Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-17001 — Definitions
42-17001 . Definitions In this chapter, unless the context otherwise requires: 1. "Commission" means the property tax oversight commission established by section 42-17002. 2. "Fire district" means a fire district established pursuant to title 48, chapter 5. 3. "Political subdivision" means a county, charter county, city, charter city, town, community college district or school district.
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