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Arizona Revised Statutes (Last Updated: March 31, 2016) |
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Title 42. Taxation |
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Chapter 19. PERSONAL PROPERTY |
| Article 1. Assessment |
| Sec 42-19001. Powers of county assessor |
| Sec 42-19002. Personal property tax roll |
| Sec 42-19003. Improvements on unpatented land, mining claims or state land; exemption |
| Sec 42-19003.01. Computers and equipment; hardware; software; definition |
| Sec 42-19004. Property in transit and transient property |
| Sec 42-19005. Property leased or rented from inventory |
| Sec 42-19006. Notice of valuation |
| Sec 42-19007. Transmission of personal property valuation to county treasurer |
| Sec 42-19008. Violation; classification |
| Article 2. Personal Property Tax Appeals |
| Sec 42-19051. Administrative review of valuation or classification by assessor |
| Sec 42-19052. Appeal from assessor |
| Article 3. Levy and Collection |
| Sec 42-19101. Extension and levy of tax |
| Sec 42-19103. Proration of tax on property that is leased or rented from inventory |
| Sec 42-19106. Lien of taxes |
| Sec 42-19107. Unlawful sale, transfer or removal of personal property; classification |
| Sec 42-19108. Issuance of tax bill |
| Sec 42-19109. Authority to seize and sell personal property for delinquent taxes |
| Sec 42-19110. Seizure of property |
| Sec 42-19111. Notice of sale |
| Sec 42-19112. Redemption |
| Sec 42-19113. Sale |
| Sec 42-19115. Return of sale; distribution of proceeds |
| Sec 42-19116. Exemption from seizure for dwellings on possessory rights that are taxed as personal property; definition |
| Sec 42-19117. Tax as debt against property owner; action to collect tax |
| Sec 42-19118. Clearing uncollectible tax |
| Article 4. Mobile Homes |
| Sec 42-19151. Definition of mobile home |
| Sec 42-19152. Taxation of mobile homes |
| Sec 42-19153. Application and exemptions |
| Sec 42-19154. Landowner's register of mobile homes and monthly report; violation; classification |
| Sec 42-19155. Unlawful sale or removal of mobile home; classification |
| Sec 42-19156. Review and appeal |
| Sec 42-19157. Collection of delinquent taxes |
| Sec 42-19158. Notice of intent to seize mobile home in possession of person not listed on tax bill |
| Sec 42-19159. Owner's action to collect delinquent tax from previous owner |
| Sec 42-19160. Delinquent taxes accruing under previous ownership |