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Arizona Law Arizona Revised Statutes Title 42Arizona 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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