Arizona Laws > Title 42 > Chapter 17 > Article 2 – Primary Property Tax Levy Limits
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Terms Used In Arizona Laws > Title 42 > Chapter 17 > Article 2 - Primary Property Tax Levy Limits
- Commission: means the property tax oversight commission established by section 42-17002. See Arizona Laws 42-17001
- Fire district: means a fire district established pursuant to Title 48, Chapter 5. See Arizona Laws 42-17001
- 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.
- including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Limited property value: means the value determined pursuant to section 42-13301. See Arizona Laws 42-11001
- Oversight: Committee review of the activities of a Federal agency or program.
- Personal property: All property that is not real property.
- Personal property: includes property of every kind, both tangible and intangible, that is not included as real estate. See Arizona Laws 42-11001
- Political subdivision: means a county, charter county, city, charter city, town, community college district or school district. See Arizona Laws 42-17001
- Primary property taxes: means all ad valorem taxes except for secondary property taxes. See Arizona Laws 42-11001
- Property: includes both real and personal property. See Arizona Laws 1-215
- Roll: means the assessment and tax roll. 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