ARS Title 42 - Taxation

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Arizona Law

Arizona Revised Statutes

Title 42

Arizona Revised Statutes Title 42

Taxation

Chapter 1	ADMINISTRATION
Article 1	Department of Revenue
42-1001	Definitions
42-1002	Department of revenue; director; appointments; search committee; compensation
42-1003	Department organization; director's staff; deputy director; assistant directors
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
Article 2	Reciprocity
42-1051	Definitions
42-1052	Suits to enforce state tax; comity
42-1053	Recognition and enforcement of other states' taxes
Article 3	General Administrative Provisions
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	Statutes 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
42-1109	Failure to file return; false or fraudulent return; mandamus; order to produce documents
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
42-1117	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 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
42-1125	Civil penalties; definition
42-1125.01	Civil penalties for return preparers, electronic filing and payment participants
42-1126	Fee for bad checks
42-1127	Criminal violations; classifications; place of trial; definition
42-1128	Recovery of collection costs
42-1129	Payment of tax by electronic funds transfer or other immediately available monies
Article 4	Liens and Priorities of Tax Claims
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
Article 5	Seizure of Property for Collection of 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
Article 6	Tax Appeals
42-1251	Appeal to the department; hearing
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
Chapter 2	TAXPAYER PROTECTION AND SERVICES
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
Article 2	Taxpayers' Bill of Rights
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	No additional audits or proposed assessments; 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; 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; definition
42-2076	Audit results; documentation
Article 3	Private Taxpayer Rulings
42-2101	Private taxpayer rulings; request; revocation or modification; definition
Article 4	Business Identification and Licensing Forms
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
Article 5	Innocent Spouses
42-2201	Election for relief from joint and several liability; definition
42-2202	Separate liability election; definition
Article 6	Protection of Computer Software Source Code
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
Chapter 3	LUXURY PRIVILEGE TAX
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	Revenue stamps
42-3007	Manner of affixing stamps; definition
42-3008	Refunds
42-3009	Exemption for articles and substances sold in interstate commerce
42-3010	Transaction invoices and other records; retention period
Article 2	Levy and Payment
42-3051	Levy of tax
42-3052	Classifications of luxuries; rates of tax
42-3053	Method of payment; receipts
Article 3	Disposition of Revenue
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
Article 4	Enforcement
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
Article 5	Cigarettes, Cigars and Tobacco Products
42-3201	Distributors license
42-3202	Payment of tax required to sell cigarettes, cigars and tobacco products
42-3203	Stamped packages required for cigarettes
42-3204	Affixing stamps and paying tax on cigarettes from out of state
42-3206	Cigarette stamp discount purchases
42-3207	Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action
42-3208	Return and payment by distributors of tobacco products other than cigarettes
42-3209	Redemption of unused tobacco product stamps and meter registration
42-3210	Unlawful use of stamps; classification; definition
42-3211	Cigarette distributors; filing requirements
Article 5.1	Delivery Sales of Tobacco Products
42-3221	Definitions
42-3222	Delivery sales
42-3223	Age verification
42-3224	Disclosure
42-3225	Shipping
42-3226	Registration and reporting; applicability
42-3227	Collection of taxes
42-3228	Penalties; violations; classification
42-3229	Enforcement
42-3230	Applicability; Indian reservations
Article 6	Tobacco Tax for Health Care
42-3251	Levy and collection of tobacco tax
42-3251.01	Levy and collection of tobacco tax
42-3252	Disposition of monies
42-3253	Administration
Article 7	Indian Reservation Tobacco Tax
42-3301	Definitions
42-3302	Levy; rates; disposition of revenues
42-3303	Tax on the consumer; precollection and remission by distributor
42-3304	Exemptions
42-3305	Enforcement; penalty for failure to precollect and remit tax; violation; classification
42-3306	Administration
42-3307	Preemption by state
Article 8	Liquors
42-3351	Bonds required of liquor wholesalers; exemption
42-3352	Reports of distillers and manufacturers
42-3353	Return and payment by vinous or malt liquor wholesalers
42-3354	Return and payment by spirituous or vinous liquor wholesalers
42-3355	Return and payment by domestic farm wineries and domestic microbreweries
Chapter 4	ESTATE AND GENERATION SKIPPING TAXES
Article 1	General Provisions
42-4001	Definitions
42-4002	Filing returns; time of filing
42-4003	Amended returns
42-4004	Payment of tax
42-4005	Payment before determination of tax
42-4006	Failure to pay tax after five years; sale by sheriff; fees
42-4007	Liability for tax; protest and appeal
42-4008	Lien and receipt for payment
42-4011	Determination of tax
42-4012	Rules and regulations
Article 2	Estate Tax
42-4051	Tax on residents' estates
42-4052	Tax on nonresidents' estates
Article 3	Generation Skipping Tax
42-4101	Definition
42-4102	Imposition of tax; liability for tax
Chapter 5	TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES
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	Privilege licenses; 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
42-5009	Certificates establishing deductions; liability for making false certificate
42-5010	Rates; distribution base
42-5011	Conditional sales
42-5012	Sales between affiliated persons
42-5013	Partnerships
42-5014	Return and payment of tax; estimated tax; extensions; abatements
42-5016	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; definition
42-5029.01	Qualifying Indian tribe; report; accounting procedures; definitions
42-5030	Transfers to the Arizona convention center development fund; distributions
42-5030.01; Version 2	Distribution of revenues for school facilities
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
42-5033	Special census
42-5033.01	Use of population estimates for state shared revenues; report
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	Prospective application of new law or interpretation or application of law; definition
Article 2	Transaction Privilege Classifications
42-5061	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
42-5072	Mining classification; definition
42-5073	Amusement classification
42-5074	Restaurant classification
42-5075	Prime contracting classification; exemptions; definitions
42-5076	Owner builder sales classification; definitions
42-5077	Membership camping classification
Article 3	Tax Exemption for Sales of Food
42-5101	Definitions
42-5102	Tax exemption for sales of food; nonexempt sales
42-5103	List of tax-exempt food items; distribution
42-5104	Records of sales
42-5105	Administrative rulings
42-5106	Rules
Article 4	Use Tax
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
Article 5	Severance Tax
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
Article 6	Telecommunication Service Excise Tax
42-5251	Definitions
42-5252	Levy of tax
42-5253	Remission and distribution of revenues
Article 7	Tax on Water Use
42-5301	Definition of municipal water delivery system
42-5302	Levy and payment of tax
42-5303	Administration
42-5304	Disposition of revenues
Article 8	Jet Fuel Excise and Use Tax
42-5351	Definitions
42-5352	Levy of tax
42-5353	Administration; disposition of revenues
42-5354	Exemption
Article 9	Rental Occupancy Tax
42-5401	Definitions
42-5402	Administration; employees; rule making powers
42-5403	Registration of landlords
42-5404	Levy of tax; purposes; distribution
42-5405	Exemptions
42-5406	Liability for tax; collection; tax as debt to state
42-5407	Monthly report of rent and taxes; time for payment; extension for time
42-5408	Personal liability for tax; remedies for collection
42-5409	Allocation of revenues
42-5410	Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget
42-5411	Procedure on variance between county share of tax monies received and budget estimate
Chapter 6	LOCAL EXCISE TAXES
Article 1	Administration of Transaction Privilege Use Taxes
42-6001	Collection and administration of transaction privilege tax and affiliated excise taxes; coordinated licensing, collection and audit functions
42-6002	Procedures for levy, collection and enforcement applicable to cities and towns
42-6003	Multi-municipal taxes; determination of municipality entitled to levy and collect taxes; appeal; definitions
42-6004	Exemption from municipal tax
42-6005	Unified audit committee; joint audits
42-6006	Municipal elections on tax issues
42-6007	Mobile telecommunications services; definitions
42-6008	Municipal interest rates
42-6009	Municipal refunds; valid claim; notice of denial; limitations period; conditions or requirements; interest; recovery of fees; definitions
Article 2	Model City Tax Code
42-6051	Definitions
42-6052	Municipal tax code commission
42-6053	Review and comment on proposed changes to model city tax code
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
Article 3	County Excise Taxes
42-6101	Definition of population
42-6102	Administration; exception
42-6103	County general excise tax; authority to levy; rate; distribution; use of proceeds
42-6104	County transportation excise tax for roads; counties with population of one million two hundred thousand or more persons
42-6105	County transportation excise tax; counties with population of one million two hundred thousand or more persons
42-6106	County transportation excise tax; county population requirements
42-6107	County transportation excise tax for roads; counties with population of four hundred thousand or less
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
Article 5	Government Property Lease Excise Tax
42-6201	Definitions
42-6202	Commercial government property lease excise tax
42-6203	Rates of tax
42-6204	Payment; return; interest; penalty
42-6205	Disposition of revenue
42-6206	Development agreements; acknowledgment of tax liability; default
42-6207	Enforcement
42-6208	Exempt government property improvements
42-6209	Abatement of tax for government property improvements in single central business district
42-6210	Park property lease excise tax
Chapter 11	PROPERTY 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
Article 2	Powers and Duties of Department of Revenue
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
Article 3	Exemptions
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 education and library property
42-11105	Exemption for health care property
42-11106	Exemption for apartments for elderly or handicapped residents
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, widowers and disabled persons
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; definition
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
Article 4	Qualifying for Exemptions
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
Chapter 12	PROPERTY CLASSIFICATION
Article 1	Classes of Property
42-12001	Class one property
42-12002	Class two property
42-12003	Class three property
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
Article 2	Rules and Procedures
42-12051	Treatment of partially completed or vacant improvements; notification; exception
42-12052	Review and verification of class three property; notice to owner; penalty; appeals
42-12053	Criteria for distinguishing residential property from rental property
42-12054	Change in classification of owner-occupied residence
42-12055	Review of and appeal from classification
Article 3	Historic Property Classification
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
Article 4	Agricultural Property Classification
42-12151	Definition of agricultural real property
42-12152	Criteria for classification of property used for agricultural purposes
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
Chapter 13	VALUATION OF LOCALLY ASSESSED PROPERTY
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
Article 2	Property Valuation by Assessors
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 and class two (P)
42-13055	Reducing minimum value for property in use
Article 3	Valuation of Agricultural Property
42-13101	Valuation of agricultural land
42-13102	Statement of agricultural lease
Article 4	Valuation of Golf Courses
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
Article 5	Valuation of Shopping Centers
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
Article 6	Equalization of Valuations
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
Article 7	Limitation on Valuation Increases
42-13301	Limited property value
42-13302	Determining limited value in cases of omissions and changes
42-13303	Limited property value of mobile homes
42-13304	Exemptions from limitation
Article 8	Valuation of Property of Manufacturers, Assembler or Fabricators
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
Article 9	Common Areas
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
Article 10	Timeshare Property
42-13451	Definitions
42-13452	Computing valuation
42-13453	Timeshare use form
42-13454	Managing entity as agent of owner
Chapter 14	VALUATION OF CENTRALLY ASSESSED PROPERTY
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
Article 2	Mines, Mills and Smelters
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
Article 3	Oil, Gas and Geothermal Properties
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
Article 4	Gas, Water, Electric and Sewer and Wastewater Utilities
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; definition
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
Article 5	Pipelines
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
Article 6	Valuation and Taxation of Airline Companies
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
Article 7	Valuation and Taxation of Private Car Companies
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
Article 8	Railroad Companies
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
Article 9	Telecommunications Companies
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
42-14404	Apportionment of valuation
Article 10	Airport Fuel Delivery Companies
42-14501	Definitions
42-14502	Exclusive method and procedure of valuation
42-14503	Computing valuation of airport fuel delivery company property; definitions
Chapter 15	ASSESSMENT PROCESS
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
Article 2	Listing and Assessing Property
42-15051	Time of assessment
42-15052	Compiling information; property report; examining documents; summoning witnesses
42-15053	Duty to report personal property; 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
Article 3	Assessment Notice
42-15101	Annual notice of full cash value
42-15102	Notice information entered by assessor
42-15103	Contents of notice form
42-15104	Appeal
42-15105	Supplemental notice and appeal of valuation in case of new construction, changes to assessment parcels and changes in use
Article 4	Real and Personal Property Assessment Roll
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
Article 5	Assessment of Permanently Affixed Mobile Homes
42-15201	Definitions
42-15202	Assessment of permanently affixed mobile homes as real property
42-15203	Affidavit of affixture
42-15204	Transition from unsecured to secured roll
42-15205	Perfecting liens on permanently affixed mobile homes
Article 6	Assessment of Remote Municipal Property
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
Chapter 16	PROPERTY TAX APPEALS AND REVIEWS
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
Article 2	Administrative Review of Valuation by Assessor
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
Article 3	County Board of Equalization
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 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
Article 4	State 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 from county assessor to state board of equalization
42-16158	Appeal of valuation 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	Increase or decrease in valuation or change in classification
42-16163	Hearing notices
42-16164	Decisions
42-16165	Deadlines for issuing decisions
42-16166	Transmitting changes in valuations
42-16167	Entry of changes and completion of roll
42-16168	Appeal to court
42-16169	Finality of decision
Article 5	Property Tax Appeals to Court
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
42-16206	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
Article 6	Correcting Property Tax Errors
42-16251	Definitions
42-16252	Notice of error; response; petition for review; appeal
42-16253	Reporting personal property tax error before notice of error is issued
42-16254	Notice of claim; response; petition for review; appeal; definition
42-16255	Evidence that may be considered at hearings; extent of correction; pending administrative and judicial appeals
42-16256	Limitations
42-16257	Valuation of property
42-16258	Correcting tax roll by county treasurer
Chapter 17	LEVY
Article 1	Property Tax Oversight Commission
42-17001	Definitions
42-17002	Property tax oversight commission
42-17003	Duties
42-17004	Hearing and appeals of commission findings
42-17005	Adjustments to levy
Article 2	Primary Property Tax Levy Limits
42-17051	Limit on county, municipal and community college primary property tax levy
42-17052	Values furnished by county assessor
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
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
Article 3	Local Government Budgeting Process
42-17101	Annual county and municipal financial statement and estimate of expenses
42-17102	Contents of estimate of expenses
42-17103	Publication of estimates of expenses and notice of public hearing and special meeting
42-17104	Hearing and special meeting 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
Article 4	Levy
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
Article 5	Special Secondary Property Tax Levies
42-17201	County levy limit override
42-17202	Community college district levy limit override
42-17203	County levy for community college; election
Article 6	Assessment, Levy and Collection of Local Taxes
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
Article 7	Residential Property Tax Deferral
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
Chapter 18	COLLECTION AND ENFORCEMENT
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
Article 2	Payment
42-18051	Notice of tax; payment by electronic funds transfer
42-18052	Due dates and times; delinquency
42-18053	Interest on delinquent taxes; exception
42-18054	Tax statements for mortgaged property
42-18055	Posting payments; receipts
42-18056	Partial payment of taxes; partial receipt
42-18057	Payment of tax by part owner; lien for contribution
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
Article 3	Sale of Tax Lien for Delinquent Taxes
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; 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
Article 4	Redemption of Tax Liens
42-18151	Who may redeem real property tax liens; persons under disability; persons owning partial interest
42-18152	When lien may be redeemed
42-18153	Amount required for redemption
42-18154	Certificate of redemption; issuance; contents; fee
42-18155	Payment of redemption money to holder of certificate of purchase or registered certificate
Article 5	Judicial Foreclosure of Right of Redemption
42-18201	Action to foreclose right to redeem; applicability
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
Article 6	Administrative Foreclosure of Right of Redemption
Article 6.1	Conveyance to State on Failure to Redeem
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
Article 7	Sale of Land Held by State Under Tax Deed
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
Article 8	Abatement of Tax and Removal of Lien
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
Article 9	Seizure and Sale of Personal Property for Delinquent Taxes
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
Chapter 19	PERSONAL PROPERTY
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
42-19004	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
Article 2	Personal Property Tax Appeals
42-19051	Administrative review of valuation by assessor
42-19052	Appeal from assessor
Article 3	Levy and Collection
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
42-19114	Bill of sale
42-19115	Return of sale; distribution of proceeds
42-19116	Exemption from seizure for dwellings on possessory rights that are taxed as personal property; definition
42-19117	Tax as debt against property owner; action to collect tax
42-19118	Clearing uncollectible tax
Article 4	Mobile Homes
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; extension of due date; exemption of interest and penalty

Richard Keyt is a business, transactions, contracts, real estate, estate planning and internet law attorney licensed to practice law in Arizona. He has provided legal services to businesses and people in Arizona since 1980. Formerly a partner at one of the largest law firms in Arizona, Rick now provides big firm quality legal services at small firm rates. Rick can be reached by telephone at 602-906-4953, ext. 3, email at rickkeyt@keytlaw.com and fax at 602-297-6890. Rick's Arizona law, internet, e-commerce and domain name law web site is KEYTLaw, located at www.keytlaw.com. Communicating with Richard Keyt via email or otherwise does not cause you to become a client or cause your communications to be confidential or subject to the attorney client privilege.

KEYTLaw does not guaranty that the Arizona Revised Statutes displayed on www.keytlaw.com are current or complete versions of Arizona statutory law. The statutory information is furnished "as is" and it may not include the current version of the law or new Arizona statutes. See the Arizona State Legislature's web site for more information about the most recent version of Arizona statutes.

This page was last modified on May 27, 2009.

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