Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-17202
Community college district levy limit override
42-17202 . Community college district levy limit override A. If the governing board of a community college district determines that the amounts permitted to be levied as primary property taxes in any year pursuant to section 42-17051 would provide insufficient revenue to the district, the board may conduct an election to authorize a property tax levy that is not within the limitations on primary property taxation. B. In order to levy taxes exceeding the limitations prescribed on primary property tax, the board shall adopt a resolution, by an affirmative vote of at least two-thirds of its membership, requesting the voters to approve a secondary property tax levy. C. The resolution shall state:
# 1.
The maximum dollar amount of secondary property tax that may be collected in each year of the authority if the voters approve the levy.
# 2.
The number of years for which the authority to levy in excess of the levy limitation is to be in effect, which shall be at least two years but not more than seven years. D. The election shall be held at a regularly scheduled election on the first Tuesday after the first Monday in November as prescribed by section 16-204, subsection B, paragraph 1, subdivision (d). E. The impact of the proposal shall appear on the ballot and in publicity pamphlets in the same manner as provided for local alternative expenditure limitations pursuant to section 41-563.03. F. If a majority of the qualified electors voting at the election approves, the governing board may levy the additional amount as authorized in the election. The additional amount approved by the voters: 1. Shall not be included in computing the primary property tax levy limitation for any subsequent year. 2. Shall be collected from a levy of secondary property taxes.
# 3.
Is not subject to the limitations on taxes prescribed by article IX, section 18, Constitution of Arizona.
Source: view the official text
In this chapter (40 sections)
- 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
- 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