Arizona Revised Statutes Title 42 — Taxation
Chapter 1
- 42-1001 Definitions
- 42-1002 Department of revenue; director; appointments; compensation
- 42-1003 Department organization; director's staff; deputy director; assistant directors; fingerprinting; consumer reports; definitions
- 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, agent, contractor preparation of tax returns for compensation prohibited
- 42-1009 Department of revenue tax system modernization project advisory committee; membership
- 42-1051 Definitions
- 42-1052 Suits to enforce state tax; comity
- 42-1053 Recognition and enforcement of other states' taxes
- 42-1101 Application
- 42-1101.1 Definitions
- 42-1102 Taxpayer bonds; definition
- 42-1103 Enjoining delinquent taxpayer from engaging or continuing in business
- 42-1103.1 Action to enjoin return preparers
- 42-1103.2 Understatement of taxpayer's liability by return preparer; civil penalty; definition
- 42-1103.3 Suspension from electronic filing program
- 42-1104 Statute of limitation; exceptions
- 42-1105 Taxpayer identification, verification and records; retention
- 42-1105.1 Signatures; return preparers and electronic return preparers; definition
- 42-1105.2 Date of filing by electronic means; definitions
- 42-1105.3 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; nonaudit adjustments; electronic filing
- 42-1109 Failure to file return; false or fraudulent return; limited scope review; mandamus; order to produce documents; electronic portal
- 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
- 42-1116.1 Department of revenue administrative fund
- 42-1116.2 Department of revenue tax fraud interdiction fund; uses
- 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, political subdivisions and courts; revolving fund; penalties; 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; request for administrative hearing; definitions
- 42-1125 Civil penalties; definition
- 42-1125.1 Civil penalties for return preparers, electronic filing and payment participants
- 42-1126 Fee for bad checks; definition
- 42-1127 Criminal violation; classification; place of trial; definitions
- 42-1128 Recovery of collection costs
- 42-1129 Payment of tax by electronic funds transfer
- 42-1130 Temporary tax relief for out of state employees and out of state businesses; disaster recovery; notice; definitions
- 42-1131 Electronic signatures; definition
- 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
- 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
- 42-1207 Financial institutions data match; prohibited disclosure; civil liability; fee; definition
- 42-1251 Appeal to the department; hearing
- 42-1251.1 Appeals of suspension, revocation or refusal to renew liquor licenses; hearings; definition
- 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
- 42-1301 Designating military reuse zone; term; renewal
- 42-1302 Tax incentives; conditions
- 42-1303 Duties of department of revenue; annual report
Chapter 2
- 42-2001 Definitions
- 42-2002 Disclosure of confidential information prohibited
- 42-2003 Authorized disclosure of confidential information
- 42-2004 Violation; classification
- 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 Additional audits or proposed assessments prohibited; 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 and fees; 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; applicability; initial audit contact
- 42-2076 Audit results; documentation
- 42-2077 Distribution of tax decisions; definitions
- 42-2078 New interpretation or application of law; affirmative defense; definition
- 42-2079 Suspension of liabilities by reason of disasters, terroristic or military actions or states of emergency; definitions
- 42-2080 Rulings, procedures, notices and other administrative announcements; notice; public comment; records; confidentiality; exceptions
- 42-2101 Private taxpayer rulings; request; revocation or modification; taxpayer information ruling; definitions
- 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
- 42-2201 Election for relief from joint and several liability; definition
- 42-2202 Separate liability election; definition
- 42-2203 Protection from application of joint overpayment against spouse's delinquencies or debts; recovery of protected monies; appeal
- 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
- 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 Tax stamps; general requirements
- 42-3008 Refunds; definitions
- 42-3009 Exemption for articles and substances sold in interstate commerce
- 42-3010 Transaction invoices and other records; retention period
- 42-3051 Levy of tax
- 42-3052 Classifications of luxuries; rates of tax
- 42-3053 Method of payment; receipts; electronic filings of returns, reports and other documents; license applications and requests for refund or rebate; definition
- 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
- 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
- 42-3251 Levy and collection of tobacco tax
- 42-3251.1 Levy and collection of tobacco tax
- 42-3251.2 Levy and collection of tobacco tax for smoke-free Arizona fund
- 42-3252 Disposition of monies
- 42-3253 Administration
- 42-3301 Definitions
- 42-3302 Levy; rates; disposition of revenues
- 42-3303 Tax on the consumer; precollection and remission by distributor
- 42-3303.1 Stamps required for cigarettes sold on Indian reservations to enrolled tribal members; definition
- 42-3304 Exemptions; rules
- 42-3305 Enforcement; penalty for failure to precollect and remit tax; violation; classification
- 42-3306 Administration
- 42-3307 Preemption by state
- 42-3308 Agreements between the department and tribal tax authorities; definition
- 42-3351 Bonds required of liquor wholesalers; exemption
- 42-3352 Reports of distillers and manufacturers
- 42-3353 Return and payment by cider or malt liquor wholesalers
- 42-3354 Return and payment by spirituous or vinous liquor wholesalers
- 42-3355 Return and payment by farm wineries, manufacturers, direct shipment licensees, microbreweries and craft distillers
- 42-3356 Bonds required of farm wineries and direct shipment licensees; exemption
- 42-3371 Levy and collection of tax on cigarettes, cigars and other forms of tobacco
- 42-3372 Disposition of monies
- 42-3401 Tobacco distributor licenses; application; conditions; revocations and cancellations
- 42-3402 Contraband tobacco products
- 42-3403 Tobacco product retailers; vehicle as place of business prohibited; exceptions
- 42-3404 Exemptions and exclusions of certain tobacco products from tobacco taxes
- 42-3405 Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing requirements; retention period
- 42-3406 Refunds and rebates of tobacco taxes; supporting documentation; distributor's burden of proof
- 42-3451 Acquisition and possession of cigarettes and roll-your-own tobacco; definitions
- 42-3452 Payment of tax required to sell, distribute or transfer tobacco products
- 42-3453 Presumption of tax on unstamped cigarettes
- 42-3454 Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions
- 42-3455 Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering
- 42-3456 Tax stamps as indicia of taxes paid; exception; definitions
- 42-3457 Unstamped cigarettes
- 42-3458 Discount purchases of tax stamps; refund, redemption and rebate amounts
- 42-3459 Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver
- 42-3460 Redemption of unused or spoiled tax stamps and meter registration; definitions
- 42-3461 Unlawful use of stamps; classification; definition
- 42-3462 Cigarette and roll-your-own tobacco; filing requirements; definition
- 42-3501 Return and payment by distributors of tobacco products other than cigarettes
- 42-3502 Transport of untaxed other tobacco products prohibited; exceptions; definition
- 42-3503 Acquisition and possession of untaxed other tobacco products; definitions
Chapter 5
- 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 Transaction privilege tax and municipal privilege tax licenses; fees; renewal; 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
- 42-5008.1 Liability for amounts equal to retail transaction privilege tax due
- 42-5009 Certificates establishing deductions; liability for making false certificate; tax exclusion; definitions
- 42-5010 Rates; distribution base
- 42-5010.1 Transaction privilege tax; additional rate increment
- 42-5011 Conditional sales
- 42-5012 Sales between affiliated persons
- 42-5013 Partnerships
- 42-5014 Return and payment of tax; estimated tax; extensions; abatements; definitions
- 42-5015 Filing by electronic means
- 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; withholding; definition
- 42-5029.1 Qualifying Indian tribe; report; accounting procedures; definitions
- 42-5029.2 Distribution of revenues for education; definitions
- 42-5030 Transfers to the Arizona convention center development fund; distributions
- 42-5030.1 Distribution of revenues for school facilities
- 42-5031 Distribution of multipurpose facility revenues to district
- 42-5031.1 Distribution of revenues for Indian tribal postsecondary educational institutions; definition
- 42-5032 Distribution of bridge construction and highway improvement revenues to county; definitions
- 42-5032.1 Distribution of revenues for tourism and sports authority
- 42-5032.2 Distribution of revenues for city, town or county infrastructure improvements related to manufacturing facilities; definitions
- 42-5032.3 Distribution of revenues for county stadium district; definitions
- 42-5033 Special census
- 42-5033.1 Use of population estimates for state shared revenues
- 42-5034 Determination of place of business for distribution of tax monies
- 42-5034.1 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 Qualified destination management companies; definitions
- 42-5040 Sourcing of certain transactions involving tangible personal property; definitions
- 42-5040.1 Sourcing of tangible personal property; third-party service providers; certification
- 42-5041 Assessment of fees; integrated tax system modernization project; fund
- 42-5042 Online lodging operators; requirements; civil penalty; definitions
- 42-5043 Liability; marketplace facilitators; remote sellers; refund claims; audits; definition
- 42-5044 Nexus; out-of-state businesses; threshold; applicability; rulemaking; reporting; definition
- 42-5045 Youth business; exemption from tax
- 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; definitions
- 42-5072 Mining classification; definition
- 42-5073 Amusement classification
- 42-5074 Restaurant classification
- 42-5075 Prime contracting classification; exemptions; definitions
- 42-5076 Online lodging marketplace classification; definitions
- 42-5101 Definitions
- 42-5102 Tax exemption for sales of food; nonexempt sales
- 42-5104 Records of sales
- 42-5106 Rules
- 42-5121 Definitions
- 42-5122 Tax exemption; sales to Indian tribes, tribally owned businesses, tribal entities and affiliated Indians
- 42-5123 Records of transaction
- 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; service vehicles
- 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
- 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
- 42-5251 Definitions
- 42-5252 Levy of tax; applicability
- 42-5253 Remission and distribution of revenues
- 42-5301 Definition of municipal water delivery system
- 42-5302 Levy and payment of tax
- 42-5303 Administration
- 42-5304 Disposition of revenues
- 42-5351 Definitions
- 42-5352 Levy of tax
- 42-5353 Administration; disposition of revenues
- 42-5354 Exemption
- 42-5401 Definitions
- 42-5402 Levy of tax
- 42-5403 Administration of tax; distribution of revenues
- 42-5404 Liability
- 42-5451 Definitions
- 42-5452 Levy and rate of tax; effect of federal excise tax
- 42-5453 Return statement and payment by marijuana establishment; penalty; interest; rules; confidential information
Chapter 6
- 42-6001 Collection and administration of transaction privilege tax and affiliated excise taxes; intergovernmental contract or agreement; method of payment
- 42-6002 Administration; procedures for levy, collection and enforcement applicable to cities and towns; definition
- 42-6003 Multi-municipal taxes; determination of municipality entitled to levy and collect taxes; appeal; definitions
- 42-6004 Exemption from municipal tax; definitions
- 42-6005 Unified audit committee; audits
- 42-6006 Municipal elections on tax issues
- 42-6007 Mobile telecommunications services; definitions
- 42-6008 Municipal interest rates
- 42-6009 Online lodging; definitions
- 42-6010 Retail business location municipal tax incentives; prohibition; penalty; exceptions; definitions
- 42-6012 Municipal transaction privilege tax; sales of electricity, natural gas or liquefied petroleum gas
- 42-6013 Electronic consolidated real property management tax returns; definition
- 42-6014 Municipal jet fuel excise tax
- 42-6015 Municipal transaction privilege tax; food; exemption
- 42-6016 Mobile food vendors; definitions
- 42-6017 Municipal taxation of businesses selling tangible personal property at retail; state preemption; exceptions; definitions
- 42-6018 Distribution of revenues for county stadium district from cities and towns; notice; limit; definitions
- 42-6051 Definitions
- 42-6052 Municipal tax code commission; members; meetings; model city tax code; official copy; review and comment on proposed amendments; annual report
- 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
- 42-6101 Definition of population
- 42-6102 Administration; exception
- 42-6103 County general excise tax; authority to levy; rate; distribution; use of proceeds
- 42-6105 County transportation excise tax; counties with population of one million two hundred thousand or more persons
- 42-6105.1 County transportation excise tax; counties with population of three million or more persons
- 42-6106 County transportation excise tax
- 42-6107 County transportation excise tax for roads
- 42-6108 Tax on hotels
- 42-6108.1 Tax on hotels
- 42-6109 Jail facilities excise tax; maintenance of effort; definition
- 42-6109.1 Jail facilities excise tax; maintenance of effort; definitions
- 42-6109.2 Jail facilities excise tax; maintenance of effort; definitions
- 42-6110 County use tax on electricity
- 42-6111 County capital projects tax
- 42-6112 County excise tax for county judgment bonds
- 42-6113 Distribution of revenues for county stadium district from county transportation excise tax; definitions
- 42-6201 Definitions
- 42-6202 Commercial government property lease excise tax; database
- 42-6203 Rates of tax
- 42-6204 Payment; return; interest; penalty; annual reports
- 42-6205 Disposition of revenue
- 42-6206 Leases and development agreements; notice of tax liability; approval requirements; default
- 42-6207 Enforcement
- 42-6208 Exempt government property improvements
- 42-6209 Abatement of tax for government property improvements in single central business district; definition
- 42-6210 Park property lease excise tax
Chapter 11
- 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
- 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
- 42-11101 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 educational and library property
- 42-11105 Exemption for health care property
- 42-11106 Exemption for apartments for elderly residents or residents with disabilities
- 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; widows and widowers; persons with a total and permanent disability; veterans with a disability; definitions
- 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
- 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
- 42-11132 Property leased to educational institutions
- 42-11132.1 Property leased to a church, religious assembly or religious institution
- 42-11132.2 Property leased to veterans' organization; definition
- 42-11133 Exemption for affordable housing projects; definition
- 42-11151 Procedure, affidavits and forms
- 42-11152 Affidavit; electronic submission; acknowledgment of receipt; 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
- 42-12001 Class one property
- 42-12002 Class two property
- 42-12003 Class three property; definition
- 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
- 42-12051 Treatment of partially completed or vacant improvements; notification; exception
- 42-12052 Review and verification of class three property; civil penalty; appeals
- 42-12053 Criteria for distinguishing primary residential property, secondary residential property and rental property
- 42-12054 Change in classification of owner occupied residence
- 42-12055 Review of and appeal from classification
- 42-12056 Renewable energy systems valuation; definition
- 42-12057 Criteria for renewable energy property
- 42-12058 Registry of real property burdened by conservation easements
- 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
- 42-12151 Definition of agricultural real property
- 42-12152 Criteria for classification of property used for agricultural purposes; exception; affidavit
- 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
- 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
- 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, class two (P) and class six
- 42-13055 Reducing minimum value for property in use
- 42-13056 Taxable value of solar energy devices classified as personal property; depreciated value; definition
- 42-13101 Valuation of agricultural land
- 42-13102 Statement of agricultural lease
- 42-13151 Definition of golf course
- 42-13152 Computing valuation of golf courses
- 42-13154 Covenant not to convert golf course to another use; notice; violation; penalty; definition
- 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
- 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
- 42-13301 Limited property value
- 42-13302 Determining limited value in cases of modifications, omissions and changes
- 42-13304 Exemptions from limitation
- 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
- 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
- 42-13451 Definitions
- 42-13452 Computing valuation
- 42-13453 Timeshare use form
- 42-13454 Managing entity as agent of owner
- 42-13501 Limit on valuation of real property with abandoned renewable energy equipment
- 42-13551 Definition of guest ranch
- 42-13552 Deed restriction on guest ranch use; covenants; violation; penalty
- 42-13601 Definitions
- 42-13602 Applicability of article; property
- 42-13603 Valuation; income method; requirements; confidentiality; definitions
- 42-13604 Required documentation
- 42-13605 Appeals
Chapter 14
- 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
- 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
- 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
- 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 and storage equipment; definitions
- 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
- 42-14159 Computing valuation of distribution cooperatives; standard market value factor; definitions
- 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
- 42-14205 Adjustments to base value to reflect market value
- 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
- 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
- 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
- 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; definitions
- 42-14404 Apportionment of valuation
- 42-14501 Definitions
- 42-14502 Exclusive method and procedure of valuation
- 42-14503 Computing valuation of airport fuel delivery company property; definitions
Chapter 15
- 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
- 42-15051 Time of assessment
- 42-15052 Compiling information; property report; examining documents; summoning witnesses
- 42-15053 Duty to report personal property; exemption; contents of report; 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
- 42-15101 Annual notice of full cash value; amended notice of valuation
- 42-15102 Notice information entered by assessor
- 42-15103 Contents of notice form
- 42-15104 Appeal
- 42-15105 Supplemental notice and appeal of valuation or classification in case of new construction, changes to assessment parcels and changes in use
- 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; definition
- 42-15201 Definitions
- 42-15202 Assessment of permanently affixed mobile homes as real property
- 42-15203 Affidavit of affixture
- 42-15204 Transition from personal property to real property roll
- 42-15205 Perfecting liens on permanently affixed mobile homes
- 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
- 42-15301 Definition of possessory improvement
- 42-15302 Valuation of possessory improvements
- 42-15303 Determining limited property value of possessory improvements
- 42-15304 Tax levy of possessory improvements
- 42-15305 Applicability
Chapter 16
- 42-16001 Designation of taxpayer agent
- 42-16002 Changes and corrections in tax roll to reflect determinations on review or appeal
- 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
- 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 or legal classification 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
- 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 or legal classification from county assessor to state board of equalization
- 42-16158 Appeal of valuation or legal classification 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 Decision of the state board
- 42-16163 Hearing notices
- 42-16164 Decisions
- 42-16165 Deadlines for issuing decisions
- 42-16166 Transmitting changes in valuations or legal classifications
- 42-16167 Entry of changes and completion of roll
- 42-16168 Appeal to court
- 42-16169 Finality of decision
- 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
- 42-16205.1 New owner of property; review and appeal
- 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
- 42-16251 Definitions
- 42-16252 Notice of proposed correction; response; petition for review; appeal
- 42-16253 Reporting personal property tax error before notice of proposed correction is issued
- 42-16254 Notice of claim; response; petition for review; appeal; acknowledgment of receipt
- 42-16255 Evidence that may be considered at hearings; pending administrative and judicial appeals
- 42-16256 Limitations
- 42-16257 Valuation of property
- 42-16258 Correcting tax roll by county treasurer
- 42-16259 Transmittal of corrected billing to taxpayer; delinquency; refunds; interest
Chapter 17
- 42-17001 Definitions
- 42-17002 Property tax oversight commission
- 42-17003 Duties; notification
- 42-17004 Hearing and appeals of commission findings
- 42-17005 Adjustments to levy
- 42-17051 Limit on county, municipal and community college primary property tax levy
- 42-17052 Values furnished by county assessor and fire districts
- 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; subsequent levy amount
- 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
- 42-17101 Annual county and municipal financial statement and estimate of expenses
- 42-17102 Contents of estimate of expenses
- 42-17103 Public access to estimates of revenues and expenses; notice of public hearing; access to adopted budget
- 42-17104 Public hearing 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
- 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
- 42-17155 County property tax information worksheet
- 42-17201 County levy limit override
- 42-17202 Community college district levy limit override
- 42-17203 County levy for community college; election
- 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
- 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
- 42-17401 Elderly assistance fund; primary school district tax reduction; definition
- 42-17451 Refund; failure to abate public nuisance; applicability; definitions
Chapter 18
- 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
- 42-18051 Notice of tax; payment by electronic funds transfer
- 42-18052 Due dates and times; delinquency
- 42-18053 Interest on delinquent taxes; exceptions; waiver
- 42-18054 Tax statements for mortgaged property; liability
- 42-18055 Posting payments; receipts
- 42-18056 Partial payment of taxes; certificates of purchase; delinquent taxes; payment plan agreement; fee
- 42-18057 Payment of tax by part owner; lien for contribution; allocation of tax lien in event of parcel split or consolidation
- 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
- 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; separate certificate of purchase by assignment; fee
- 42-18121.1 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
- 42-18151 Who may redeem real property tax liens; persons owning partial interest
- 42-18152 When lien may be fully redeemed; partial payment refund
- 42-18153 Amount required for redemption
- 42-18154 Certificate of redemption; statement of partial payment; issuance; contents; fee
- 42-18155 Payment of redemption money to holder of certificate of purchase or registered certificate
- 42-18201 Action to foreclose right to redeem; subsequent certificates of purchase by assignment
- 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
- 42-18231 Definition of qualified entity
- 42-18232 Notice of sale
- 42-18233 Date, time and place of sale
- 42-18234 Sale by public auction; bidder requirements; postponement of sale
- 42-18235 Payment of bid; qualified entity's deed
- 42-18236 Disposition of proceeds of sale
- 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
- 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
- 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
- 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
- 42-19001 Powers of county assessor
- 42-19002 Personal property tax roll
- 42-19003 Improvements on unpatented land, mining claims or state land; exemption
- 42-19003.1 Computers and equipment; hardware; software; definition
- 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
- 42-19051 Administrative review of valuation or classification by assessor
- 42-19052 Appeal from assessor
- 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
- 42-19115 Return of sale; distribution of proceeds
- 42-19117 Tax as debt against property owner; action to collect tax
- 42-19118 Clearing uncollectible tax
- 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