2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-17301 Definitions


AZ Rev Stat § 42-17301 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-17301. Definitions

In this article, unless the context otherwise requires:

1. " Property taxes" means all ad valorem taxes that are levied by all taxing jurisdictions and that become a lien on a residence, including special assessments.

2. " Residence" means real and personal property and improvements that constitute an owner-occupied dwelling that is classified as class three pursuant to section 42-12003.

3. " Tax deferred residence" means a residence on which property taxes are deferred pursuant to this article for the current or any prior tax year.

4. " Taxable income" has the same meaning prescribed in section 43-1001.

5. " Taxpayer" means an individual or an individual's legal representative who files a claim for deferral pursuant to this article.

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