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Arizona Revised Statutes Title 42. Taxation § 42-17201. County levy limit override

Current as of March 08, 2022 | Updated by FindLaw Staff

A. The board of supervisors of a county may conduct an election to authorize a property tax levy that is not within the limitations on primary property taxation otherwise prescribed by § 42-17051.

B. In order to levy taxes exceeding the limitations prescribed on primary property tax, the board of supervisors shall adopt a resolution, by an affirmative vote of at least two-thirds of its membership, requesting the voters to approve a secondary property tax levy.

C. The board of supervisors shall submit the question to the qualified electors of the county at an election held on the first Tuesday following the first Monday in November as prescribed by § 16-204, subsection B, paragraph 1, subdivision (d).

D. In the resolution requesting the voters to approve the levy, the board shall state:

1. The number of years in which the authority to levy taxes in excess of the limitations otherwise prescribed is to be in effect.  The board shall not request authority from the voters for a period of less than two years nor more than seven years.

2. The purpose for providing revenue to the county.

3. The maximum dollar amount of secondary property tax that may be collected in each year of the authority if voters approve the levy.

4. The estimated secondary property tax rate that will be levied in the first year if the voters approve the levy.

E. If the levy is approved by the voters, the maximum amount of taxes that the board may levy for any year in which the authority is in effect is the amount stated in the resolution requesting voter approval of the levy.  The board shall levy the tax in the same manner as county secondary property taxes as provided in § 42-17151.

F. The board may use monies it collects pursuant to this section only for the purposes stated in the resolution requesting approval of the levy.  If an unexpended balance of the monies collected pursuant to this section remains after satisfying the requirements of the resolution requesting the approval of the levy, the board shall use the balance to reduce the levy in the following year.  If the balance exceeds the requirements for the following year or if the authority granted by the voters to collect the taxes pursuant to this section expires and is not renewed, the board shall use the balance to reduce the county primary property tax in the following year.

G. The board shall deposit and separately account for the amounts collected pursuant to this section in a fund in the county treasury.

H. The amounts collected pursuant to this section:

1. Shall not be included in the primary property tax levy limitation prescribed by § 42-17051 for any subsequent year, except as provided in this section.

2. Shall be collected from a levy of secondary property taxes.

3. Are not subject to limitations on taxes prescribed by article IX, § 18, Constitution of Arizona.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-17201. County levy limit override - last updated March 08, 2022 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-17201/

Read this complete Arizona Revised Statutes Title 42. Taxation § 42-17201. County levy limit override on Westlaw

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