Arizona § 42-6205 Disposition of revenue

Arizona Statutes

§ 42-6205 — Disposition of revenue

Arizona § 42-6205

Title 42Arizona Revised Statutes

Ch. 6LOCAL EXCISE TAXES

Art. 5Government Property Lease Excise Tax

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Bluebook

Ariz. Rev. Stat. Ann. § 42-6205 (2026).

Text

A.The county treasurer shall separately account for payments received under this article with respect to each government property improvement.

B.Within thirty days after receiving tax revenues under this article, the county treasurer shall pay to the following taxing jurisdictions in which the government property improvement is located the monies received with respect to the improvement, allocating the revenue among the jurisdictions as follows:

1.The county, for deposit in its general fund, thirteen per cent.

2.The city or town, seven per cent. If the government property improvement is located in an unincorporated area, the revenue that would otherwise be allocated to a city or town shall be allocated to the other jurisdictions identified in this section in the same proportion that

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A. The county treasurer shall separately account for payments received under this article with respect to each government property improvement.

B. Within thirty days after receiving tax revenues under this article, the county treasurer shall pay to the following taxing jurisdictions in which the government property improvement is located the monies received with respect to the improvement, allocating the revenue among the jurisdictions as follows:

1. The county, for deposit in its general fund, thirteen per cent.

2. The city or town, seven per cent. If the government property improvement is located in an unincorporated area, the revenue that would otherwise be allocated to a city or town shall be allocated to the other jurisdictions identified in this section in the same proportion that the remaining revenues are allocated to them.

3. The community college district, seven per cent. If the government property improvement is not located in a community college district, the revenue that would otherwise be allocated to the district shall be allocated to the other jurisdictions identified in this section in the same proportion that the remaining revenues are allocated to them.

4. The common school district, thirty-six and one-half per cent, the high school district, thirty-six and one-half per cent, the common school district not within a high school district, seventy-three per cent, or the unified school district, seventy-three per cent. If the government property improvement is not located in any school district, the revenue that would otherwise be allocated under this paragraph shall be allocated to the other jurisdictions identified in this section in the same proportion that the remaining revenues are allocated to them.

C. The county treasurer shall distribute all monies collected or received under this article as delinquent or back taxes in the same manner and proportions as required by subsection B, except that the county treasurer shall credit to the county general fund any interest and penalties collected under this article with respect to delinquent taxes.