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2020 Arizona Revised Statutes
Title 42 - Taxation
Chapter 1 ADMINISTRATION
Article 1 Department of Revenue
Article 1 Confidentiality of Taxpayer Information
Article 1 General Administration
Article 1 General Administrative Provisions
Article 1 Administration of Local Excise Taxes
Article 1 General Provisions
Article 1 Classes of Property
Article 1 General Administrative Provisions
Article 1 General Provisions and Procedures
Article 1 Determining Assessed Valuation
Article 1 General Provisions
Article 1 Property Tax Oversight Commission
Article 1 Tax Collector
Article 1 Assessment
Article 1 Department of Revenue
- § 42-1001 Definitions
- § 42-1002 Department of revenue; director; appointments; compensation
- § 42-1003 Department organization; director's staff; deputy director; assistant directors; fingerprinting; consumer reports; definition
- § 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
- § 42-1051 Definitions
- § 42-1052 Suits to enforce state tax; comity
- § 42-1053 Recognition and enforcement of other states' taxes
- § 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 Statute 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; nonaudit adjustments; electronic filing
- § 42-1109 Failure to file return; false or fraudulent return; limited scope review; mandamus; order to produce documents; electronic portal
- § 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
- § 42-1116.02 Department of revenue tax fraud interdiction fund; uses
- § 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, political subdivisions 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
- § 42-1125.02 Civil penalties; online lodging operators; appeal; definitions
- § 42-1126 Fee for bad checks; definition
- § 42-1127 Criminal violation; classification; place of trial; definitions
- § 42-1128 Recovery of collection costs
- § 42-1129 Payment of tax by electronic funds transfer
- § 42-1130 Temporary tax relief for out-of-state employees and out-of-state businesses; disaster recovery; notice; definitions
- § 42-1131 Electronic signatures; definition
- § 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
- § 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
- § 42-1251 Appeal to the department; hearing
- § 42-1251.01 Appeals of suspension, revocation or refusal to renew liquor licenses; hearings; definition
- § 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
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
- § 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 Additional audits or proposed assessments prohibited; 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 and fees; 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; applicability; initial audit contact
- § 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
- § 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
- § 42-2201 Election for relief from joint and several liability; definition
- § 42-2202 Separate liability election; definition
- § 42-2203 Protection from application of joint overpayment against spouse's delinquencies or debts; recovery of protected monies; appeal
- § 42-2251 Definitions
- § 42-2252 Protection from order to produce computer software source code; exceptions
- § 42-2253 Authorized subpoenas
- § 42-2254 Safeguards and protections
- § 42-2301 Definitions
- § 42-2302 Managed audit agreements
- § 42-2303 Managed audit operations; appeal
- § 42-2304 Interest and penalties; refunds
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 Tax stamps; general requirements
- § 42-3008 Refunds; definitions
- § 42-3009 Exemption for articles and substances sold in interstate commerce
- § 42-3010 Transaction invoices and other records; retention period
- § 42-3051 Levy of tax
- § 42-3052 Classifications of luxuries; rates of tax
- § 42-3053 Method of payment; receipts; electronic filings of returns, reports and other documents; license applications and requests for refund or rebate; definition
- § 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
- § 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
- § 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
- § 42-3301 Definitions
- § 42-3302 Levy; rates; disposition of revenues
- § 42-3303 Tax on the consumer; precollection and remission by distributor
- § 42-3303.01 Stamps required for cigarettes sold on Indian reservations to enrolled tribal members; definition
- § 42-3304 Exemptions; rules
- § 42-3305 Enforcement; penalty for failure to precollect and remit tax; violation; classification
- § 42-3306 Administration
- § 42-3307 Preemption by state
- § 42-3308 Agreements between the department and tribal tax authorities; definition
- § 42-3351 Bonds required of liquor wholesalers; exemption
- § 42-3352 Reports of distillers and manufacturers
- § 42-3353 Return and payment by cider or malt liquor wholesalers
- § 42-3354 Return and payment by spirituous or vinous liquor wholesalers
- § 42-3355 Return and payment by farm wineries, manufacturers, direct shipment licensees, microbreweries and craft distillers
- § 42-3356 Bonds required of farm wineries and direct shipment licensees; exemption
- § 42-3371 Levy and collection of tax on cigarettes, cigars and other forms of tobacco
- § 42-3372 Disposition of monies
- § 42-3401 Tobacco distributor licenses; application; conditions; revocations and cancellations
- § 42-3402 Contraband tobacco products
- § 42-3403 Tobacco product retailers; vehicle as place of business prohibited; exceptions
- § 42-3404 Exemptions and exclusions of certain tobacco products from tobacco taxes
- § 42-3405 Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing requirements; retention period
- § 42-3406 Refunds and rebates of tobacco taxes; supporting documentation; distributor's burden of proof
- § 42-3451 Acquisition and possession of cigarettes and roll-your-own tobacco; definitions
- § 42-3452 Payment of tax required to sell, distribute or transfer tobacco products
- § 42-3453 Presumption of tax on unstamped cigarettes
- § 42-3454 Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions
- § 42-3455 Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering
- § 42-3456 Tax stamps as indicia of taxes paid; exception; definitions
- § 42-3457 Unstamped cigarettes
- § 42-3458 Discount purchases of tax stamps; refund, redemption and rebate amounts
- § 42-3459 Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver
- § 42-3460 Redemption of unused or spoiled tax stamps and meter registration; definitions
- § 42-3461 Unlawful use of stamps; classification; definition
- § 42-3462 Cigarette and roll-your-own tobacco; filing requirements; definition
- § 42-3501 Return and payment by distributors of tobacco products other than cigarettes
- § 42-3502 Transport of untaxed other tobacco products prohibited; exceptions; definition
- § 42-3503 Acquisition and possession of untaxed other tobacco products; definitions
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 Transaction privilege tax and municipal privilege tax licenses; fees; renewal; 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
- § 42-5008.01 Liability for amounts equal to retail transaction privilege tax due
- § 42-5009 Certificates establishing deductions; liability for making false certificate
- § 42-5010 Rates; distribution base
- § 42-5010.01 Transaction privilege tax; additional rate increment
- § 42-5011 Conditional sales
- § 42-5012 Sales between affiliated persons
- § 42-5013 Partnerships
- § 42-5014 Return and payment of tax; estimated tax; extensions; abatements
- § 42-5015 Filing by electronic means
- § 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; withholding; definition
- § 42-5029.01 Qualifying Indian tribe; report; accounting procedures; definitions
- § 42-5029.02 Distribution of revenues for education; 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
- § 42-5032.02 Distribution of revenues for city, town or county infrastructure improvements related to manufacturing facilities; definitions
- § 42-5033 Special census
- § 42-5033.01 Use of population estimates for state shared revenues
- § 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
- § 42-5039 Qualified destination management companies; definitions
- § 42-5040 Sourcing of certain transactions involving tangible personal property; definitions
- § 42-5041 Partial assessment of costs to local governments, councils and authorities
- § 42-5042 Online lodging operators; requirements; definitions
- § 42-5043 Liability; marketplace facilitators; remote sellers; refund claims; audits; definition
- § 42-5044 Nexus; out-of-state businesses; threshold; applicability; rulemaking; reporting; definition
- § 42-5061 Retail classification; definitions
- § 42-5061; Version 2 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; definitions
- § 42-5072 Mining classification; definition
- § 42-5072; Version 2 Mining classification; definition
- § 42-5073 Amusement classification
- § 42-5074 Restaurant classification
- § 42-5075 Prime contracting classification; exemptions; definitions
- § 42-5076 Online lodging marketplace classification; definitions
- § 42-5101 Definitions
- § 42-5102 Tax exemption for sales of food; nonexempt sales
- § 42-5104 Records of sales
- § 42-5106 Rules
- § 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 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
- § 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
- § 42-5251 Definitions
- § 42-5252 Levy of tax; applicability
- § 42-5253 Remission and distribution of revenues
- § 42-5301 Definition of municipal water delivery system
- § 42-5302 Levy and payment of tax
- § 42-5303 Administration
- § 42-5304 Disposition of revenues
- § 42-5351 Definitions
- § 42-5352 Levy of tax
- § 42-5353 Administration; disposition of revenues
- § 42-5354 Exemption
- § 42-5401 Definitions
- § 42-5402 Levy of tax
- § 42-5403 Administration of tax; distribution of revenues
- § 42-5404 Liability
- § 42-5451 Definitions
- § 42-5452 Levy and rate of tax; effect of federal excise tax
- § 42-5453 Return statement and payment by marijuana establishment; penalty; interest; rules; confidential information
Article 1 Administration of Local Excise Taxes
- § 42-6001 Collection and administration of transaction privilege tax and affiliated excise taxes; intergovernmental contract or agreement; method of payment
- § 42-6002 Administration; procedures for levy, collection and enforcement applicable to cities and towns; definition
- § 42-6003 Multi-municipal taxes; determination of municipality entitled to levy and collect taxes; appeal; definitions
- § 42-6004 Exemption from municipal tax; definitions
- § 42-6004; Version 2 Exemption from municipal tax; definitions
- § 42-6005 Unified audit committee; audits
- § 42-6006 Municipal elections on tax issues
- § 42-6007 Mobile telecommunications services; definitions
- § 42-6008 Municipal interest rates
- § 42-6009 Online lodging; definitions
- § 42-6010 Retail business location municipal tax incentives; prohibition; penalty; exceptions; definitions
- § 42-6011 Municipal transaction privilege tax rates; residential rentals; notification; applicability
- § 42-6012 Municipal transaction privilege tax; sales of electricity, natural gas or liquefied petroleum gas
- § 42-6013 Electronic consolidated real property management tax returns; definition
- § 42-6014 Municipal jet fuel excise tax
- § 42-6015 Municipal transaction privilege tax; food; exemption
- § 42-6016 Mobile food vendors; definitions
- § 42-6017 Municipal taxation of businesses selling tangible personal property at retail; state preemption; exceptions; definitions
- § 42-6051 Definitions
- § 42-6052 Municipal tax code commission; members; meetings; model city tax code; official copy; review and comment on proposed amendments; annual report
- § 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
- § 42-6101 Definition of population
- § 42-6102 Administration; exception
- § 42-6103 County general excise tax; authority to levy; rate; distribution; use of proceeds
- § 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
- § 42-6112 County excise tax for county judgment bonds
- § 42-6113 County excise tax on coal mining
- § 42-6201 Definitions
- § 42-6202 Commercial government property lease excise tax; database
- § 42-6203 Rates of tax
- § 42-6204 Payment; return; interest; penalty; annual reports
- § 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; definition
- § 42-6210 Park property lease excise 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
- § 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
- § 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 residents or residents with disabilities
- § 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 and widowers and persons with disabilities
- § 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
- § 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 educational institutions
- § 42-11132.01 Property leased to a church, religious assembly or religious institution
- § 42-11133 Exemption for affordable housing projects; definition
- § 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
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
- § 42-12051 Treatment of partially completed or vacant improvements; notification; exception
- § 42-12052 Review and verification of class three property; civil penalty; appeals
- § 42-12053 Criteria for distinguishing primary residential property, secondary residential property and 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
- § 42-12058 Registry of real property burdened by conservation easements
- § 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
- § 42-12151 Definition of agricultural real property
- § 42-12152 Criteria for classification of property used for agricultural purposes; exception; affidavit
- § 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
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
- § 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, class two (P) and class six
- § 42-13055 Reducing minimum value for property in use
- § 42-13056 Taxable value of solar energy devices classified as personal property; depreciated value; definition
- § 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
- § 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
- § 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
- § 42-13301 Limited property value
- § 42-13302 Determining limited value in cases of modifications, omissions and changes
- § 42-13304 Exemptions from limitation
- § 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
- § 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
- § 42-13451 Definitions
- § 42-13452 Computing valuation
- § 42-13453 Timeshare use form
- § 42-13454 Managing entity as agent of owner
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
- § 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
- § 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
- § 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; definitions
- § 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
- § 42-14159 Computing valuation of distribution cooperatives; standard market value factor; definitions
- § 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
- § 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
- § 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
- § 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
- § 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
- § 42-14501 Definitions
- § 42-14502 Exclusive method and procedure of valuation
- § 42-14503 Computing valuation of airport fuel delivery company property; definitions
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
- § 42-15051 Time of assessment
- § 42-15052 Compiling information; property report; examining documents; summoning witnesses
- § 42-15053 Duty to report personal property; exemption; contents of report; 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
- § 42-15101 Annual notice of full cash value; amended notice of valuation
- § 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
- § 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
- § 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
- § 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
- § 42-15301 Definition of possessory improvement
- § 42-15302 Valuation of possessory improvements
- § 42-15303 Determining limited property value of possessory improvements
- § 42-15304 Tax levy of possessory improvements
- § 42-15305 Applicability
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
- § 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
- § 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
- § 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 Decision of the state board
- § 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
- § 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 New owner of property; review and appeal
- § 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
- § 42-16251 Definitions
- § 42-16252 Notice of proposed correction; response; petition for review; appeal
- § 42-16253 Reporting personal property tax error before notice of proposed correction is issued
- § 42-16254 Notice of claim; response; petition for review; appeal
- § 42-16255 Evidence that may be considered at hearings; pending administrative and judicial appeals
- § 42-16256 Limitations
- § 42-16257 Valuation of property
- § 42-16258 Correcting tax roll by county treasurer
- § 42-16259 Transmittal of corrected billing to taxpayer; delinquency; refunds; interest
Article 1 Property Tax Oversight Commission
- § 42-17001 Definitions
- § 42-17002 Property tax oversight commission
- § 42-17003 Duties; notification
- § 42-17004 Hearing and appeals of commission findings
- § 42-17005 Adjustments to levy
- § 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; subsequent levy amount
- § 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
- § 42-17101 Annual county and municipal financial statement and estimate of expenses
- § 42-17102 Contents of estimate of expenses
- § 42-17103 Public access to estimates of revenues and expenses; notice of public hearing; access to adopted budget
- § 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
- § 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
- § 42-17201 County levy limit override
- § 42-17202 Community college district levy limit override
- § 42-17203 County levy for community college; election
- § 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
- § 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 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
- § 42-18051 Notice of tax; payment by electronic funds transfer
- § 42-18052 Due dates and times; delinquency
- § 42-18053 Interest on delinquent taxes; exceptions
- § 42-18054 Tax statements for mortgaged property; liability
- § 42-18055 Posting payments; receipts
- § 42-18056 Partial payment of taxes; certificates of purchase; delinquent taxes; payment plan agreement; fee
- § 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
- § 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; separate certificate of purchase by assignment; 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
- § 42-18151 Who may redeem real property tax liens; persons owning partial interest
- § 42-18152 When lien may be fully redeemed; partial payment refund
- § 42-18153 Amount required for redemption
- § 42-18154 Certificate of redemption; statement of partial payment; issuance; contents; fee
- § 42-18155 Payment of redemption money to holder of certificate of purchase or registered certificate
- § 42-18201 Action to foreclose right to redeem; subsequent certificates of purchase by assignment
- § 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
- § 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
- § 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
- § 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
- § 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
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
- § 42-19003.01 Computers and equipment; hardware; software; definition
- § 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
- § 42-19051 Administrative review of valuation or classification by assessor
- § 42-19052 Appeal from assessor
- § 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
- § 42-19115 Return of sale; distribution of proceeds
- § 42-19117 Tax as debt against property owner; action to collect tax
- § 42-19118 Clearing uncollectible tax
- § 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.
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