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Arizona Revised Statutes
Taxation
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Section
42-1001
Definitions
Section
42-1002
Department of revenue; director; appointments; compensation
Section
42-1003
Department organization; director's staff; deputy director; assistant directors; fingerprinting; consumer reports; definitions
Section
42-1004
General powers and duties of the department; res judicata; remedies; enforcement; special collections account
Section
42-1005
Powers and duties of director
Section
42-1006
Interrogatories to taxpayers; power to require information; classification
Section
42-1007
Service of process upon the director
Section
42-1008
Employee preparation of tax returns for compensation prohibited
Section
42-1051
Definitions
Section
42-1052
Suits to enforce state tax; comity
Section
42-1053
Recognition and enforcement of other states' taxes
Section
42-1101
Application
Section
42-1101.01
Definitions
Section
42-1102
Taxpayer bonds; definition
Section
42-1103
Enjoining delinquent taxpayer from engaging or continuing in business
Section
42-1103.01
Action to enjoin return preparers
Section
42-1103.02
Understatement of taxpayer's liability by return preparer; civil penalty; definition
Section
42-1103.03
Suspension from electronic filing program
Section
42-1104
Statute of limitation; exceptions
Section
42-1105
Taxpayer identification, verification and records; retention
Section
42-1105.01
Signatures; return preparers and electronic return preparers; definition
Section
42-1105.02
Date of filing by electronic means; definitions
Section
42-1105.03
Unauthorized disclosure; violation; classification
Section
42-1106
Time limitations for credit and refund claims
Section
42-1107
Extension of time for filing returns
Section
42-1108
Audit; deficiency assessments; nonaudit adjustments; electronic filing
Section
42-1109
Failure to file return; false or fraudulent return; limited scope review; mandamus; order to produce documents; electronic portal
Section
42-1110
Successor liability for tax
Section
42-1111
Jeopardy assessments
Section
42-1112
Enforcement powers and duties
Section
42-1113
Closing agreements
Section
42-1114
Suit to recover taxes
Section
42-1115
Payment under protest
Section
42-1116
Disposition of tax revenues
Section
42-1116.01
Department of revenue administrative fund
Section
42-1116.02
Department of revenue tax fraud interdiction fund; uses
Section
42-1117
Tax refund account
Section
42-1118
Refunds, credits, offsets and abatements
Section
42-1119
Denial of refund
Section
42-1120
Overpayment and underpayment; spouses; trusts and estates
Section
42-1121
Overpayment and underpayment in different tax years
Section
42-1122
Setoff for debts to state agencies, political subdivisions and courts; revolving fund; definitions
Section
42-1123
Interest
Section
42-1124
Failure to affix stamps or pay or account for tax; forfeiture of commodity; sale of forfeited commodity; effect of seizure and sale; request for administrative hearing; definitions
Section
42-1125
Civil penalties; definition
Section
42-1125.01
Civil penalties for return preparers, electronic filing and payment participants
Section
42-1125.02
Civil penalties; online lodging operators; appeal; definitions
Section
42-1126
Fee for bad checks; definition
Section
42-1127
Criminal violation; classification; place of trial; definitions
Section
42-1128
Recovery of collection costs
Section
42-1129
Payment of tax by electronic funds transfer
Section
42-1130
Temporary tax relief for out-of-state employees and out-of-state businesses; disaster recovery; notice; definitions
Section
42-1131
Electronic signatures; definition
Section
42-1151
Lien
Section
42-1152
Filing of lien; notice; recording
Section
42-1153
Release or subordination of lien
Section
42-1154
Priority of tax claim
Section
42-1155
Voluntary liens on property; security for delinquent taxes
Section
42-1201
Levy and distraint; definition
Section
42-1202
Surrender of property subject to levy; definition
Section
42-1203
Production of books
Section
42-1204
Property exempt from levy
Section
42-1205
Notice and sale of seized property
Section
42-1206
Authority to release levy and return property
Section
42-1207
Financial institutions data match; prohibited disclosure; civil liability; fee; definition
Section
42-1251
Appeal to the department; hearing
Section
42-1251.01
Appeals of suspension, revocation or refusal to renew liquor licenses; hearings; definition
Section
42-1252
State board of tax appeals
Section
42-1253
Appeal to state board of tax appeals; definition
Section
42-1254
Appeal to tax court
Section
42-1255
Burden of proof
Section
42-2001
Definitions
Section
42-2002
Disclosure of confidential information prohibited
Section
42-2003
Authorized disclosure of confidential information
Section
42-2004
Violation; classification
Section
42-2051
Arizona taxpayer assistance office; taxpayer problem resolution officer; duties
Section
42-2052
Erroneous advice or misleading statements by the department; abatement of penalties and interest; definitions
Section
42-2053
Procedures involving taxpayer interviews
Section
42-2054
Disclosure of taxpayer information
Section
42-2055
Taxpayer assistance orders
Section
42-2056
Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; attorney general approval; rules; definition
Section
42-2057
Agreement for installment payments of tax
Section
42-2058
Basis for evaluating employee performance
Section
42-2059
Additional audits or proposed assessments prohibited; exceptions
Section
42-2060
Refund if items of income transfer from one year to another
Section
42-2061
Expedited review of jeopardy assessments
Section
42-2062
Abatement of penalties and fees; definition
Section
42-2063
Department responsibilities; decision deadlines; definition
Section
42-2064
Reimbursement of fees and other costs; definitions
Section
42-2065
Abatement of interest for errors or delays caused by the department
Section
42-2066
Statute of limitations on tax debts
Section
42-2067
Limitation on the use of pseudonyms by department employees
Section
42-2068
Suspension of running of period of limitations during taxpayer disability
Section
42-2069
Taxpayer communications with practitioners; confidentiality; definitions
Section
42-2070
Prohibited audit techniques
Section
42-2071
Reimbursement of bank costs caused by erroneous tax levies
Section
42-2072
Stay of enforcement actions pending offer in compromise
Section
42-2073
Report of employee misconduct; definition
Section
42-2074
Equitable relief from joint and several liability
Section
42-2075
Audit duration; applicability; initial audit contact
Section
42-2076
Audit results; documentation
Section
42-2077
Distribution of tax decisions; definitions
Section
42-2078
New interpretation or application of law; affirmative defense; definition
Section
42-2079
Suspension of liabilities by reason of disasters, terroristic or military actions or states of emergency; definitions
Section
42-2080
Rulings, procedures, notices and other administrative announcements; notice; public comment; records; confidentiality; exceptions
Section
42-2101
Private taxpayer rulings; request; revocation or modification; taxpayer information ruling; definitions
Section
42-2151
Providing business and employer identifiers, licenses, numbers and other forms
Section
42-2152
List of agencies having authority over starting and conducting business
Section
42-2153
Questionnaire of proposed business
Section
42-2154
Limitation on requirements of article
Section
42-2201
Election for relief from joint and several liability; definition
Section
42-2202
Separate liability election; definition
Section
42-2203
Protection from application of joint overpayment against spouse's delinquencies or debts; recovery of protected monies; appeal
Section
42-2251
Definitions
Section
42-2252
Protection from order to produce computer software source code; exceptions
Section
42-2253
Authorized subpoenas
Section
42-2254
Safeguards and protections
Section
42-2301
Definitions
Section
42-2302
Managed audit agreements
Section
42-2303
Managed audit operations; appeal
Section
42-2304
Interest and penalties; refunds
Section
42-3001
Definitions
Section
42-3002
Preemption by state of luxury taxation
Section
42-3003
Powers of administration and regulation
Section
42-3004
Rules
Section
42-3005
Agents and other employees; bond; credentials; removal
Section
42-3006
Tax stamps; general requirements
Section
42-3008
Refunds; definitions
Section
42-3009
Exemption for articles and substances sold in interstate commerce
Section
42-3010
Transaction invoices and other records; retention period
Section
42-3051
Levy of tax
Section
42-3052
Classifications of luxuries; rates of tax
Section
42-3053
Method of payment; receipts; electronic filings of returns, reports and other documents; license applications and requests for refund or rebate; definition
Section
42-3101
Deposit
Section
42-3102
Distribution to state general fund
Section
42-3103
Monies allocated for state school aid
Section
42-3104
Monies allocated to the corrections fund
Section
42-3106
Monies allocated to the drug treatment and education fund; state department of corrections revolving fund
Section
42-3151
Inspection of records and stocks of luxuries
Section
42-3152
Personal liability for tax, increases, interest, penalties and collection charges
Section
42-3153
Remedies for collection
Section
42-3154
Failure or refusal to permit examination of records; classification; additional civil and criminal penalties
Section
42-3251
Levy and collection of tobacco tax
Section
42-3251.01
Levy and collection of tobacco tax
Section
42-3251.02
Levy and collection of tobacco tax for smoke-free Arizona fund
Section
42-3252
Disposition of monies
Section
42-3253
Administration
Section
42-3301
Definitions
Section
42-3302
Levy; rates; disposition of revenues
Section
42-3303
Tax on the consumer; precollection and remission by distributor
Section
42-3303.01
Stamps required for cigarettes sold on Indian reservations to enrolled tribal members; definition
Section
42-3304
Exemptions; rules
Section
42-3305
Enforcement; penalty for failure to precollect and remit tax; violation; classification
Section
42-3306
Administration
Section
42-3307
Preemption by state
Section
42-3308
Agreements between the department and tribal tax authorities; definition
Section
42-3351
Bonds required of liquor wholesalers; exemption
Section
42-3352
Reports of distillers and manufacturers
Section
42-3353
Return and payment by cider or malt liquor wholesalers
Section
42-3354
Return and payment by spirituous or vinous liquor wholesalers
Section
42-3355
Return and payment by farm wineries, manufacturers, direct shipment licensees, microbreweries and craft distillers
Section
42-3356
Bonds required of farm wineries and direct shipment licensees; exemption
Section
42-3371
Levy and collection of tax on cigarettes, cigars and other forms of tobacco
Section
42-3372
Disposition of monies
Section
42-3401
Tobacco distributor licenses; application; conditions; revocations and cancellations
Section
42-3402
Contraband tobacco products
Section
42-3403
Tobacco product retailers; vehicle as place of business prohibited; exceptions
Section
42-3404
Exemptions and exclusions of certain tobacco products from tobacco taxes
Section
42-3405
Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing requirements; retention period
Section
42-3406
Refunds and rebates of tobacco taxes; supporting documentation; distributor's burden of proof
Section
42-3451
Acquisition and possession of cigarettes and roll-your-own tobacco; definitions
Section
42-3452
Payment of tax required to sell, distribute or transfer tobacco products
Section
42-3453
Presumption of tax on unstamped cigarettes
Section
42-3454
Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions
Section
42-3455
Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering
Section
42-3456
Tax stamps as indicia of taxes paid; exception; definitions
Section
42-3457
Unstamped cigarettes
Section
42-3458
Discount purchases of tax stamps; refund, redemption and rebate amounts
Section
42-3459
Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver
Section
42-3460
Redemption of unused or spoiled tax stamps and meter registration; definitions
Section
42-3461
Unlawful use of stamps; classification; definition
Section
42-3462
Cigarette and roll-your-own tobacco; filing requirements; definition
Section
42-3501
Return and payment by distributors of tobacco products other than cigarettes
Section
42-3502
Transport of untaxed other tobacco products prohibited; exceptions; definition
Section
42-3503
Acquisition and possession of untaxed other tobacco products; definitions
Section
42-5001
Definitions
Section
42-5002
Exclusions from gross income, receipts or proceeds
Section
42-5003
Administration and enforcement of article; employees; bonds
Section
42-5004
Department records
Section
42-5005
Transaction privilege tax and municipal privilege tax licenses; fees; renewal; revocation; violation; classification
Section
42-5006
Taxpayer bonds; out of state licensed contractors and manufactured building dealers
Section
42-5007
Taxpayer security; out-of-state prime contractors; definition
Section
42-5008
Levy of tax; purposes; distribution
Section
42-5008.01
Liability for amounts equal to retail transaction privilege tax due
Section
42-5009
Certificates establishing deductions; liability for making false certificate; tax exclusion; definitions
Section
42-5010
Rates; distribution base
Section
42-5010.01
Transaction privilege tax; additional rate increment
Section
42-5011
Conditional sales
Section
42-5012
Sales between affiliated persons
Section
42-5013
Partnerships
Section
42-5014
Return and payment of tax; estimated tax; extensions; abatements; definitions
Section
42-5015
Filing by electronic means
Section
42-5016
Credit for telecommunications service revenue reductions
Section
42-5017
Credit for accounting and reporting expenses; definition
Section
42-5018
Method of payment
Section
42-5019
Reporting sales made in more than one class
Section
42-5020
Persons engaged in more than one business
Section
42-5021
Payment of additional taxes after audit
Section
42-5022
Burden of proving sale not at retail
Section
42-5023
Presumption as to tax base
Section
42-5024
Personal liability for tax; remedies for collection
Section
42-5025
Failure or refusal to permit examination of records; classification
Section
42-5026
Failure to file return; notice; hearing; levy of tax
Section
42-5027
Enjoining defaulting taxpayer from continuing in business
Section
42-5028
Failure to pay; personal liability
Section
42-5029
Remission and distribution of monies; withholding; definition
Section
42-5029.01
Qualifying Indian tribe; report; accounting procedures; definitions
Section
42-5029.02
Distribution of revenues for education; definitions
Section
42-5030
Transfers to the Arizona convention center development fund; distributions
Section
42-5030.01
Distribution of revenues for school facilities
Section
42-5031
Distribution of multipurpose facility revenues to district
Section
42-5031.01
Distribution of revenues for Indian tribal postsecondary educational institutions; definition
Section
42-5032
Distribution of bridge construction and highway improvement revenues to county; definitions
Section
42-5032.01
Distribution of revenues for tourism and sports authority
Section
42-5032.02
Distribution of revenues for city, town or county infrastructure improvements related to manufacturing facilities; definitions
Section
42-5033
Special census
Section
42-5033.01
Use of population estimates for state shared revenues
Section
42-5034
Determination of place of business for distribution of tax monies
Section
42-5034.01
Mobile telecommunications services; definitions
Section
42-5035
Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget
Section
42-5036
Procedure upon variance between county share of tax monies received and budget estimate
Section
42-5037
Notices
Section
42-5038
Transaction and privilege taxes independent of other taxes
Section
42-5039
Qualified destination management companies; definitions
Section
42-5040
Sourcing of certain transactions involving tangible personal property; definitions
Section
42-5042
Online lodging operators; requirements; definitions
Section
42-5043
Liability; marketplace facilitators; remote sellers; refund claims; audits; definition
Section
42-5044
Nexus; out-of-state businesses; threshold; applicability; rulemaking; reporting; definition
Section
42-5061
Retail classification; definitions
Section
42-5061
Version 2 - Retail classification; definitions
Section
42-5062
Transporting classification
Section
42-5063
Utilities classification; definitions
Section
42-5064
Telecommunications classification; definitions
Section
42-5065
Publication classification; definition
Section
42-5066
Job printing classification
Section
42-5067
Pipeline classification
Section
42-5068
Private car line classification
Section
42-5069
Commercial lease classification; definitions
Section
42-5070
Transient lodging classification; definition
Section
42-5071
Personal property rental classification; definitions
Section
42-5072
Mining classification; definition
Section
42-5072
Version 2 - Mining classification; definition
Section
42-5073
Amusement classification
Section
42-5074
Restaurant classification
Section
42-5075
Prime contracting classification; exemptions; definitions
Section
42-5076
Online lodging marketplace classification; definitions
Section
42-5101
Definitions
Section
42-5102
Tax exemption for sales of food; nonexempt sales
Section
42-5104
Records of sales
Section
42-5106
Rules
Section
42-5121
Definitions
Section
42-5122
Tax exemption; sales to Indian tribes, tribally owned businesses, tribal entities and affiliated Indians
Section
42-5123
Records of transaction
Section
42-5151
Definitions
Section
42-5152
Presumption
Section
42-5153
Exclusions from sales price
Section
42-5154
Registration of retailers
Section
42-5155
Levy of tax; tax rate; purchaser's liability
Section
42-5156
Tangible personal property provided under a service contract or warranty; definition
Section
42-5157
Motor vehicles removed from inventory
Section
42-5158
Motor vehicles used by motor vehicle manufacturers
Section
42-5159
Exemptions
Section
42-5160
Liability for tax
Section
42-5161
Collection from purchaser; receipt; tax as debt to state
Section
42-5162
Monthly return; time for payment; extension of time; quarterly payment
Section
42-5163
Personal liability for tax; remedies for collection
Section
42-5164
Disposition of revenue
Section
42-5165
Retailer; advertising absorption of tax prohibited; penalty
Section
42-5166
Diesel fuel imported and used by locomotives; exemption
Section
42-5167
Use tax direct payment
Section
42-5168
Use tax percentage based reporting; definitions
Section
42-5201
Definitions
Section
42-5202
Levy of tax
Section
42-5203
Sales at retail; exemption
Section
42-5204
Computation of the net severance base
Section
42-5205
Administration; allocation of revenues
Section
42-5206
Sales between affiliated persons
Section
42-5251
Definitions
Section
42-5252
Levy of tax; applicability
Section
42-5253
Remission and distribution of revenues
Section
42-5301
Definition of municipal water delivery system
Section
42-5302
Levy and payment of tax
Section
42-5303
Administration
Section
42-5304
Disposition of revenues
Section
42-5351
Definitions
Section
42-5352
Levy of tax
Section
42-5353
Administration; disposition of revenues
Section
42-5354
Exemption
Section
42-5401
Definitions
Section
42-5402
Levy of tax
Section
42-5403
Administration of tax; distribution of revenues
Section
42-5404
Liability
Section
42-5451
Definitions
Section
42-5452
Levy and rate of tax; effect of federal excise tax
Section
42-5453
Return statement and payment by marijuana establishment; penalty; interest; rules; confidential information
Section
42-6001
Collection and administration of transaction privilege tax and affiliated excise taxes; intergovernmental contract or agreement; method of payment
Section
42-6002
Administration; procedures for levy, collection and enforcement applicable to cities and towns; definition
Section
42-6003
Multi-municipal taxes; determination of municipality entitled to levy and collect taxes; appeal; definitions
Section
42-6004
Exemption from municipal tax; definitions
Section
42-6004
Version 2 - Exemption from municipal tax; definitions
Section
42-6005
Unified audit committee; audits
Section
42-6006
Municipal elections on tax issues
Section
42-6007
Mobile telecommunications services; definitions
Section
42-6008
Municipal interest rates
Section
42-6009
Online lodging; definitions
Section
42-6010
Retail business location municipal tax incentives; prohibition; penalty; exceptions; definitions
Section
42-6011
Municipal transaction privilege tax rates; residential rentals; notification; applicability
Section
42-6012
Municipal transaction privilege tax; sales of electricity, natural gas or liquefied petroleum gas
Section
42-6013
Electronic consolidated real property management tax returns; definition
Section
42-6014
Municipal jet fuel excise tax
Section
42-6015
Municipal transaction privilege tax; food; exemption
Section
42-6016
Mobile food vendors; definitions
Section
42-6017
Municipal taxation of businesses selling tangible personal property at retail; state preemption; exceptions; definitions
Section
42-6051
Definitions
Section
42-6052
Municipal tax code commission; members; meetings; model city tax code; official copy; review and comment on proposed amendments; annual report
Section
42-6054
Modifications to model city tax code; notice and hearing
Section
42-6055
Authority of municipalities to provide retroactive relief from model city tax code
Section
42-6056
Municipal tax hearing office
Section
42-6101
Definition of population
Section
42-6102
Administration; exception
Section
42-6103
County general excise tax; authority to levy; rate; distribution; use of proceeds
Section
42-6105
County transportation excise tax; counties with population of one million two hundred thousand or more persons
Section
42-6106
County transportation excise tax
Section
42-6107
County transportation excise tax for roads
Section
42-6108
Tax on hotels
Section
42-6108.01
Tax on hotels
Section
42-6109
Jail facilities excise tax; maintenance of effort; definition
Section
42-6109.01
Jail facilities excise tax; maintenance of effort; definitions
Section
42-6110
County use tax on electricity
Section
42-6111
County capital projects tax
Section
42-6112
County excise tax for county judgment bonds
Section
42-6113
County excise tax on coal mining
Section
42-6201
Definitions
Section
42-6202
Commercial government property lease excise tax; database
Section
42-6203
Rates of tax
Section
42-6204
Payment; return; interest; penalty; annual reports
Section
42-6205
Disposition of revenue
Section
42-6206
Leases and development agreements; notice of tax liability; approval requirements; default
Section
42-6207
Enforcement
Section
42-6208
Exempt government property improvements
Section
42-6209
Abatement of tax for government property improvements in single central business district; definition
Section
42-6210
Park property lease excise tax
Section
42-11001
Definitions
Section
42-11002
Property subject to taxation
Section
42-11003
Double taxation prohibited
Section
42-11004
Payment of tax as prerequisite to testing validity
Section
42-11005
Suit to recover illegally levied, assessed or collected tax; refund
Section
42-11006
Injunctive relief prohibited
Section
42-11007
Evidentiary value of records
Section
42-11008
Validity of assessment despite irregularities in the roll
Section
42-11009
Public access to valuation and assessment information
Section
42-11051
General powers of department relating to property valuation
Section
42-11052
Investigating and prosecuting violations
Section
42-11053
Investigating property valuations
Section
42-11054
Standard appraisal methods and techniques
Section
42-11056
Department records of valuations; notifying department of changes in valuations
Section
42-11057
Client county equipment capitalization fund
Section
42-11101
Definitions
Section
42-11102
Exemption for government property; application of procedural provisions
Section
42-11103
Exemption for government bonded indebtedness; application of procedural provisions
Section
42-11104
Exemption for educational and library property
Section
42-11105
Exemption for health care property
Section
42-11106
Exemption for apartments for elderly residents or residents with disabilities
Section
42-11107
Exemption for institutions for relief of indigent or afflicted
Section
42-11108
Exemption for grounds and buildings owned by agricultural societies
Section
42-11109
Exemption for religious property; affidavit
Section
42-11110
Exemption for cemeteries
Section
42-11111
Exemption for property of widows and widowers and persons with disabilities
Section
42-11112
Exemption for observatories
Section
42-11113
Exemption for land and buildings owned by animal control and humane societies
Section
42-11114
Exemption for property held for conveyance as parkland; recapture
Section
42-11115
Exemption for property held to preserve or protect scientific resources
Section
42-11116
Exemption for property of arts and science organizations
Section
42-11117
Exemption for property of volunteer fire departments
Section
42-11118
Exemption for social welfare and quasi-governmental service property; qualifying activities
Section
42-11119
Exemption for property of volunteer roadway cleanup and beautification organizations
Section
42-11120
Exemption for property of veterans' organizations
Section
42-11121
Exemption for property of charitable community service organizations
Section
42-11122
Exemption for trading commodities
Section
42-11123
Exemption for animal and poultry feed
Section
42-11124
Exemption for possessory interests for educational or charitable activities
Section
42-11125
Exemption for inventory, materials and products
Section
42-11126
Exemption for production livestock and animals; definition
Section
42-11127
Exempt personal property
Section
42-11128
Exemption for personal property in transit; violation; classification
Section
42-11129
Exemption for property of fraternal societies
Section
42-11130
Exemption for public library organizations
Section
42-11131
Exemption for low income Indian housing; definitions
Section
42-11132
Property leased to educational institutions
Section
42-11132.01
Property leased to a church, religious assembly or religious institution
Section
42-11133
Exemption for affordable housing projects; definition
Section
42-11151
Procedure, affidavits and forms
Section
42-11152
Affidavit; false statements
Section
42-11153
Deadline for filing affidavit
Section
42-11154
Establishing nonprofit status
Section
42-11155
Property owned by charitable institutions but used for other purposes
Section
42-12001
Class one property
Section
42-12002
Class two property
Section
42-12003
Class three property; definition
Section
42-12004
Class four property
Section
42-12005
Class five property
Section
42-12006
Class six property
Section
42-12007
Class seven property
Section
42-12008
Class eight property
Section
42-12009
Class nine property
Section
42-12010
Purpose of classification of property
Section
42-12051
Treatment of partially completed or vacant improvements; notification; exception
Section
42-12052
Review and verification of class three property; civil penalty; appeals
Section
42-12053
Criteria for distinguishing primary residential property, secondary residential property and rental property
Section
42-12054
Change in classification of owner-occupied residence
Section
42-12055
Review of and appeal from classification
Section
42-12056
Renewable energy systems valuation; definition
Section
42-12057
Criteria for renewable energy property
Section
42-12058
Registry of real property burdened by conservation easements
Section
42-12101
Definitions
Section
42-12102
Application for classification as historic property; period of classification
Section
42-12103
Review of application by state historic preservation officer; approval or denial
Section
42-12104
Valuation and assessment
Section
42-12105
Disqualification
Section
42-12106
Effect of changing circumstances
Section
42-12107
Penalties
Section
42-12108
Reports
Section
42-12151
Definition of agricultural real property
Section
42-12152
Criteria for classification of property used for agricultural purposes; exception; affidavit
Section
42-12153
Application for classification of property used for agricultural purposes
Section
42-12154
Approval of nonconforming property
Section
42-12155
Notice of approval or disapproval; appeal
Section
42-12156
Notice of change in use
Section
42-12157
Recapture and penalty for false information or failure to notify of change in use
Section
42-12158
Inspections by county assessor
Section
42-12159
Restoration of agricultural classification and valuation; refund
Section
42-13002
Relationship between department and county assessors
Section
42-13003
Report on property that has not been appraised
Section
42-13004
Data processing equipment and systems
Section
42-13005
Sales-ratio studies
Section
42-13006
Qualifications of appraisers and assessing personnel; certification program
Section
42-13007
Education, training and certification advisory committee
Section
42-13051
Duties of county assessor
Section
42-13052
Continuing valuation of class two, three and four property
Section
42-13053
Exception list; review of valuation
Section
42-13054
Taxable value of personal property; depreciated values of personal property in class one, class two (P) and class six
Section
42-13055
Reducing minimum value for property in use
Section
42-13056
Taxable value of solar energy devices classified as personal property; depreciated value; definition
Section
42-13101
Valuation of agricultural land
Section
42-13102
Statement of agricultural lease
Section
42-13151
Definition of golf course
Section
42-13152
Computing valuation of golf courses
Section
42-13154
Covenant not to convert golf course to another use; violation; penalty
Section
42-13201
Definition of shopping center
Section
42-13202
Exclusive method and procedure for valuing shopping centers; confidentiality
Section
42-13203
Replacement cost less depreciation method of valuing shopping centers; election to use income method on appeal
Section
42-13204
Election to use income method of valuation initially
Section
42-13205
Valuation method applied on appeal
Section
42-13206
Valuation of dedicated parking or common areas
Section
42-13251
Equalization of valuations by department
Section
42-13252
Scope of equalization
Section
42-13253
Notice of equalization order
Section
42-13254
Date of issue; effective date
Section
42-13255
Appeal
Section
42-13256
Adjustments of equalized property values by assessor
Section
42-13257
Report to property tax oversight commission
Section
42-13301
Limited property value
Section
42-13302
Determining limited value in cases of modifications, omissions and changes
Section
42-13304
Exemptions from limitation
Section
42-13351
Method and procedures for valuing property of manufacturers, assemblers or fabricators; confidentiality
Section
42-13352
Determining valuation of property of manufacturers, assemblers or fabricators
Section
42-13353
Depreciated values of personal property of manufacturers, assemblers and fabricators
Section
42-13354
Assessing personal property construction work in progress; definition
Section
42-13355
Assessing clean rooms as personal property; definition
Section
42-13401
Exclusive method of identifying and valuing common areas
Section
42-13402
Identifying common areas; definition
Section
42-13403
Computing valuation
Section
42-13404
Deed restriction on common area use
Section
42-13451
Definitions
Section
42-13452
Computing valuation
Section
42-13453
Timeshare use form
Section
42-13454
Managing entity as agent of owner
Section
42-13501
Limit on valuation of real property with abandoned renewable energy equipment
Section
42-13551
Definition of guest ranch
Section
42-13552
Deed restriction on guest ranch use; covenants; violation; penalty
Section
42-13601
Definitions
Section
42-13602
Applicability of article; property
Section
42-13603
Valuation; income method; requirements; confidentiality; definitions
Section
42-13604
Required documentation
Section
42-13605
Appeals
Section
42-14001
Properties subject to valuation by the department; limitation on valuation increases
Section
42-14002
Notice of preliminary valuation; hearing
Section
42-14003
Information considered in determining valuation; notice of determination
Section
42-14004
Change of valuation
Section
42-14005
Appeal from valuation determined by department
Section
42-14006
Signatures for documents; alternative methods
Section
42-14051
Annual determination of valuation
Section
42-14052
Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights
Section
42-14053
Determining and reporting valuation of producing mines and mining property
Section
42-14054
Determining and reporting valuation of closed mines
Section
42-14101
Definitions
Section
42-14102
Annual determination of valuation
Section
42-14103
Annual report for determining valuation; violation; classification
Section
42-14104
Determining and reporting valuation
Section
42-14105
Basis for valuing producing oil, gas and geothermal resource interests
Section
42-14106
Separate listing, assessment and taxation
Section
42-14151
Annual determination of valuation; definition
Section
42-14152
Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights
Section
42-14153
Determining and reporting valuation
Section
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
Section
42-14155
Valuation of renewable energy and storage equipment; definitions
Section
42-14156
Computing valuation of electric generation facilities; definitions
Section
42-14157
Allocation of electric transmission, distribution and generation values among taxing jurisdictions; definition
Section
42-14158
Existing generation facilities; computing adjusted original cost; computing full cash value; definitions
Section
42-14159
Computing valuation of distribution cooperatives; standard market value factor; definitions
Section
42-14201
Annual determination of valuation
Section
42-14202
Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights
Section
42-14203
Determining and reporting valuation
Section
42-14204
Computing valuation of pipelines; definitions
Section
42-14205
Adjustments to base value to reflect market value
Section
42-14251
Definitions
Section
42-14252
Annual determination of valuation
Section
42-14253
Annual report for purposes of determining valuation; failure to file; penalty; forfeiture of appeal rights
Section
42-14254
Determination of value
Section
42-14255
Assessment, levy and collection of tax; limitation on small airline company tax
Section
42-14256
Administrative review and appeal
Section
42-14257
Debt; lien
Section
42-14301
Definitions
Section
42-14302
Situs and valuation of cars for tax purposes
Section
42-14303
Annual statement
Section
42-14304
Failure to make annual statement; penalty; action for recovery; false or fraudulent statement; classification
Section
42-14305
Determination of valuation
Section
42-14306
Administrative review of valuation
Section
42-14307
Appeals
Section
42-14308
Assessment, levy and collection of tax
Section
42-14309
Debt; lien
Section
42-14351
Annual determination of valuation
Section
42-14352
Annual statement
Section
42-14353
Failure or refusal to make annual statement; penalty
Section
42-14354
Determining valuation of railroad company operating property
Section
42-14355
Computing valuation; definitions
Section
42-14356
Adjustments to achieve comparability
Section
42-14357
Transmitting valuation to taxing jurisdictions; apportionment
Section
42-14358
Entering statement on assessment roll
Section
42-14401
Definition of telecommunications company
Section
42-14402
Annual statement; failure or refusal to make annual statement; penalty; action for recovery
Section
42-14403
Determining valuation; definitions
Section
42-14404
Apportionment of valuation
Section
42-14501
Definitions
Section
42-14502
Exclusive method and procedure of valuation
Section
42-14503
Computing valuation of airport fuel delivery company property; definitions
Section
42-15001
Assessed valuation of class one property
Section
42-15002
Assessed valuation of class two property
Section
42-15003
Assessed valuation of class three property
Section
42-15004
Assessed valuation of class four property
Section
42-15005
Assessed valuation of class five property
Section
42-15006
Assessed valuation of class six property
Section
42-15007
Assessed valuation of class seven property
Section
42-15008
Assessed valuation of class eight property
Section
42-15009
Assessed valuation of class nine property
Section
42-15010
Applying assessment percentages
Section
42-15051
Time of assessment
Section
42-15052
Compiling information; property report; examining documents; summoning witnesses
Section
42-15053
Duty to report personal property; exemption; contents of report; confidentiality
Section
42-15054
Listing by assessor on failure to receive report; investigations
Section
42-15055
Failing to file report; false information; classification; evading tax; penalty
Section
42-15057
Information from political subdivisions
Section
42-15058
Assessment of contiguous properties owned by the same person
Section
42-15059
Liability for items of personal property
Section
42-15060
Presumptions of ownership
Section
42-15061
Deduction of liabilities from assessed solvent debts
Section
42-15062
Listing and valuing water ditches and toll roads
Section
42-15063
Assessing livestock; lien
Section
42-15065
Assessing personal property construction work in progress; definition
Section
42-15066
Assessing clean rooms as personal property; definition
Section
42-15101
Annual notice of full cash value; amended notice of valuation
Section
42-15102
Notice information entered by assessor
Section
42-15103
Contents of notice form
Section
42-15104
Appeal
Section
42-15105
Supplemental notice and appeal of valuation or classification in case of new construction, changes to assessment parcels and changes in use
Section
42-15151
Preparation of county roll
Section
42-15152
Inclusion of all property on the roll
Section
42-15153
Completion and delivery of property lists and assessment roll; use of lists by administrative appeals bodies
Section
42-15155
Abstract of assessment roll; contents; distribution
Section
42-15156
Statewide abstract of property on county rolls; distribution
Section
42-15157
Destruction of property after rolls closed; proration of valuation and taxes
Section
42-15201
Definitions
Section
42-15202
Assessment of permanently affixed mobile homes as real property
Section
42-15203
Affidavit of affixture
Section
42-15204
Transition from personal property to real property roll
Section
42-15205
Perfecting liens on permanently affixed mobile homes
Section
42-15251
Definition of remote municipal property
Section
42-15252
Determining assessed valuation of remote municipal property
Section
42-15253
Computing amount of taxes otherwise payable on remote municipal property
Section
42-15254
Conveyance of remote municipal property to private ownership; payment of tax revenues
Section
42-15301
Definition of possessory improvement
Section
42-15302
Valuation of possessory improvements
Section
42-15303
Determining limited property value of possessory improvements
Section
42-15304
Tax levy of possessory improvements
Section
42-15305
Applicability
Section
42-16001
Designation of taxpayer agent
Section
42-16002
Changes and corrections in tax roll to reflect determinations on review or appeal
Section
42-16051
Petition for assessor review of improper valuation or classification
Section
42-16052
Contents of petition based on income approach to value
Section
42-16053
Rejection of petition for failure to include substantial information; amended petition; appeal
Section
42-16054
Meeting between assessor and petitioner
Section
42-16055
Ruling on petition
Section
42-16056
Appellate rights
Section
42-16101
Definition of county board
Section
42-16102
County board of equalization
Section
42-16103
Hearing officers
Section
42-16104
Operation of county board
Section
42-16105
Appeal of valuation or legal classification from county assessor to county board
Section
42-16106
Hearing
Section
42-16107
Evidence; basis for decision
Section
42-16108
Decision
Section
42-16109
Corrections and changes to tax roll
Section
42-16110
Entry of changes and completion of roll
Section
42-16111
Appeal from county board of equalization
Section
42-16151
Definition of state board
Section
42-16152
State board of equalization
Section
42-16153
Members
Section
42-16154
Chairman; administration; meetings
Section
42-16155
Hearing officers and employees
Section
42-16156
Case assignment
Section
42-16157
Appeal of valuation or legal classification from county assessor to state board of equalization
Section
42-16158
Appeal of valuation or legal classification from department to state board of equalization
Section
42-16159
Hearing on department equalization order
Section
42-16160
Recommendation for future equalization orders
Section
42-16161
Filings and hearings
Section
42-16162
Decision of the state board
Section
42-16163
Hearing notices
Section
42-16164
Decisions
Section
42-16165
Deadlines for issuing decisions
Section
42-16166
Transmitting changes in valuations or legal classifications
Section
42-16167
Entry of changes and completion of roll
Section
42-16168
Appeal to court
Section
42-16169
Finality of decision
Section
42-16201
Appeal from county assessor to court
Section
42-16202
Appeal from county board of equalization to court
Section
42-16203
Appeal from state board of equalization to court
Section
42-16204
Appeal from department to court
Section
42-16205
Appeal to court in the case of new construction, changes to assessment parcels and changes in use
Section
42-16205.01
New owner of property; review and appeal
Section
42-16206
Appeal to court by the director
Section
42-16207
Commencement of appeal; notice
Section
42-16208
Parties to the appeal; right of intervention
Section
42-16209
Service on defendants
Section
42-16210
Payment of tax
Section
42-16211
Payment of fees
Section
42-16212
Hearing
Section
42-16213
Findings and judgment
Section
42-16214
Refund or credit of excess payments
Section
42-16215
Transmitting judgment to county or department; correcting tax rolls
Section
42-16251
Definitions
Section
42-16252
Notice of proposed correction; response; petition for review; appeal
Section
42-16253
Reporting personal property tax error before notice of proposed correction is issued
Section
42-16254
Notice of claim; response; petition for review; appeal
Section
42-16255
Evidence that may be considered at hearings; pending administrative and judicial appeals
Section
42-16256
Limitations
Section
42-16257
Valuation of property
Section
42-16258
Correcting tax roll by county treasurer
Section
42-16259
Transmittal of corrected billing to taxpayer; delinquency; refunds; interest
Section
42-17001
Definitions
Section
42-17002
Property tax oversight commission
Section
42-17003
Duties; notification
Section
42-17004
Hearing and appeals of commission findings
Section
42-17005
Adjustments to levy
Section
42-17051
Limit on county, municipal and community college primary property tax levy
Section
42-17052
Values furnished by county assessor and fire districts
Section
42-17053
Estimate of personal property tax roll
Section
42-17054
Levy limit worksheet
Section
42-17055
Public inspection of values used in computing levy limitation
Section
42-17056
Initial base levy limit if no primary property taxes were levied in the preceding tax year; subsequent levy amount
Section
42-17057
Computing new levy limits in the case of county division or consolidation; election on revised levy limit
Section
42-17058
Values for computing levy limit in the case of a merger of a community college district with a contiguous county
Section
42-17101
Annual county and municipal financial statement and estimate of expenses
Section
42-17102
Contents of estimate of expenses
Section
42-17103
Public access to estimates of revenues and expenses; notice of public hearing; access to adopted budget
Section
42-17104
Public hearing on expenditures and tax levy
Section
42-17105
Adoption of budget
Section
42-17106
Expenditures limited to budgeted purposes; transfer of monies
Section
42-17107
Truth in taxation notice and hearing; roll call vote on tax increase; definition
Section
42-17108
Encumbering municipal monies to pay obligations after close of fiscal year
Section
42-17109
Alternative and additional method of leasing municipal facilities
Section
42-17110
Budget of a newly incorporated city or town
Section
42-17151
County, municipal, community college and school tax levy
Section
42-17152
Extending tax roll; limitation on residential property tax; effect of informalities
Section
42-17153
Lien for taxes; time lien attaches; priority
Section
42-17154
Attachment of lien to real and personal property, improvements and severed mineral rights
Section
42-17155
County property tax information worksheet
Section
42-17201
County levy limit override
Section
42-17202
Community college district levy limit override
Section
42-17203
County levy for community college; election
Section
42-17251
Extension of assessment roll to all taxing jurisdictions in the county; equalization
Section
42-17252
Municipal assessment and tax roll
Section
42-17253
Computing municipal tax rate; levy
Section
42-17254
Assessment and collection of municipal taxes
Section
42-17255
Remitting tax collections to municipality
Section
42-17256
Application of tax law to municipal taxes; special taxes and assessments
Section
42-17257
Notice of establishment or change in city, town or taxing district boundaries
Section
42-17301
Definitions
Section
42-17302
Election to defer residential property taxes; qualifications
Section
42-17303
Property entitled to tax deferral
Section
42-17304
Deferral claim
Section
42-17305
Filing the claim for deferral; appealing denied claim
Section
42-17306
Certificate of deferral; record
Section
42-17307
Refund of deferred taxes deposited in escrow
Section
42-17308
Lien of deferred taxes and accrued interest
Section
42-17309
Sale of deferred tax liens to state; interest on lien
Section
42-17310
Notices
Section
42-17311
Events requiring payment of deferred tax
Section
42-17312
Payment of deferred taxes; due dates and delinquency; enforcement of lien
Section
42-17313
Report
Section
42-17401
Elderly assistance fund; primary school district tax reduction; definition
Section
42-18001
County treasurer as tax collector; bond
Section
42-18002
Annual report by county treasurer; settlement of accounts; liability for failure to settle
Section
42-18003
Delivery of roll to county treasurer; resolution for collecting taxes
Section
42-18004
Transmitting statement of taxes due state to state treasurer
Section
42-18005
Property tax collection; liens assigned to state
Section
42-18051
Notice of tax; payment by electronic funds transfer
Section
42-18052
Due dates and times; delinquency
Section
42-18053
Interest on delinquent taxes; exceptions; waiver
Section
42-18054
Tax statements for mortgaged property; liability
Section
42-18055
Posting payments; receipts
Section
42-18056
Partial payment of taxes; certificates of purchase; delinquent taxes; payment plan agreement; fee
Section
42-18057
Payment of tax by part owner; lien for contribution; allocation of tax lien in event of parcel split or consolidation
Section
42-18058
Collection and payment of tax on livestock in feedlot or stockyard; exceptions
Section
42-18059
Payment of tax on property sold at judicial sale or by fiduciary
Section
42-18060
Lien of fiduciary paying tax
Section
42-18061
Refund of overpayment due to change in tax roll; reversion of unclaimed refund
Section
42-18101
Sale and foreclosure of tax liens; effect of insubstantial failure to comply
Section
42-18102
Delinquent tax record
Section
42-18103
Notice of delinquent taxes
Section
42-18104
Taxes for which lien may be sold
Section
42-18105
Limitation on sale for unpaid tax; exceptions
Section
42-18106
Delinquent tax list and notice of sale
Section
42-18107
Additional penalty on listed property
Section
42-18108
Personal notice of proposed sale
Section
42-18109
Publication and posting of list and notice
Section
42-18110
Affidavits of posting and publication
Section
42-18111
Parcels; property description; designation of owner unnecessary
Section
42-18112
Time of sale
Section
42-18113
Procedure in the case of no bid; assignment to state
Section
42-18114
Successful purchaser
Section
42-18115
Easements and liens not extinguished by sale
Section
42-18116
Payment; resale or recovery on reneged bid; processing fee
Section
42-18117
Record of tax lien sales
Section
42-18118
Certificate of purchase or registered certificate; form; assignment; fee
Section
42-18119
Certificate of purchase as evidence of valid procedure
Section
42-18120
Duplicate certificate of purchase; fee
Section
42-18121
Payment of subsequent taxes by certificate holder; separate certificate of purchase by assignment; fee
Section
42-18121.01
Subsequent purchaser; assignment
Section
42-18122
Resale of tax liens assigned to the state; fee
Section
42-18123
Distribution of monies
Section
42-18124
Compromising taxes, interest and penalties; omission of tax or fund from action for collection
Section
42-18125
Erroneous sales
Section
42-18126
Failure to perform duty by county treasurer; classification
Section
42-18127
Expiration of lien and certificate; notice; applicability
Section
42-18151
Who may redeem real property tax liens; persons owning partial interest
Section
42-18152
When lien may be fully redeemed; partial payment refund
Section
42-18153
Amount required for redemption
Section
42-18154
Certificate of redemption; statement of partial payment; issuance; contents; fee
Section
42-18155
Payment of redemption money to holder of certificate of purchase or registered certificate
Section
42-18201
Action to foreclose right to redeem; subsequent certificates of purchase by assignment
Section
42-18202
Notice
Section
42-18203
Application of law and rules of procedure
Section
42-18204
Judgment foreclosing right to redeem; effect
Section
42-18205
County treasurer's deed; form
Section
42-18206
Redemption during pendency of action to foreclose
Section
42-18207
Prosecution of action brought by state; disposition of costs
Section
42-18208
Expiration of lien and certificate; notice
Section
42-18261
Application for treasurer's deed by board of supervisors on behalf of state
Section
42-18262
Costs; charge against county general fund
Section
42-18263
Title search
Section
42-18264
Personal notice by certified mail
Section
42-18265
Publishing notice
Section
42-18266
Posting notice on the property
Section
42-18267
Issuance of treasurer's deed; form
Section
42-18301
List of real property held by state under tax deed
Section
42-18302
Notice of sale
Section
42-18303
Auction and sale of land held by state under tax deed; disposition of proceeds
Section
42-18304
Adverse occupation of land held by state under tax deed
Section
42-18351
Circumstances for abating tax and removing tax lien
Section
42-18352
Determining existence of circumstances for abating tax and removing lien; action to recover illegally collected tax
Section
42-18353
Certificate of removal and abatement; purging record of tax, penalty and interest
Section
42-18401
Collection of personal property tax by seizure and sale
Section
42-18402
Seizure and sale of personal property about to be removed or concealed
Section
42-18403
Notice required before seizing railroad rolling stock
Section
42-19001
Powers of county assessor
Section
42-19002
Personal property tax roll
Section
42-19003
Improvements on unpatented land, mining claims or state land; exemption
Section
42-19003.01
Computers and equipment; hardware; software; definition
Section
42-19004
Property in transit and transient property
Section
42-19005
Property leased or rented from inventory
Section
42-19006
Notice of valuation
Section
42-19007
Transmission of personal property valuation to county treasurer
Section
42-19008
Violation; classification
Section
42-19051
Administrative review of valuation or classification by assessor
Section
42-19052
Appeal from assessor
Section
42-19101
Extension and levy of tax
Section
42-19103
Proration of tax on property that is leased or rented from inventory
Section
42-19106
Lien of taxes
Section
42-19107
Unlawful sale, transfer or removal of personal property; classification
Section
42-19108
Issuance of tax bill
Section
42-19109
Authority to seize and sell personal property for delinquent taxes
Section
42-19110
Seizure of property
Section
42-19111
Notice of sale
Section
42-19112
Redemption
Section
42-19113
Sale
Section
42-19115
Return of sale; distribution of proceeds
Section
42-19117
Tax as debt against property owner; action to collect tax
Section
42-19118
Clearing uncollectible tax
Section
42-19151
Definition of mobile home
Section
42-19152
Taxation of mobile homes
Section
42-19153
Application and exemptions
Section
42-19154
Landowner's register of mobile homes and monthly report; violation; classification
Section
42-19155
Unlawful sale or removal of mobile home; classification
Section
42-19156
Review and appeal
Section
42-19157
Collection of delinquent taxes
Section
42-19158
Notice of intent to seize mobile home in possession of person not listed on tax bill
Section
42-19159
Owner's action to collect delinquent tax from previous owner
Section
42-19160
Delinquent taxes accruing under previous ownership