Article 9 Section 11 - Taxing procedure; license tax on registered vehicles
<!Creation Date: 15/31/95>
<!Author: Marc Chepeus>
<!Typist: Marc Chepeus>
11. Taxing procedure; license tax on registered
Section 11. From and after December 31, 1973, the manner,
method and mode of assessing, equalizing and levying taxes in the state of
Arizona shall be such as is prescribed by law.
From and after December 31, 1973, a license tax is hereby imposed on
vehicles registered for operation upon the highways in Arizona, which license
tax shall be in lieu of all ad valorem property taxes on any vehicle subject
to such license tax. Such license tax shall be collected as provided by
law. To facilitate an even distribution of the registration of vehicles and
the collection of the license tax imposed by this section, the legislature may
provide for different times or periods of registration between and within the
several classes of vehicles.
In the event that a vehicle is destroyed after the beginning of a
registration year, the license tax paid for such year on such vehicle may be
reduced as provided by law.
From and after December 31, 1973, mobile homes, as defined by law for
tax purposes, shall not be subject to the license tax imposed under the
provisions of this section but shall be subject to ad valorem property taxes
on any mobile homes in the manner provided by law. Distribution of the
proceeds derived from such tax shall be as provided by law.
From and after December 31, 1973, the legislature shall provide for the
distribution of the proceeds from such license tax to the state, counties,
school districts, cities and towns.