Title 42 — Taxation

A. Except as otherwise provided in this section, if a lease of a government property improvement was entered into before June 1, 2010, or if a development agreement, ordinance or resolution was approved by the governing body of the government lessor before June 1, 2010 that autho…

A. The taxes that are levied pursuant to this article are: 1. Due and payable to the county treasurer annually on or before December 1. 2. Delinquent if not paid on or before that date. B. The government lessor shall calculate the excise tax for each prime lessee, submit a return…

A. The county treasurer shall separately account for payments received under this article with respect to each government property improvement. B. Within thirty days after receiving tax revenues under this article, the county treasurer shall pay to the following taxing jurisdicti…

A. Each lease or development agreement between a prime lessee and a government lessor entered into after June 30, 1996 shall include: 1. A notice of the tax liability under this article. 2. A provision that failure by the prime lessee to pay the tax after notice and an opportunit…

Unless the context otherwise requires, the enforcement of the tax imposed under this article shall be governed by sections 545 through 590 of the model city tax code, as adopted by the city or town in which the government property improvement is located or, if the government prop…

The tax under this article, section 42-6206, subsection B and section 42-6209, subsection C do not apply with respect to: 1. Property that is used for a governmental activity. 2. Property that is used for public housing. 3. Easements and rights-of-way of railroads and gas, electr…

A. A city or town may abate the tax provided for under this article for a limited period beginning when the certificate of occupancy is issued and ending eight years after the certificate of occupancy is issued on a government property improvement that is constructed either befor…

B. The tax prescribed by this section shall be assessed, collected and distributed in the same manner as prescribed in this article for the government property lease excise tax, except that: 1. Section 42-6206 does not apply to a lease with the national park service. 2. The tax r…

In chapters 11 through 19 of this title, unless the context otherwise requires: 1. "Assessed valuation" means the value derived by applying the applicable percentage prescribed by chapter 15, article 1 of this title to the full cash value or limited property value of the property…

All property in this state is subject to taxation except as provided in article IX, Constitution of Arizona, and article 3 of this chapter.

This title shall not be construed to require or permit double taxation.

A person on whom a tax has been imposed or levied under any law relating to taxation may not test the validity or amount of tax, either as plaintiff or defendant, if any of the taxes: 1. Levied and assessed in previous years against the person's property have not been paid. 2. Th…

A. Except as provided in chapter 16, article 6 of this title, within one year after payment of the first installment of tax, an action may be maintained to recover any tax that was illegally collected. B. If the court determines that the tax due is less than the amount paid, the …

A court may not issue an injunction, writ of mandamus or any other extraordinary writ in any action or proceeding against the state, a county or municipality or a state, county or municipal officer to prevent or enjoin: 1. Extending an assessment on the tax roll. 2. Collecting an…

Each of the following documents and entries are prima facie evidence of the facts stated in them: 1. The entries made in the county treasurer's records. 2. The records of the county board of supervisors. 3. The valuations and roll and the accompanying resolutions. 4. The delinque…

The lack of description, a misdescription or an irregularity in the description of property on the roll does not invalidate an assessment if it can be ascertained or proved what property is intended.

A. The county assessor or the department shall: 1. Make public documents and public records that relate to locally assessed property valuation and assessment available to the public in the media and format in which they are maintained on or before the date prescribed by law on wh…

In performing its duties under this title the department may: 1. Study the property tax systems of other states. 2. Employ technical experts and assistants and contract for services as necessary to carry out its duties. 3. Appoint advisory committees that represent various classe…

A. The department may: 1. Examine alleged violations of this title relating to valuing property and assessing and collecting taxes. 2. Request the attorney general or the county attorney in the respective county to commence and prosecute actions and proceedings or to represent th…

A. The department shall investigate property valuations and any matters relating to property taxes and shall require the production of any private or public record relating to those valuations or property taxes. B. The director or the director's agent may: 1. Enter on and examine…

A. Subject to subsection B of this section, the department shall: 1. Prescribe guidelines for applying standard appraisal methods and techniques that shall be used by the department and county assessors in determining the valuation of property. 2. Prepare and maintain manuals and…

A. The department may maintain a complete and current record of all property that is subject to property tax and of property tax assessments in this state. B. The county assessors, county treasurers, county boards of equalization and state board of equalization shall notify the d…

In this article, unless the context otherwise requires: 1. "Afflicted" means persons who, because of a mental or physical condition, illness or condition of distress, adversity or harassment, or imminent risk of such condition, are unable to reasonably take care of themselves or …

A. Federal, state, county and municipal property is exempt from taxation, including: 1. Property that is owned by a nonprofit organization but is used by this state or a political subdivision during the entire tax year exclusively for a governmental activity. 2. Property that is …

A. Public debts as evidenced by the bonds of this state, counties, municipalities and other political subdivisions are exempt from taxation. B. Article 4 of this chapter does not apply to the exemption from taxation for public debts that are evidenced by bonds.

A. Libraries, colleges, school buildings and other buildings that are used for education, with their furniture, libraries and equipment and the land that is appurtenant to and used with them, are exempt from taxation if they are used for education and not used or held for profit.…

A. Hospitals for the relief of the indigent or afflicted, appurtenant land and their fixtures and equipment are exempt from taxation if they are not used or held for profit. B. Property that is used to operate a health care institution that provides medical, nursing or health rel…

Property that is used to operate a nonprofit residential apartment housing facility that is structured for persons with disabilities or persons who are sixty-two years of age or older is exempt from taxation if either of the following circumstances applies: 1. The property is loc…

Property of charitable institutions for the relief of the indigent or afflicted, appurtenant land and their fixtures, equipment and other reasonably required property including property used for the administration of such relief, are exempt from taxation if the institutions and p…

The grounds and buildings owned by agricultural societies are exempt from taxation if they are used only for those purposes and are not used or held for profit.

A. Property or buildings that are used or held primarily for religious worship, including land, improvements, furniture and equipment, are exempt from taxation if the property is not used or held for profit. B. Within ten days after receiving an initial affidavit of eligibility s…

A. Cemeteries as defined in section 32-2101 that are set apart and used to inter deceased human beings and historic private burial sites and historic private cemeteries as defined in section 41-511.04 are exempt from taxation. B. The owner of a cemetery, historic private burial s…

A. The property of widows and widowers, of persons with total and permanent disabilities and of veterans with service or nonservice connected disabilities who are residents of this state is exempt from taxation as provided by article IX, section 2, Constitution of Arizona, and su…

Observatories that are maintained for astronomical research and education for the public welfare and property that is used in the work or maintenance of observatories, including property held in trust, are exempt from taxation if the observatories and other property are used only…

Land and buildings that are owned by societies to prevent cruelty to animals and to shelter, care for and control animals are exempt from taxation if the land and buildings are used only for those purposes and are not used or held for profit.

A. Property that is held by a charitable organization, recognized under section 501(c)(3) of the internal revenue code, for transfer to this state or to a political subdivision of this state to be used as parkland is exempt from taxation if the charitable organization does not re…

Property that is held by a charitable organization, recognized under section 501(c)(3) of the internal revenue code, to preserve and protect scientific, biological, geological, paleontological, natural or archaeological resources is exempt from taxation.

Property of musical, dramatic, dance and community arts groups, botanical gardens, museums and zoos that are qualified as nonprofit charitable organizations under section 501(c)(3) of the internal revenue code is exempt from taxation if the property is used for those purposes and…

The property of a volunteer fire department that is recognized under section 501 of the internal revenue code is exempt from taxation if the property is used exclusively for fire suppression and prevention activities and is neither used nor occupied by or for the benefit of any p…

A. Property that is owned by a volunteer nonprofit organization that is recognized under section 501(c)(4) of the internal revenue code and that is operated exclusively to promote social welfare and provide community quasi-governmental services in an unincorporated area of a coun…

Property that is owned by a volunteer nonprofit organization is exempt from taxation if it meets all of the following requirements: 1. The property is used exclusively for the purpose of performing roadway cleanup and beautification on a gratuitous basis. 2. The property is not u…

Property that is owned by a United States veterans' organization that qualifies as a charitable organization and that is recognized under either section 501(c)(3) or 501(c)(19) of the internal revenue code is exempt from taxation if the property is used predominantly for those pu…

Property that is not used or held for profit and that is owned by a community service organization the mission of which is to serve a population that includes persons who are indigent or afflicted, as defined in section 42-11101, and that qualifies as a charitable organization an…

A commodity, as defined in 7 United States Code section 2, that is consigned for resale in a warehouse in this state in or from which the commodity is deliverable on a contract for future delivery subject to the rules of a commodity market regulated by the United States commodity…

Animal and poultry feed, including salts, vitamins and other additives, for animal or poultry consumption is exempt from taxation.

A possessory interest consisting of property or improvements pursuant to a lease from this state or a political subdivision of this state is exempt from taxation if it is used by an association or institution that meets all of the following requirements: 1. The purpose of the ass…

Stocks of raw or unfinished materials, unassembled parts, work in progress or finished products that constitute the inventory of a retailer, wholesaler or manufacturer that is located in this state and that is principally engaged in reselling the materials, parts or products are …

Livestock and poultry as defined in section 3-1201, aquatic animals as defined in section 3-2901 and colonies of bees are exempt from taxation as provided by article IX, section 13, Constitution of Arizona. For purposes of this section, "poultry" includes ratites.

A. Pursuant to article IX, section 2, subsection F, Constitution of Arizona, personal property that is class two property pursuant to section 42-12002, paragraph 2, subdivision (a) or (b) and that is used for agricultural purposes or personal property that is class one property p…

A. The following personal property has no situs in this state and is exempt from taxation: 1. Personal property moving through this state to a final destination outside this state. 2. Personal property consigned to a warehouse in this state from a point outside this state for sto…