Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-15251
Definition of remote municipal property
42-15251 . Definition of remote municipal property In this article, unless the context otherwise requires, "remote municipal property" means either:
# 1.
Property that is owned by a city, town or successor political subdivision and that is not located in the county in which all or part of the city, town or political subdivision is located and from which water may be withdrawn or diverted and transported for use on other property in the county in which the city, town or political subdivision is located. For purposes of this paragraph, property that is owned by a city, town or political subdivision includes property that is owned directly by the city, town or political subdivision and property that is owned indirectly through a nonprofit corporation or another entity that is owned or controlled by the city, town or political subdivision.
# 2.
Property that is privately owned and that previously met the requirements of paragraph 1.
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In this chapter (40 sections)
- 42-15010 · Applying assessment percentages
- 42-15051 · Time of assessment
- 42-15052 · Compiling information; property report; examining documents;…
- 42-15053 · Duty to report personal property; exemption; contents of…
- 42-15054 · Listing by assessor on failure to receive report;…
- 42-15055 · Failing to file report; false information; classification;…
- 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;…
- 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…
- 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…
- 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…
- 42-15201 · Definitions
- 42-15202 · Assessment of permanently affixed mobile homes as real…
- 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…
- 42-15254 · Conveyance of remote municipal property to private…
- 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