnish the equipment or services to the county.

D. On application by the board of supervisors, the department shall authorize a county to prepare its own tax rolls and assessment abstracts if the data processing system used by the county in preparing the rolls and abstracts is compatible and coordinated with the system prescribed by the department.

E. The office of county assessor is responsible for paying the cost of its data processing system and permanent records that are prescribed by the department.

F. Monies collected by the department pursuant to subsections C and E of this section shall be distributed as follows:

1. The first sixty cents per parcel collected pursuant to an intergovernmental agreement between the department and the county assessor for data processing services shall be deposited in the state general fund.

2. Any additional monies collected in excess of sixty cents per parcel shall be deposited in the client county equipment capitalization fund established in section 42-11057.

G. The unencumbered fiscal year-end fund balance shall not exceed three hundred thousand dollars. Any unencumbered fiscal year-end balance in excess of three hundred thousand dollars shall be transferred to the state general fund.

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