Arizona § 42-17301 Definitions

Arizona Statutes

§ 42-17301 — Definitions

Arizona § 42-17301

Title 42Arizona Revised Statutes

Ch. 17LEVY

Art. 7Residential Property Tax Deferral

This text of Arizona § 42-17301 (Definitions) 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. § 42-17301 (2026).

Text

In this article, unless the context otherwise requires:

1."Property taxes" means all ad valorem taxes that are levied by all taxing jurisdictions and that become a lien on a residence, including special assessments.

2."Residence" means real and personal property and improvements that constitute an owner-occupied dwelling that is classified as class three pursuant to section 42-12003.

3."Tax deferred residence" means a residence on which property taxes are deferred pursuant to this article for the current or any prior tax year.

4."Taxable income" has the same meaning prescribed in section 43-1001.

5."Taxpayer" means an individual or an individual's legal representative who files a claim for deferral pursuant to this article.

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In this article, unless the context otherwise requires:

1. "Property taxes" means all ad valorem taxes that are levied by all taxing jurisdictions and that become a lien on a residence, including special assessments.

2. "Residence" means real and personal property and improvements that constitute an owner-occupied dwelling that is classified as class three pursuant to section 42-12003.

3. "Tax deferred residence" means a residence on which property taxes are deferred pursuant to this article for the current or any prior tax year.

4. "Taxable income" has the same meaning prescribed in section 43-1001.

5. "Taxpayer" means an individual or an individual's legal representative who files a claim for deferral pursuant to this article.