Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-17057
Computing new levy limits in the case of county division or consolidation; election on revised levy limit
42-17057 . Computing new levy limits in the case of county division or consolidation; election on revised levy limit A. In the event of a division of a county into two or more new counties or the consolidation of counties, the property tax oversight commission shall determine the maximum allowable levy of primary property taxes in each new county for the first full fiscal year after the new county governments are established by:
# 1.
Computing the maximum levy allowable for the fiscal year under section 42-17051 for the old county or counties, assuming no division or consolidation had occurred.
# 2.
Assigning that maximum amount to the new county, in the case of a consolidation, or apportioning that maximum amount among the new counties, in the case of a division, according to their respective net assessed limited property valuations. B. The amounts thus assigned to the new counties are the levy limits for purposes of this article for that fiscal year. C. On or before April 1 of the first full fiscal year after the new county government is established, the board of supervisors of a new county, by a two-thirds vote, may call a special election to submit a revised levy limit to the qualified electors of the county. The special election shall be held on the third Tuesday in May. Immediately after calling the election the board shall publicize and distribute to the registered voters of the county information regarding the date and polling places of the election and a comparison of the current levy limit and the proposed levy limit. The ballot shall be printed with the question "Shall the proposed levy limit be adopted for ____ county?" followed by squares marked "yes" and "no" in which the voter may indicate a vote for or against the proposition. If a majority of the voters voting: 1. Approves the proposed levy limit, it shall be applied to the county for all purposes under this article for the next fiscal year and is the basis from which to determine the levy limit under section 42-17051 for subsequent fiscal years. 2. Rejects the proposed levy limit, the levy limit for the county assigned pursuant to subsection A of this section is the basis from which to determine the levy limit under section 42-17051 for subsequent fiscal years.
Source: view the official text
In this chapter (40 sections)
- 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…
- 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…
- 42-17057 · Computing new levy limits in the case of county division or…
- 42-17058 · Values for computing levy limit in the case of a merger of a…
- 42-17101 · Annual county and municipal financial statement and estimate…
- 42-17102 · Contents of estimate of expenses
- 42-17103 · Public access to estimates of revenues and expenses; notice…
- 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…
- 42-17108 · Encumbering municipal monies to pay obligations after close…
- 42-17109 · Alternative and additional method of leasing municipal…
- 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;…
- 42-17153 · Lien for taxes; time lien attaches; priority
- 42-17154 · Attachment of lien to real and personal property,…
- 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…
- 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…
- 42-17257 · Notice of establishment or change in city, town or taxing…
- 42-17301 · Definitions
- 42-17302 · Election to defer residential property taxes; qualifications