Arizona Revised Statutes Title 9. Cities and Towns § 9-499.17. Prohibition on municipal taxes and fees

Except for a municipality that, before December 31, 2013, has adopted an ordinance requiring property owners to obtain fire prevention and control services and except as provided in this title and titles 35  1 and 42,  2 a municipality may not levy or assess a municipality-wide tax or fee against property owners based on the size or value of the owner's real property or improvements to real property for any public service provided by the municipality.