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Arizona Revised Statutes

Chapter 1
ADMINISTRATION
Article 1Department of Revenue
  • 42-1002
  • Department of revenue; director; appointments; compensation
  • 42-1003
  • Department organization; director's staff; deputy director; assistant directors
  • 42-1004
  • General powers and duties of the department; res judicata; remedies; enforcement; special collections account
  • 42-1005
  • Powers and duties of director
  • 42-1006
  • Interrogatories to taxpayers; power to require information; classification
  • 42-1007
  • Service of process upon the director
  • 42-1008
  • Employee preparation of tax returns for compensation prohibited
Article 2Reciprocity
  • 42-1052
  • Suits to enforce state tax; comity
  • 42-1053
  • Recognition and enforcement of other states' taxes
Article 3General Administrative Provisions
  • 42-1103
  • Enjoining delinquent taxpayer from engaging or continuing in business
  • 42-1103.02
  • Understatement of taxpayer's liability by return preparer; civil penalty; definition
  • 42-1103.03
  • Suspension from electronic filing program
  • 42-1104
  • Statutes of limitation; exceptions
  • 42-1105
  • Taxpayer identification, verification and records; retention
  • 42-1105.01
  • Signatures; return preparers and electronic return preparers; definition
  • 42-1105.02
  • Date of filing by electronic means; definitions
  • 42-1105.03
  • Unauthorized disclosure; violation; classification
  • 42-1106
  • Time limitations for credit and refund claims
  • 42-1107
  • Extension of time for filing returns
  • 42-1108
  • Audit; deficiency assessments
  • 42-1109
  • Failure to file return; false or fraudulent return; mandamus; order to produce documents
  • 42-1110
  • Successor liability for tax
  • 42-1112
  • Enforcement powers and duties
  • 42-1116
  • Disposition of tax revenues
  • 42-1116.01
  • Department of revenue administrative fund
  • 42-1118
  • Refunds, credits, offsets and abatements
  • 42-1120
  • Overpayment and underpayment; spouses; trusts and estates
  • 42-1121
  • Overpayment and underpayment in different tax years
  • 42-1122
  • Setoff for debts to state agencies, political subdivisions and courts; revolving fund; definitions
  • 42-1124
  • Failure to affix stamps or pay or account for tax; forfeiture of commodity; sale of forfeited commodity; effect of seizure and sale; request for administrative hearing; definitions
  • 42-1125
  • Civil penalties; definition
  • 42-1125.01
  • Civil penalties for return preparers, electronic filing and payment participants
  • 42-1127
  • Criminal violation; classification; place of trial; definition
  • 42-1128
  • Recovery of collection costs
  • 42-1129
  • Payment of tax by electronic funds transfer
  • 42-1130
  • Temporary tax relief for out-of-state employees and out-of-state businesses; disaster recovery; notice; definitions
Article 4Liens and Priorities of Tax Claims
  • 42-1152
  • Filing of lien; notice; recording
  • 42-1153
  • Release or subordination of lien
  • 42-1155
  • Voluntary liens on property; security for delinquent taxes
Article 5Seizure of Property for Collection of Taxes
  • 42-1201
  • Levy and distraint; definition
  • 42-1202
  • Surrender of property subject to levy; definition
  • 42-1205
  • Notice and sale of seized property
  • 42-1206
  • Authority to release levy and return property
  • 42-1207
  • Financial institutions data match; prohibited disclosure; civil liability; fee; definition
Article 6Tax Appeals
  • 42-1251
  • Appeal to the department; hearing
  • 42-1253
  • Appeal to state board of tax appeals; definition
Chapter 2
TAXPAYER PROTECTION AND SERVICES
Article 1Confidentiality of Taxpayer Information
  • 42-2002
  • Disclosure of confidential information prohibited
  • 42-2003
  • Authorized disclosure of confidential information
Article 2Taxpayers' Bill of Rights
  • 42-2051
  • Arizona taxpayer assistance office; taxpayer problem resolution officer; duties
  • 42-2052
  • Erroneous advice or misleading statements by the department; abatement of penalties and interest; definitions
  • 42-2053
  • Procedures involving taxpayer interviews
  • 42-2054
  • Disclosure of taxpayer information
  • 42-2056
  • Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; attorney general approval; rules; definition
  • 42-2057
  • Agreement for installment payments of tax
  • 42-2058
  • Basis for evaluating employee performance
  • 42-2059
  • No additional audits or proposed assessments; exceptions
  • 42-2060
  • Refund if items of income transfer from one year to another
  • 42-2061
  • Expedited review of jeopardy assessments
  • 42-2062
  • Abatement of penalties; definition
  • 42-2063
  • Department responsibilities; decision deadlines; definition
  • 42-2064
  • Reimbursement of fees and other costs; definitions
  • 42-2065
  • Abatement of interest for errors or delays caused by the department
  • 42-2066
  • Statute of limitations on tax debts
  • 42-2067
  • Limitation on the use of pseudonyms by department employees
  • 42-2068
  • Suspension of running of period of limitations during taxpayer disability
  • 42-2069
  • Taxpayer communications with practitioners; confidentiality; definitions
  • 42-2070
  • Prohibited audit techniques
  • 42-2071
  • Reimbursement of bank costs caused by erroneous tax levies
  • 42-2072
  • Stay of enforcement actions pending offer in compromise
  • 42-2073
  • Report of employee misconduct; definition
  • 42-2074
  • Equitable relief from joint and several liability
  • 42-2076
  • Audit results; documentation
  • 42-2077
  • Distribution of tax decisions; definitions
  • 42-2078
  • New interpretation or application of law; affirmative defense; definition
  • 42-2079
  • Suspension of liabilities by reason of disasters, terroristic or military actions or states of emergency; definitions
Article 3Private Taxpayer Rulings
  • 42-2101
  • Private taxpayer rulings; request; revocation or modification; taxpayer information ruling; definitions
Article 4Business Identification and Licensing Forms
  • 42-2151
  • Providing business and employer identifiers, licenses, numbers and other forms
  • 42-2152
  • List of agencies having authority over starting and conducting business
  • 42-2153
  • Questionnaire of proposed business
  • 42-2154
  • Limitation on requirements of article
Article 5Innocent and Injured Spouses
  • 42-2201
  • Election for relief from joint and several liability; definition
  • 42-2202
  • Separate liability election; definition
  • 42-2203
  • Protection from application of joint overpayment against spouse's delinquencies or debts; recovery of protected monies; appeal
Article 6Protection of Computer Software Source Code
  • 42-2252
  • Protection from order to produce computer software source code; exceptions
Article 7Managed Audit Agreements
  • 42-2303
  • Managed audit operations; appeal
  • 42-2304
  • Interest and penalties; refunds
Chapter 3
LUXURY PRIVILEGE TAX
Article 1General Administration
  • 42-3002
  • Preemption by state of luxury taxation
  • 42-3003
  • Powers of administration and regulation
  • 42-3005
  • Agents and other employees; bond; credentials; removal
  • 42-3006
  • Tax stamps; general requirements
  • 42-3009
  • Exemption for articles and substances sold in interstate commerce
  • 42-3010
  • Transaction invoices and other records; retention period
Article 2Levy and Payment
  • 42-3052
  • Classifications of luxuries; rates of tax
  • 42-3053
  • Method of payment; receipts; electronic filings of returns, reports and other documents; license applications and requests for refund or rebate; definition
Article 3Disposition of Revenue
  • 42-3102
  • Distribution to state general fund
  • 42-3103
  • Monies allocated for state school aid
  • 42-3104
  • Monies allocated to the corrections fund
  • 42-3106
  • Monies allocated to the drug treatment and education fund; state department of corrections revolving fund
Article 4Enforcement
  • 42-3151
  • Inspection of records and stocks of luxuries
  • 42-3152
  • Personal liability for tax, increases, interest, penalties and collection charges
  • 42-3154
  • Failure or refusal to permit examination of records; classification; additional civil and criminal penalties
Article 6Tobacco Tax for Health Care
  • 42-3251
  • Levy and collection of tobacco tax
  • 42-3251.02
  • Levy and collection of tobacco tax for smoke-free Arizona fund
Article 7Indian Reservation Tobacco Tax
  • 42-3302
  • Levy; rates; disposition of revenues
  • 42-3303
  • Tax on the consumer; precollection and remission by distributor
  • 42-3303.01
  • Stamps required for cigarettes sold on Indian reservations to enrolled tribal members; definition
  • 42-3305
  • Enforcement; penalty for failure to precollect and remit tax; violation; classification
  • 42-3308
  • Agreements between the department and tribal tax authorities; definition
Article 8Liquors
  • 42-3351
  • Bonds required of liquor wholesalers; exemption
  • 42-3352
  • Reports of distillers and manufacturers
  • 42-3353
  • Return and payment by cider or malt liquor wholesalers
  • 42-3354
  • Return and payment by spirituous or vinous liquor wholesalers
  • 42-3355
  • Return and payment by farm wineries, manufacturers, direct shipment licensees, microbreweries and craft distillers
  • 42-3356
  • Bonds required of farm wineries and direct shipment licensees; exemption
Article 9Tobacco Tax for Early Childhood Development and Health
  • 42-3371
  • Levy and collection of tax on cigarettes, cigars and other forms of tobacco
Article 10Distributors and Retailers of Tobacco Products
  • 42-3401
  • Tobacco distributor licenses; application; conditions; revocations, suspensions and cancellations
  • 42-3402
  • Contraband tobacco products
  • 42-3403
  • Tobacco product retailers; vehicle as place of business prohibited; exceptions
  • 42-3404
  • Exemptions and exclusions of certain tobacco products from tobacco taxes
  • 42-3405
  • Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing requirements; retention period
  • 42-3406
  • Refunds and rebates of tobacco taxes; supporting documentation; distributor's burden of proof
Article 11Cigarettes and Roll-Your-Own Tobacco
  • 42-3451
  • Acquisition and possession of cigarettes and roll-your-own tobacco; definitions
  • 42-3452
  • Payment of tax required to sell, distribute or transfer tobacco products
  • 42-3453
  • Presumption of tax on unstamped cigarettes
  • 42-3454
  • Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions
  • 42-3455
  • Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering
  • 42-3456
  • Tax stamps as indicia of taxes paid; exception; definitions
  • 42-3458
  • Discount purchases of tax stamps; refund, redemption and rebate amounts
  • 42-3459
  • Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver
  • 42-3460
  • Redemption of unused or spoiled tax stamps and meter registration; definitions
  • 42-3461
  • Unlawful use of stamps; classification; definition
  • 42-3462
  • Cigarette and roll-your-own tobacco; filing requirements; definition
Article 12Tobacco Products Other Than Cigarettes
  • 42-3501
  • Return and payment by distributors of tobacco products other than cigarettes
  • 42-3502
  • Transport of untaxed other tobacco products prohibited; exceptions; definition
  • 42-3503
  • Acquisition and possession of untaxed other tobacco products; definitions
Chapter 5
TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES
Article 1General Administrative Provisions
  • 42-5002
  • Exclusions from gross income, receipts or proceeds
  • 42-5003
  • Administration and enforcement of article; employees; bonds
  • 42-5005
  • Transaction privilege tax and municipal privilege tax licenses; fees; renewal; revocation; violation; classification
  • 42-5006
  • Taxpayer bonds; out of state licensed contractors and manufactured building dealers
  • 42-5007
  • Taxpayer security; out-of-state prime contractors; definition
  • 42-5008
  • Levy of tax; purposes; distribution
  • 42-5008.01
  • Liability for amounts equal to retail transaction privilege tax due
  • 42-5009
  • Certificates establishing deductions; liability for making false certificate
  • 42-5012
  • Sales between affiliated persons
  • 42-5014
  • Return and payment of tax; estimated tax; extensions; abatements
  • 42-5016
  • Credit for telecommunications service revenue reductions
  • 42-5017
  • Credit for accounting and reporting expenses; definition
  • 42-5019
  • Reporting sales made in more than one class
  • 42-5020
  • Persons engaged in more than one business
  • 42-5021
  • Payment of additional taxes after audit
  • 42-5022
  • Burden of proving sale not at retail
  • 42-5024
  • Personal liability for tax; remedies for collection
  • 42-5025
  • Failure or refusal to permit examination of records; classification
  • 42-5026
  • Failure to file return; notice; hearing; levy of tax
  • 42-5027
  • Enjoining defaulting taxpayer from continuing in business
  • 42-5028
  • Failure to pay; personal liability
  • 42-5029
  • Remission and distribution of monies; withholding; definition
  • 42-5029.01
  • Qualifying Indian tribe; report; accounting procedures; definitions
  • 42-5030
  • Transfers to the Arizona convention center development fund; distributions
  • 42-5030.01
  • Distribution of revenues for school facilities
  • 42-5031
  • Distribution of multipurpose facility revenues to district
  • 42-5031.01
  • Distribution of revenues for Indian tribal postsecondary educational institutions; definition
  • 42-5032
  • Distribution of bridge construction and highway improvement revenues to county; definitions
  • 42-5032.01
  • Distribution of revenues for tourism and sports authority
  • 42-5032.02
  • Distribution of revenues for city, town or county infrastructure improvements related to manufacturing facilities; definitions
  • 42-5033.01
  • Use of population estimates for state shared revenues
  • 42-5034
  • Determination of place of business for distribution of tax monies
  • 42-5034.01
  • Mobile telecommunications services; definitions
  • 42-5035
  • Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget
  • 42-5036
  • Procedure upon variance between county share of tax monies received and budget estimate
  • 42-5038
  • Transaction and privilege taxes independent of other taxes
  • 42-5039
  • Qualified destination management companies; definitions
  • 42-5040
  • Sourcing of certain transactions involving tangible personal property; definitions
  • 42-5041
  • Partial assessment of costs to local governments, councils and authorities
Article 2Transaction Privilege Classifications
  • 42-5061
  • Retail classification; definitions
  • 42-5062
  • Transporting classification
  • 42-5063
  • Utilities classification; definitions
  • 42-5064
  • Telecommunications classification; definitions
  • 42-5065
  • Publication classification; definition
  • 42-5066
  • Job printing classification
  • 42-5068
  • Private car line classification
  • 42-5069
  • Commercial lease classification; definitions
  • 42-5070
  • Transient lodging classification; definition
  • 42-5071
  • Personal property rental classification; definitions
  • 42-5072
  • Mining classification; definition
  • 42-5075
  • Prime contracting classification; exemptions; definitions
  • 42-5076
  • Online lodging marketplace classification; definitions
Article 3Tax Exemption for Sales of Food
  • 42-5102
  • Tax exemption for sales of food; nonexempt sales
Article 4Use Tax
  • 42-5153
  • Exclusions from sales price
  • 42-5155
  • Levy of tax; tax rate; purchaser's liability
  • 42-5156
  • Tangible personal property provided under a service contract or warranty; definition
  • 42-5157
  • Motor vehicles removed from inventory
  • 42-5158
  • Motor vehicles used by motor vehicle manufacturers
  • 42-5161
  • Collection from purchaser; receipt; tax as debt to state
  • 42-5162
  • Monthly return; time for payment; extension of time; quarterly payment
  • 42-5163
  • Personal liability for tax; remedies for collection
  • 42-5165
  • Retailer; advertising absorption of tax prohibited; penalty
  • 42-5166
  • Diesel fuel imported and used by locomotives; exemption
  • 42-5168
  • Use tax percentage based reporting; definitions
Article 5Severance Tax
  • 42-5204
  • Computation of the net severance base
  • 42-5205
  • Administration; allocation of revenues
  • 42-5206
  • Sales between affiliated persons
Article 6Telecommunication Service Excise Tax
  • 42-5253
  • Remission and distribution of revenues
Article 7Tax on Water Use
  • 42-5301
  • Definition of municipal water delivery system
Article 8Jet Fuel Excise and Use Tax
  • 42-5353
  • Administration; disposition of revenues
Article 9Prepaid Wireless Telecommunications E911 Excise Tax
  • 42-5403
  • Administration of tax; distribution of revenues
Chapter 6
LOCAL EXCISE TAXES
Article 1Administration of Local Excise Taxes
  • 42-6001
  • Collection and administration of transaction privilege tax and affiliated excise taxes; intergovernmental contract or agreement; method of payment
  • 42-6002
  • Administration; procedures for levy, collection and enforcement applicable to cities and towns; definition
  • 42-6003
  • Multi-municipal taxes; determination of municipality entitled to levy and collect taxes; appeal; definitions
  • 42-6004
  • Exemption from municipal tax; definitions
  • 42-6005
  • Unified audit committee; audits
  • 42-6006
  • Municipal elections on tax issues
  • 42-6007
  • Mobile telecommunications services; definitions
  • 42-6009
  • Online lodging; definitions
  • 42-6010
  • Retail business location municipal tax incentives; prohibition; penalty; exceptions; definitions
  • 42-6011
  • Municipal transaction privilege tax rates; residential rental
  • 42-6012
  • Municipal transaction privilege tax; sales of electricity, natural gas or liquefied petroleum gas
  • 42-6013
  • Electronic consolidated real property management tax returns; definition
  • 42-6014
  • Municipal jet fuel excise tax
Article 2Model City Tax Code
  • 42-6052
  • Municipal tax code commission
  • 42-6053
  • Official copy of model city tax code; review and comment on proposed changes
  • 42-6054
  • Modifications to model city tax code; notice and hearing
  • 42-6055
  • Authority of municipalities to provide retroactive relief from model city tax code
  • 42-6056
  • Municipal tax hearing office
Article 3County Excise Taxes
  • 42-6103
  • County general excise tax; authority to levy; rate; distribution; use of proceeds
  • 42-6105
  • County transportation excise tax; counties with population of one million two hundred thousand or more persons
  • 42-6106
  • County transportation excise tax
  • 42-6107
  • County transportation excise tax for roads
  • 42-6109
  • Jail facilities excise tax; maintenance of effort; definition
  • 42-6109.01
  • Jail facilities excise tax; maintenance of effort; definitions
  • 42-6110
  • County use tax on electricity
  • 42-6111
  • County capital projects tax
  • 42-6112
  • County excise tax for county judgment bonds
Article 5Government Property Lease Excise Tax
  • 42-6202
  • Commercial government property lease excise tax; database
  • 42-6204
  • Payment; return; interest; penalty; annual reports
  • 42-6206
  • Leases and development agreements; notice of tax liability; approval requirements; default
  • 42-6208
  • Exempt government property improvements
  • 42-6209
  • Abatement of tax for government property improvements in single central business district
  • 42-6210
  • Park property lease excise tax
Chapter 11
PROPERTY TAX
Article 1General Provisions
  • 42-11004
  • Payment of tax as prerequisite to testing validity
  • 42-11005
  • Suit to recover illegally levied, assessed or collected tax; refund
  • 42-11008
  • Validity of assessment despite irregularities in the roll
  • 42-11009
  • Public access to valuation and assessment information
Article 2Powers and Duties of Department of Revenue
  • 42-11051
  • General powers of department relating to property valuation
  • 42-11052
  • Investigating and prosecuting violations
  • 42-11053
  • Investigating property valuations
  • 42-11054
  • Standard appraisal methods and techniques
  • 42-11056
  • Department records of valuations; notifying department of changes in valuations
  • 42-11057
  • Client county equipment capitalization fund
Article 3Exemptions
  • 42-11102
  • Exemption for government property; application of procedural provisions
  • 42-11103
  • Exemption for government bonded indebtedness; application of procedural provisions
  • 42-11104
  • Exemption for educational and library property
  • 42-11105
  • Exemption for health care property
  • 42-11106
  • Exemption for apartments for elderly residents or residents with disabilities
  • 42-11107
  • Exemption for institutions for relief of indigent or afflicted
  • 42-11108
  • Exemption for grounds and buildings owned by agricultural societies
  • 42-11109
  • Exemption for religious property; affidavit
  • 42-11111
  • Exemption for property of widows and widowers and persons with disabilities
  • 42-11113
  • Exemption for land and buildings owned by animal control and humane societies
  • 42-11114
  • Exemption for property held for conveyance as parkland; recapture
  • 42-11115
  • Exemption for property held to preserve or protect scientific resources
  • 42-11116
  • Exemption for property of arts and science organizations
  • 42-11117
  • Exemption for property of volunteer fire departments
  • 42-11118
  • Exemption for social welfare and quasi-governmental service property; qualifying activities
  • 42-11119
  • Exemption for property of volunteer roadway cleanup and beautification organizations
  • 42-11120
  • Exemption for property of veterans' organizations
  • 42-11121
  • Exemption for property of charitable community service organizations
  • 42-11122
  • Exemption for trading commodities
  • 42-11123
  • Exemption for animal and poultry feed
  • 42-11124
  • Exemption for possessory interests for educational or charitable activities
  • 42-11125
  • Exemption for inventory, materials and products
  • 42-11126
  • Exemption for production livestock and animals; definition
  • 42-11128
  • Exemption for personal property in transit; violation; classification
  • 42-11129
  • Exemption for property of fraternal societies
  • 42-11130
  • Exemption for public library organizations
  • 42-11131
  • Exemption for low income Indian housing; definitions
  • 42-11132
  • Property leased to an educational institution
  • 42-11132.01
  • Property leased to a church, religious assembly or religious institution
  • 42-11133
  • Exemption for low income housing projects
Article 4Qualifying for Exemptions
  • 42-11151
  • Procedure, affidavits and forms
  • 42-11155
  • Property owned by charitable institutions but used for other purposes
Chapter 12
PROPERTY CLASSIFICATION
Article 1Classes of Property
  • 42-12003
  • Class three property; definition
  • 42-12010
  • Purpose of classification of property
Article 2Rules and Procedures
  • 42-12051
  • Treatment of partially completed or vacant improvements; notification; exception
  • 42-12052
  • Review and verification of class three property; civil penalty; appeals
  • 42-12053
  • Criteria for distinguishing primary residential property, secondary residential property and rental property
  • 42-12054
  • Change in classification of owner-occupied residence
  • 42-12055
  • Review of and appeal from classification
  • 42-12056
  • Renewable energy systems valuation; definition
  • 42-12057
  • Criteria for renewable energy property
  • 42-12058
  • Registry of real property burdened by conservation easements
Article 3Historic Property Classification
  • 42-12102
  • Application for classification as historic property; period of classification
  • 42-12103
  • Review of application by state historic preservation officer; approval or denial
  • 42-12106
  • Effect of changing circumstances
Article 4Agricultural Property Classification
  • 42-12151
  • Definition of agricultural real property
  • 42-12152
  • Criteria for classification of property used for agricultural purposes
  • 42-12153
  • Application for classification of property used for agricultural purposes
  • 42-12154
  • Approval of nonconforming property
  • 42-12155
  • Notice of approval or disapproval; appeal
  • 42-12157
  • Recapture and penalty for false information or failure to notify of change in use
  • 42-12159
  • Restoration of agricultural classification and valuation; refund
Chapter 13
VALUATION OF LOCALLY ASSESSED PROPERTY
Article 1General Administrative Provisions
  • 42-13002
  • Relationship between department and county assessors
  • 42-13003
  • Report on property that has not been appraised
  • 42-13004
  • Data processing equipment and systems
  • 42-13006
  • Qualifications of appraisers and assessing personnel; certification program
  • 42-13007
  • Education, training and certification advisory committee
Article 2Property Valuation by Assessors
  • 42-13052
  • Continuing valuation of class two, three and four property
  • 42-13053
  • Exception list; review of valuation
  • 42-13054
  • Taxable value of personal property; depreciated values of personal property in class one, class two (P) and class six
  • 42-13055
  • Reducing minimum value for property in use
Article 3Valuation of Agricultural Property
  • 42-13102
  • Statement of agricultural lease
Article 4Valuation of Golf Courses
  • 42-13152
  • Computing valuation of golf courses
  • 42-13154
  • Covenant not to convert golf course to another use; violation; penalty
Article 5Valuation of Shopping Centers
  • 42-13202
  • Exclusive method and procedure for valuing shopping centers; confidentiality
  • 42-13203
  • Replacement cost less depreciation method of valuing shopping centers; election to use income method on appeal
  • 42-13204
  • Election to use income method of valuation initially
  • 42-13205
  • Valuation method applied on appeal
  • 42-13206
  • Valuation of dedicated parking or common areas
Article 6Equalization of Valuations
  • 42-13251
  • Equalization of valuations by department
  • 42-13256
  • Adjustments of equalized property values by assessor
  • 42-13257
  • Report to property tax oversight commission
Article 7Limitation on Valuation Increases
  • 42-13302
  • Determining limited value in cases of omissions and changes
Article 8Valuation of Property of Manufacturers, Assemblers or Fabricators
  • 42-13351
  • Method and procedures for valuing property of manufacturers, assemblers or fabricators; confidentiality
  • 42-13352
  • Determining valuation of property of manufacturers, assemblers or fabricators
  • 42-13353
  • Depreciated values of personal property of manufacturers, assemblers and fabricators
  • 42-13354
  • Assessing personal property construction work in progress; definition
  • 42-13355
  • Assessing clean rooms as personal property; definition
Article 9Common Areas
  • 42-13401
  • Exclusive method of identifying and valuing common areas
  • 42-13402
  • Identifying common areas; definition
  • 42-13404
  • Deed restriction on common area use
Article 10Timeshare Property
  • 42-13454
  • Managing entity as agent of owner
Article 11Valuation of Abandoned Leased Property
  • 42-13501
  • Limit on valuation of real property with abandoned renewable energy equipment
Chapter 14
VALUATION OF CENTRALLY ASSESSED PROPERTY
Article 1General Provisions and Procedures
  • 42-14001
  • Properties subject to valuation by the department; limitation on valuation increases
  • 42-14002
  • Notice of preliminary valuation; hearing
  • 42-14003
  • Information considered in determining valuation; notice of determination
  • 42-14005
  • Appeal from valuation determined by department
  • 42-14006
  • Signatures for documents; alternative methods
Article 2Mines, Mills and Smelters
  • 42-14051
  • Annual determination of valuation
  • 42-14052
  • Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights
  • 42-14053
  • Determining and reporting valuation of producing mines and mining property
  • 42-14054
  • Determining and reporting valuation of closed mines
Article 3Oil, Gas and Geothermal Properties
  • 42-14102
  • Annual determination of valuation
  • 42-14103
  • Annual report for determining valuation; violation; classification
  • 42-14104
  • Determining and reporting valuation
  • 42-14105
  • Basis for valuing producing oil, gas and geothermal resource interests
  • 42-14106
  • Separate listing, assessment and taxation
Article 4Gas, Water, Electric and Sewer and Wastewater Utilities
  • 42-14151
  • Annual determination of valuation; definition
  • 42-14152
  • Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights
  • 42-14153
  • Determining and reporting valuation
  • 42-14154
  • Computing valuation of electric transmission, electric distribution, gas distribution, combination gas and electric transmission and distribution, and transmission and distribution cooperative property; definitions
  • 42-14155
  • Valuation of renewable energy equipment; definitions
  • 42-14156
  • Computing valuation of electric generation facilities; definitions
  • 42-14157
  • Allocation of electric transmission, distribution and generation values among taxing jurisdictions; definition
  • 42-14158
  • Existing generation facilities; computing adjusted original cost; computing full cash value; definitions
  • 42-14159
  • Computing valuation of distribution cooperatives; standard market value factor; definitions
Article 5Pipelines
  • 42-14201
  • Annual determination of valuation
  • 42-14202
  • Annual report for determining valuation; failure to file; penalty; forfeiture of appeal rights
  • 42-14203
  • Determining and reporting valuation
  • 42-14204
  • Computing valuation of pipelines; definitions
Article 6Valuation and Taxation of Airline Companies
  • 42-14252
  • Annual determination of valuation
  • 42-14253
  • Annual report for purposes of determining valuation; failure to file; penalty; forfeiture of appeal rights
  • 42-14255
  • Assessment, levy and collection of tax; limitation on small airline company tax
  • 42-14256
  • Administrative review and appeal
Article 7Valuation and Taxation of Private Car Companies
  • 42-14302
  • Situs and valuation of cars for tax purposes
  • 42-14304
  • Failure to make annual statement; penalty; action for recovery; false or fraudulent statement; classification
  • 42-14306
  • Administrative review of valuation
  • 42-14308
  • Assessment, levy and collection of tax
Article 8Railroad Companies
  • 42-14351
  • Annual determination of valuation
  • 42-14353
  • Failure or refusal to make annual statement; penalty
  • 42-14354
  • Determining valuation of railroad company operating property
  • 42-14355
  • Computing valuation; definitions
  • 42-14356
  • Adjustments to achieve comparability
  • 42-14357
  • Transmitting valuation to taxing jurisdictions; apportionment
  • 42-14358
  • Entering statement on assessment roll
Article 9Telecommunications Companies
  • 42-14401
  • Definition of telecommunications company
  • 42-14402
  • Annual statement; failure or refusal to make annual statement; penalty; action for recovery
  • 42-14403
  • Determining valuation; definitions
Article 10Airport Fuel Delivery Companies
  • 42-14502
  • Exclusive method and procedure of valuation
  • 42-14503
  • Computing valuation of airport fuel delivery company property; definitions
Chapter 15
ASSESSMENT PROCESS
Article 1Determining Assessed Valuation
  • 42-15001
  • Assessed valuation of class one property
  • 42-15002
  • Assessed valuation of class two property
  • 42-15003
  • Assessed valuation of class three property
  • 42-15004
  • Assessed valuation of class four property
  • 42-15005
  • Assessed valuation of class five property
  • 42-15006
  • Assessed valuation of class six property
  • 42-15007
  • Assessed valuation of class seven property
  • 42-15008
  • Assessed valuation of class eight property
  • 42-15009
  • Assessed valuation of class nine property
  • 42-15010
  • Applying assessment percentages
Article 2Listing and Assessing Property
  • 42-15052
  • Compiling information; property report; examining documents; summoning witnesses
  • 42-15053
  • Duty to report personal property; confidentiality
  • 42-15054
  • Listing by assessor on failure to receive report; investigations
  • 42-15055
  • Failing to file report; false information; classification; evading tax; penalty
  • 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
  • 42-15061
  • Deduction of liabilities from assessed solvent debts
  • 42-15062
  • Listing and valuing water ditches and toll roads
  • 42-15065
  • Assessing personal property construction work in progress; definition
  • 42-15066
  • Assessing clean rooms as personal property; definition
Article 3Assessment Notice
  • 42-15101
  • Annual notice of full cash value; amended notice of valuation
  • 42-15102
  • Notice information entered by assessor
  • 42-15105
  • Supplemental notice and appeal of valuation or classification in case of new construction, changes to assessment parcels and changes in use
Article 4Real and Personal Property Assessment Roll
  • 42-15152
  • Inclusion of all property on the roll
  • 42-15153
  • Completion and delivery of property lists and assessment roll; use of lists by administrative appeals bodies
  • 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 valuation and taxes
Article 5Assessment of Permanently Affixed Mobile Homes
  • 42-15202
  • Assessment of permanently affixed mobile homes as real property
  • 42-15204
  • Transition from personal property to real property roll
  • 42-15205
  • Perfecting liens on permanently affixed mobile homes
Article 6Assessment of Remote Municipal Property
  • 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 municipal property
  • 42-15254
  • Conveyance of remote municipal property to private ownership; payment of tax revenues
Chapter 16
PROPERTY TAX APPEALS AND REVIEWS
Article 1General Provisions
  • 42-16002
  • Changes and corrections in tax roll to reflect determinations on review or appeal
Article 2Administrative Review of Valuation by Assessor
  • 42-16051
  • Petition for assessor review of improper valuation or classification
  • 42-16052
  • Contents of petition based on income approach to value
  • 42-16053
  • Rejection of petition for failure to include substantial information; amended petition; appeal
  • 42-16054
  • Meeting between assessor and petitioner
Article 3County Board of Equalization
  • 42-16105
  • Appeal of valuation or legal classification from county assessor to county board
  • 42-16109
  • Corrections and changes to tax roll
  • 42-16110
  • Entry of changes and completion of roll
  • 42-16111
  • Appeal from county board of equalization
Article 4State Board of Equalization
  • 42-16154
  • Chairman; administration; meetings
  • 42-16157
  • Appeal of valuation or legal classification from county assessor to state board of equalization
  • 42-16158
  • Appeal of valuation or legal classification from department to state board of equalization
  • 42-16159
  • Hearing on department equalization order
  • 42-16160
  • Recommendation for future equalization orders
  • 42-16165
  • Deadlines for issuing decisions
  • 42-16166
  • Transmitting changes in valuations or legal classifications
  • 42-16167
  • Entry of changes and completion of roll
Article 5Property Tax Appeals to Court
  • 42-16201
  • Appeal from county assessor to court
  • 42-16202
  • Appeal from county board of equalization to court
  • 42-16203
  • Appeal from state board of equalization to court
  • 42-16204
  • Appeal from department to court
  • 42-16205
  • Appeal to court in the case of new construction, changes to assessment parcels and changes in use
  • 42-16206
  • Appeal to court by the director
  • 42-16208
  • Parties to the appeal; right of intervention
  • 42-16214
  • Refund or credit of excess payments
  • 42-16215
  • Transmitting judgment to county or department; correcting tax rolls
Article 6Correcting Property Tax Errors
  • 42-16252
  • Notice of proposed correction; response; petition for review; appeal
  • 42-16253
  • Reporting personal property tax error before notice of proposed correction is issued
  • 42-16254
  • Notice of claim; response; petition for review; appeal
  • 42-16255
  • Evidence that may be considered at hearings; pending administrative and judicial appeals
  • 42-16258
  • Correcting tax roll by county treasurer
  • 42-16259
  • Transmittal of corrected billing to taxpayer; delinquency; refunds; interest
Chapter 17
LEVY
Article 1Property Tax Oversight Commission
  • 42-17002
  • Property tax oversight commission
  • 42-17004
  • Hearing and appeals of commission findings
Article 2Primary Property Tax Levy Limits
  • 42-17051
  • Limit on county, municipal and community college primary property tax levy
  • 42-17052
  • Values furnished by county assessor and fire districts
  • 42-17053
  • Estimate of personal property tax roll
  • 42-17055
  • Public inspection of values used in computing levy limitation
  • 42-17056
  • Initial base levy limit if no primary property taxes were levied in the preceding tax year
  • 42-17057
  • Computing new levy limits in the case of county division or consolidation; election on revised levy limit
  • 42-17058
  • Values for computing levy limit in the case of a merger of a community college district with a contiguous county
Article 3Local Government Budgeting Process
  • 42-17101
  • Annual county and municipal financial statement and estimate of expenses
  • 42-17102
  • Contents of estimate of expenses
  • 42-17103
  • Public access to estimates of revenues and expenses; notice of public hearing; access to adopted budget
  • 42-17104
  • Public hearing on expenditures and tax levy
  • 42-17106
  • Expenditures limited to budgeted purposes; transfer of monies
  • 42-17107
  • Truth in taxation notice and hearing; roll call vote on tax increase; definition
  • 42-17108
  • Encumbering municipal monies to pay obligations after close of fiscal year
  • 42-17109
  • Alternative and additional method of leasing municipal facilities
  • 42-17110
  • Budget of a newly incorporated city or town
Article 4Levy
  • 42-17151
  • County, municipal, community college and school tax levy
  • 42-17152
  • Extending tax roll; limitation on residential property tax; effect of informalities
  • 42-17153
  • Lien for taxes; time lien attaches; priority
  • 42-17154
  • Attachment of lien to real and personal property, improvements and severed mineral rights
Article 5Special Secondary Property Tax Levies
  • 42-17202
  • Community college district levy limit override
  • 42-17203
  • County levy for community college; election
Article 6Assessment, Levy and Collection of Local Taxes
  • 42-17251
  • Extension of assessment roll to all taxing jurisdictions in the county; equalization
  • 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 assessments
  • 42-17257
  • Notice of establishment or change in city, town or taxing district boundaries
Article 7Residential Property Tax Deferral
  • 42-17302
  • Election to defer residential property taxes; qualifications
  • 42-17303
  • Property entitled to tax deferral
  • 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
  • 42-17311
  • Events requiring payment of deferred tax
  • 42-17312
  • Payment of deferred taxes; due dates and delinquency; enforcement of lien
Article 8Elderly Assistance
  • 42-17401
  • Elderly assistance fund; primary school district tax reduction; definition
Chapter 18
COLLECTION AND ENFORCEMENT
Article 1Tax Collector
  • 42-18001
  • County treasurer as tax collector; bond
  • 42-18002
  • Annual report by county treasurer; settlement of accounts; liability for failure to settle
  • 42-18003
  • Delivery of roll to county treasurer; resolution for collecting taxes
  • 42-18004
  • Transmitting statement of taxes due state to state treasurer
  • 42-18005
  • Property tax collection; liens assigned to state
Article 2Payment
  • 42-18051
  • Notice of tax; payment by electronic funds transfer
  • 42-18052
  • Due dates and times; delinquency
  • 42-18053
  • Interest on delinquent taxes; exceptions
  • 42-18054
  • Tax statements for mortgaged property
  • 42-18056
  • Partial payment of taxes; certificates of purchase; delinquent taxes
  • 42-18057
  • Payment of tax by part owner; lien for contribution; allocation of tax lien in event of parcel split or consolidation
  • 42-18058
  • Collection and payment of tax on livestock in feedlot or stockyard; exceptions
  • 42-18059
  • Payment of tax on property sold at judicial sale or by fiduciary
  • 42-18061
  • Refund of overpayment due to change in tax roll; reversion of unclaimed refund
Article 3Sale of Tax Lien for Delinquent Taxes
  • 42-18101
  • Sale and foreclosure of tax liens; effect of insubstantial failure to comply
  • 42-18104
  • Taxes for which lien may be sold
  • 42-18105
  • Limitation on sale for unpaid tax; exceptions
  • 42-18106
  • Delinquent tax list and notice of sale
  • 42-18107
  • Additional penalty on listed property
  • 42-18108
  • Personal notice of proposed sale
  • 42-18109
  • Publication and posting of list and notice
  • 42-18110
  • Affidavits of posting and publication
  • 42-18111
  • Parcels; property description; designation of owner unnecessary
  • 42-18113
  • Procedure in the case of no bid; assignment to state
  • 42-18115
  • Easements and liens not extinguished by sale
  • 42-18116
  • Payment; resale or recovery on reneged bid; processing fee
  • 42-18118
  • Certificate of purchase or registered certificate; form; assignment; fee
  • 42-18119
  • Certificate of purchase as evidence of valid procedure
  • 42-18120
  • Duplicate certificate of purchase; fee
  • 42-18121
  • Payment of subsequent taxes by certificate holder; separate certificate of purchase by assignment; fee
  • 42-18122
  • Resale of tax liens assigned to the state; fee
  • 42-18124
  • Compromising taxes, interest and penalties; omission of tax or fund from action for collection
  • 42-18126
  • Failure to perform duty by county treasurer; classification
  • 42-18127
  • Expiration of lien and certificate; notice; applicability
Article 4Redemption of Tax Liens
  • 42-18151
  • Who may redeem real property tax liens; persons under disability; persons owning partial interest
  • 42-18152
  • When lien may be fully redeemed; partial payment refund
  • 42-18154
  • Certificate of redemption; statement of partial payment; issuance; contents; fee;
  • 42-18155
  • Payment of redemption money to holder of certificate of purchase or registered certificate
Article 5Judicial Foreclosure of Right of Redemption
  • 42-18201
  • Action to foreclose right to redeem; subsequent certificates of purchase by assignment
  • 42-18203
  • Application of law and rules of procedure
  • 42-18204
  • Judgment foreclosing right to redeem; effect
  • 42-18206
  • Redemption during pendency of action to foreclose
  • 42-18207
  • Prosecution of action brought by state; disposition of costs
  • 42-18208
  • Expiration of lien and certificate; notice
Article 6.1Conveyance to State on Failure to Redeem
  • 42-18261
  • Application for treasurer's deed by board of supervisors on behalf of state
  • 42-18262
  • Costs; charge against county general fund
  • 42-18264
  • Personal notice by certified mail
  • 42-18267
  • Issuance of treasurer's deed; form
Article 7Sale of Land Held by State Under Tax Deed
  • 42-18301
  • List of real property held by state under tax deed
  • 42-18303
  • Auction and sale of land held by state under tax deed; disposition of proceeds
  • 42-18304
  • Adverse occupation of land held by state under tax deed
Article 8Abatement of Tax and Removal of Lien
  • 42-18351
  • Circumstances for abating tax and removing tax lien
  • 42-18352
  • Determining existence of circumstances for abating tax and removing lien; action to recover illegally collected tax
  • 42-18353
  • Certificate of removal and abatement; purging record of tax, penalty and interest
Article 9Seizure and Sale of Personal Property for Delinquent Taxes
  • 42-18401
  • Collection of personal property tax by seizure and sale
  • 42-18402
  • Seizure and sale of personal property about to be removed or concealed
  • 42-18403
  • Notice required before seizing railroad rolling stock
Chapter 19
PERSONAL PROPERTY
Article 1Assessment
  • 42-19003
  • Improvements on unpatented land, mining claims or state land; exemption
  • 42-19003.01
  • Computers and equipment; hardware; software; definition
  • 42-19004
  • Property in transit and transient property
  • 42-19005
  • Property leased or rented from inventory
  • 42-19007
  • Transmission of personal property valuation to county treasurer
Article 2Personal Property Tax Appeals
  • 42-19051
  • Administrative review of valuation or classification by assessor
Article 3Levy and Collection
  • 42-19103
  • Proration of tax on property that is leased or rented from inventory
  • 42-19107
  • Unlawful sale, transfer or removal of personal property; classification
  • 42-19109
  • Authority to seize and sell personal property for delinquent taxes
  • 42-19115
  • Return of sale; distribution of proceeds
  • 42-19116
  • Exemption from seizure for dwellings on possessory rights that are taxed as personal property; definition
  • 42-19117
  • Tax as debt against property owner; action to collect tax
Article 4Mobile Homes
  • 42-19154
  • Landowner's register of mobile homes and monthly report; violation; classification
  • 42-19155
  • Unlawful sale or removal of mobile home; classification
  • 42-19158
  • Notice of intent to seize mobile home in possession of person not listed on tax bill
  • 42-19159
  • Owner's action to collect delinquent tax from previous owner
  • 42-19160
  • Delinquent taxes accruing under previous ownership