Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-6205
Disposition of revenue
42-6205 . Disposition of revenue A. The county treasurer shall separately account for payments received under this article with respect to each government property improvement. B. Within thirty days after receiving tax revenues under this article, the county treasurer shall pay to the following taxing jurisdictions in which the government property improvement is located the monies received with respect to the improvement, allocating the revenue among the jurisdictions as follows:
# 1.
The county, for deposit in its general fund, thirteen per cent.
# 2.
The city or town, seven per cent. If the government property improvement is located in an unincorporated area, the revenue that would otherwise be allocated to a city or town shall be allocated to the other jurisdictions identified in this section in the same proportion that the remaining revenues are allocated to them.
# 3.
The community college district, seven per cent. If the government property improvement is not located in a community college district, the revenue that would otherwise be allocated to the district shall be allocated to the other jurisdictions identified in this section in the same proportion that the remaining revenues are allocated to them.
# 4.
The common school district, thirty-six and one-half per cent, the high school district, thirty-six and one-half per cent, the common school district not within a high school district, seventy-three per cent, or the unified school district, seventy-three per cent. If the government property improvement is not located in any school district, the revenue that would otherwise be allocated under this paragraph shall be allocated to the other jurisdictions identified in this section in the same proportion that the remaining revenues are allocated to them. C. The county treasurer shall distribute all monies collected or received under this article as delinquent or back taxes in the same manner and proportions as required by subsection B, except that the county treasurer shall credit to the county general fund any interest and penalties collected under this article with respect to delinquent taxes.
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In this chapter (40 sections)
- 42-6009 · Online lodging; definitions
- 42-6010 · Retail business location municipal tax incentives;…
- 42-6012 · Municipal transaction privilege tax; sales of electricity,…
- 42-6013 · Electronic consolidated real property management tax returns;…
- 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…
- 42-6018 · Distribution of revenues for county stadium district from…
- 42-6051 · Definitions
- 42-6052 · Municipal tax code commission; members; meetings; model city…
- 42-6054 · Modifications to model city tax code; notice and hearing
- 42-6055 · Authority of municipalities to provide retroactive relief…
- 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;…
- 42-6105 · County transportation excise tax; counties with population of…
- 42-6105.1 · County transportation excise tax; counties with population…
- 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;…
- 42-6109.2 · Jail facilities excise tax; maintenance of effort;…
- 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…
- 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;…
- 42-6207 · Enforcement
- 42-6208 · Exempt government property improvements
- 42-6209 · Abatement of tax for government property improvements in…
- 42-6210 · Park property lease excise tax