Arizona § 15-991.01 Tax levy for property not located in a school district

Arizona Statutes

§ 15-991.01 — Tax levy for property not located in a school district

Arizona § 15-991.01

Title 15Arizona Revised Statutes

Ch. 9SCHOOL DISTRICT BUDGETING AND FINANCIAL ASSISTANCE

Art. 6County Finance Responsibilities for School Districts

This text of Arizona § 15-991.01 (Tax levy for property not located in a school district) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 15-991.01 (2026).

Text

A.The board of supervisors of each county, at the time of levying other taxes, shall annually levy a tax on property not located in a school district. The tax levy shall be at a rate equal to one-half the qualifying tax rate prescribed in section 15-971, subsection B, paragraph 2, per one hundred dollars of assessed valuation used for primary property taxes. The tax shall be levied and collected in the same manner as general county taxes on the property. The tax levy provided for in this section is not subject to title 42, chapter 17, articles 2 and 3. The monies received pursuant to this section shall be transmitted by the county treasurer to the state treasurer to be deposited in the state general fund to aid in school financial assistance.

B.The reduction in taxes prescribed in se

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A. The board of supervisors of each county, at the time of levying other taxes, shall annually levy a tax on property not located in a school district. The tax levy shall be at a rate equal to one-half the qualifying tax rate prescribed in section 15-971, subsection B, paragraph 2, per one hundred dollars of assessed valuation used for primary property taxes. The tax shall be levied and collected in the same manner as general county taxes on the property. The tax levy provided for in this section is not subject to title 42, chapter 17, articles 2 and 3. The monies received pursuant to this section shall be transmitted by the county treasurer to the state treasurer to be deposited in the state general fund to aid in school financial assistance.

B. The reduction in taxes prescribed in section 15-972 applies to taxes levied pursuant to this section on residential property, except that the state shall not make the payments prescribed in section 15-972, subsection H for this reduction in taxes.

C. This section does not apply to territory that was previously unorganized but that is currently part of a school district that is joined pursuant to section 15-445.