Terms Used In Arizona Laws > Title 42 > Chapter 17 > Article 1 - Property Tax Oversight Commission

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Commission: means the property tax oversight commission established by section 42-17002. See Arizona Laws 42-17001
• County board: means the county board of supervisors sitting as the county board of equalization. See Arizona Laws 42-11001
• Department: means the department of revenue. See Arizona Laws 42-1001
• Director: means the director of the department. See Arizona Laws 42-1001
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Fire district: means a fire district established pursuant to Title 48, Chapter 5. See Arizona Laws 42-17001
• Oversight: Committee review of the activities of a Federal agency or program.
• Political subdivision: means a county, charter county, city, charter city, town, community college district or school district. See Arizona Laws 42-17001
• Property: includes both real and personal property. See Arizona Laws 1-215
• Roll: means the assessment and tax roll. See Arizona Laws 42-11001
• Secondary property taxes: means :

  (a) Ad valorem taxes or special property assessments that are used to pay the principal of and the interest and redemption charges on bonded indebtedness or other lawful long-term obligations that are issued or incurred for a specific capital purpose by a municipality, county or taxing district. See Arizona Laws 42-11001

• Valuation: means the full cash value or limited property value that is determined for real or personal property, as applicable. See Arizona Laws 42-11001
• Writing: includes printing. See Arizona Laws 1-215