Arizona Laws > Title 42 > Chapter 18 > Article 1 – Tax Collector
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Terms Used In Arizona Laws > Title 42 > Chapter 18 > Article 1 - Tax Collector
- Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
- County board: means the county board of supervisors sitting as the county board of equalization. See Arizona Laws 42-11001
- Ex officio: Literally, by virtue of one's office.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
- Property: includes both real and personal property. See Arizona Laws 1-215
- Roll: means the assessment and tax roll. See Arizona Laws 42-11001
- Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
- Wilfully: means , with respect to conduct or to a circumstance described by a statute defining an offense, that a person is aware or believes that the person's conduct is of that nature or that the circumstance exists. See Arizona Laws 1-215