42-17301. Definitions 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.
‹ Prev All Arizona sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.