Article IX — Public Debt, Revenue and Taxation
27 sections · 0 paragraphs in this article.
Ariz. Const. art. IX, § 1 Surrender of power of taxation; uniformity of taxes
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Section 1. The power of taxation shall never be surrendered, suspended or contracted away. Except as provided by section 18 of this article, all taxes shall be uniform upon the same class of property within the territorial limits of the authority levying the tax, and shall be lev…
Ariz. Const. art. IX, § 2 Property subject to taxation; exemptions
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Section 2. A. All property in this state that is not exempt under the laws of the United States or under this section is subject to taxation as provided by law. B. Property that has been conveyed to evade taxation is not exempt. C. The following property is exempt from taxation: …
Ariz. Const. art. IX, § 3 Annual tax; purposes; amount; tax laws; payment of taxes into state treasury
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No tax shall be levied except in pursuance of law, and every law imposing a tax shall state distinctly the object of the tax, to which object only it shall be applied. All taxes levied and collected for state purposes shall be paid into the state treasury in money only.
Ariz. Const. art. IX, § 4 Fiscal year; annual statement of receipts and expenditures; deficit
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[Repealed.]
Ariz. Const. art. IX, § 5 Power of state to contract debts; purposes; limit; restrictions
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In addition to the above limited power to contract debts the state may borrow money to repel invasion, suppress insurrection, or defend the state in time of war; but the money thus raised shall be applied exclusively to the object for which the loan shall have been authorized or …
Ariz. Const. art. IX, § 6 Local assessments and taxes
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[Repealed.]
Ariz. Const. art. IX, § 7 Gift or loan of credit; subsidies; stock ownership; joint ownership
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[Repealed.]
Ariz. Const. art. IX, § 8.1 Unified school district debt limit
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(2) The provisions of section 18, subsections (3), (4), (5) and (6) of this article shall not apply to this section.
Ariz. Const. art. IX, § 8 Local debt limits; assent of taxpayers
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(2) The provisions of section 18, subsections (3), (4), (5) and (6) of this article shall not apply to this section.
Ariz. Const. art. IX, § 9 Statement of tax and objects
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[Repealed.]
Ariz. Const. art. IX, § 10 Aid of church, private or sectarian school, or public service corporation
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[Repealed.]
Ariz. Const. art. IX, § 11 Taxing procedure; license tax on registered vehicles
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From and after December 31, 1973, a license tax is hereby imposed on vehicles registered for operation upon the highways in Arizona, which license tax shall be in lieu of all ad valorem property taxes on any vehicle subject to such license tax. Such license tax shall be collected…
Ariz. Const. art. IX, § 12 Authority to provide for levy and collection of license and other taxes
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[Repealed.]
Ariz. Const. art. IX, § 12.1 Temporary taxes; repeal from and after May 31, 2013
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Section 12.1. A. A temporary tax is levied for the purpose of raising state revenues for primary and secondary education, health and human services and public safety. B. The temporary tax is levied and shall be collected beginning on June 1, 2010 and shall continue for thirty-six…
Ariz. Const. art. IX, § 13 Inventory, materials and products of manufacturers; production livestock and animals; tax exemption
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1. Raw or unfinished materials, unassembled parts, work in process or finished products, constituting the inventory of a manufacturer or manufacturing establishment located within the state and principally engaged in the fabrication, production and manufacture of products, wares …
Ariz. Const. art. IX, § 14 Use and distribution of vehicle, user, and gasoline and diesel tax receipts
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[Repealed.]
Ariz. Const. art. IX, § 15 License tax on aircraft
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1. Regularly scheduled aircraft operated by an air line company for the primary purpose of carrying persons or property for hire in interstate, intrastate, or international transportation. 2. Aircraft owned and held by an aircraft dealer solely for purposes of sale. 3. Aircraft o…
Ariz. Const. art. IX, § 16 Exemption of watercraft from ad valorem property taxes
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"Watercraft", as used in this section, shall be defined as provided by law.
Ariz. Const. art. IX, § 17 Economic estimates commission; appropriation limitation; powers and duties of commission
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(2) For purposes of this section, "state revenues": (a) Include all monies, revenues, fees, fines, penalties, funds, tuitions, property and receipts of any kind whatsoever received by or for the account of the state or any of its agencies, departments, offices, boards, commission…
Ariz. Const. art. IX, § 18 Residential ad valorem tax limits; limit on increase in values; definitions
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Section 18. (1) The maximum amount of ad valorem taxes that may be collected from residential property in any tax year shall not exceed one per cent of the property's full cash value as limited by this section. (2) The limitation provided in subsection (1) does not apply to: (a) …
Ariz. Const. art. IX, § 19 Limitation on annual increases in local ad valorem tax levies; exceptions
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(2) The limitation prescribed by subsection (1) does not apply to: (a) Ad valorem taxes or special assessments levied to pay the principal of and the interest and redemption charges on bonded indebtedness or other lawful long-term obligations issued or incurred for a specific pur…
Ariz. Const. art. IX, § 20 Expenditure limitation; adjustments; reporting
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(2) Expenditures in excess of the limitations determined pursuant to subsection (1) of this section may be authorized as follows: (a) Upon affirmative vote of two-thirds of the members of the governing board for expenditures directly necessitated by a natural or man-made disaster…
Ariz. Const. art. IX, § 21 Expenditure limitations for school districts and community college districts
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(2) The economic estimates commission shall determine and publish prior to May 1 of each year the aggregate expenditure limitation for all school districts for the following fiscal year. The aggregate expenditure limitation shall be determined by adjusting the total amount of exp…
Ariz. Const. art. IX, § 22 Vote required to increase state revenues; application; exceptions
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(B) The requirements of this section apply to any act that provides for a net increase in state revenues in the form of: 1. The imposition of any new tax. 2. An increase in a tax rate or rates. 3. A reduction or elimination of a tax deduction, exemption, exclusion, credit or othe…
Ariz. Const. art. IX, § 23 Expenditures required by initiative or referendum; funding source
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Section 23. A. An initiative or referendum measure that proposes a mandatory expenditure of state revenues for any purpose, establishes a fund for any specific purpose or allocates funding for any specific purpose must also provide for an increased source of revenues sufficient t…
Ariz. Const. art. IX, § 24 Prohibition of new real property sale or transfer taxes
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Section 24. The state, any county, city, town, municipality or other political subdivision of the state, or any district created by law with authority to impose any tax, fee, stamp requirement or other assessment, shall not impose any new tax, fee, stamp requirement or other asse…
Ariz. Const. art. IX, § 25 Prohibition of new or increased taxes on services
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Section 25. The state, any county, city, town, municipal corporation, or other political subdivision of the state, or any district created by law with authority to impose any tax, fee, stamp requirement, or other assessment, shall not impose or increase any sales tax, transaction…