Skip to main content
Find a Lawyer

Arizona Revised Statutes Title 42. Taxation § 42-17202. Community college district levy limit override

Current as of January 01, 2025 | Updated by Findlaw Staff

A. If the governing board of a community college district determines that the amounts permitted to be levied as primary property taxes in any year pursuant to § 42-17051 would provide insufficient revenue to the district, the board may conduct an election to authorize a property tax levy that is not within the limitations on primary property taxation.

B. In order to levy taxes exceeding the limitations prescribed on primary property tax, the board 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 resolution shall state:

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

2. The number of years for which the authority to levy in excess of the levy limitation is to be in effect, which shall be at least two years but not more than seven years.

D. The election shall be held at a regularly scheduled election on the first Tuesday after the first Monday in November as prescribed by § 16-204, subsection B, paragraph 1, subdivision (d).

E. The impact of the proposal shall appear on the ballot and in publicity pamphlets in the same manner as provided for local alternative expenditure limitations pursuant to § 41-563.03.

F. If a majority of the qualified electors voting at the election approves, the governing board may levy the additional amount as authorized in the election. The additional amount approved by the voters:

1. Shall not be included in computing the primary property tax levy limitation for any subsequent year.

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

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

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-17202. Community college district levy limit override - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-17202/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard