Terms Used In Arizona Laws > Title 35 > Chapter 3 > Article 3.3 - Revenue Anticipation Notes

• Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
• City: means a city or town incorporated under the laws of this state. See Arizona Laws 35-467
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Fiscal year: means the period commencing on July 1 of any year and terminating on June 30 of the next succeeding year. See Arizona Laws 35-467
• Governing body: means the body constituted by law to be the legislative department of the taxing district. See Arizona Laws 35-467
• Municipal corporation: means a sanitary district, electrical district, irrigation district or hospital district or any other similar municipal corporation which is required by law to adopt a budget. See Arizona Laws 35-467
• Revenue: means any monies derived other than from grants, ad valorem taxes, sales taxes or transaction privilege taxes or from this state. See Arizona Laws 35-467
• Taxing district: means a city, county, school district or municipal corporation having the power to levy ad valorem taxes. See Arizona Laws 35-467
• United States: includes the District of Columbia and the territories. See Arizona Laws 1-215