Terms Used In Arizona Laws > Title 10 > Chapter 25 - Incorporation-Nonprofit Corporations

• Address: means a mailing address. See Arizona Laws 10-140
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appraisal: A determination of property value.
• Articles of incorporation: means the original or restated articles of incorporation or articles of merger and all amendments to the articles of incorporation or merger and includes amended and restated articles of incorporation and articles of amendment and merger. See Arizona Laws 10-140
• Associate director: means the associate director of the division. See Arizona Laws 3-601
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Board: means the county board of equalization or the state board of equalization, as appropriate. See Arizona Laws 42-16251
• Board of directors: means the group of persons vested with the management of the affairs of the corporation irrespective of the name by which the group is designated and includes the governing body or bodies of a water users' association if the articles of incorporation of the water users' association provide for a governing body or bodies denominated other than as a board of directors. See Arizona Laws 10-140
• Bylaws: means the code of rules adopted for the regulation or management of the affairs of the corporation irrespective of the name by which those rules are designated. See Arizona Laws 10-140
• Certificate of disclosure: means the certificate of disclosure described in section 10-202. See Arizona Laws 10-140
• Class: refers to a group of memberships that have the same rights with respect to voting, dissolution, redemption and transfer. See Arizona Laws 10-3140
• Commission: means the Arizona corporation commission. See Arizona Laws 10-140
• Commission: means the property tax oversight commission established by section 42-17002. See Arizona Laws 42-17001
• commit: means to assign legal custody. See Arizona Laws 8-201
• County board: means the county board of supervisors sitting as the county board of equalization. See Arizona Laws 42-11001
• county board: means the county board of equalization. See Arizona Laws 42-16101
• Court: means either the superior court or tax court. See Arizona Laws 42-16251
• Court: means the superior court of this state. See Arizona Laws 10-140
• Delinquent juvenile: means a child who is adjudicated to have committed a delinquent act. See Arizona Laws 8-201
• Deliver: includes sending by mail, private courier, fax or electronic transmission. See Arizona Laws 10-140
• Delivery: means actual receipt by the person or entity to which directed and for electronic transmissions means receipt as described in section 44-7015, subsection B. See Arizona Laws 10-140
• Department: means the department of revenue. See Arizona Laws 42-1001
• Department: means the department of child safety. See Arizona Laws 8-201
• Dependent: A person dependent for support upon another.
• Detention: means the temporary confinement of a juvenile who requires secure care in a physically restricting facility that is completely surrounded by a locked and physically secure barrier with restricted ingress and egress for the protection of the juvenile or the community pending court disposition or as a condition of probation. See Arizona Laws 8-201
• Director: means the director of the department. See Arizona Laws 42-1001
• Director: means the director of the department. See Arizona Laws 8-201
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Due date: means the next business day if a due date of any report, claim, return, statement, payment, deposit, petition, notice or other document or filing falls on Saturday, Sunday or a legal holiday. See Arizona Laws 42-11001
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Error: means any mistake in assessing or collecting property taxes resulting from:

  (a) An imposition of an incorrect, erroneous or illegal tax rate that resulted in assessing or collecting excessive taxes. See Arizona Laws 42-16251

• Filing: means the commission completing the following procedure with respect to any document delivered for that purpose:

  (a) Determining that the filing fee requirements of section 10-122 have been satisfied. See Arizona Laws 10-140

• Fire district: means a fire district established pursuant to Title 48, Chapter 5. See Arizona Laws 42-17001
• 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.
• Frozen desserts: means ice cream, frozen custard, french ice cream, ice milk, quiescently frozen confection, quiescently frozen dairy confection, french custard ice cream, artificially sweetened ice cream, manufactured desserts mix, whipped cream confection, bisque tortoni, sherbets, water ice and mellorine frozen desserts and all such other products, together with any mix used in making such frozen desserts, and any other products which are similar in appearance, odor or taste to such products or are prepared or frozen as frozen desserts are customarily prepared and frozen, whether made with dairy products or nondairy products. See Arizona Laws 3-601
• Incorrigible child: means a child who:

  (a) Is adjudicated as a child who refuses to obey the reasonable and proper orders or directions of a parent, guardian or custodian and who is beyond the control of that person. See Arizona Laws 8-201

• Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}
• Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
• juvenile: means an individual who is under eighteen years of age. See Arizona Laws 8-201
• Juvenile court: means the juvenile division of the superior court when exercising its jurisdiction over children in any proceeding relating to delinquency, dependency or incorrigibility. See Arizona Laws 8-201
• Known place of business: means the known place of business required to be maintained pursuant to section 10-501. See Arizona Laws 10-140
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Limited property value: means the value determined pursuant to section 42-13301. See Arizona Laws 42-11001
• Oversight: Committee review of the activities of a Federal agency or program.
• Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
• Person: includes an individual and entity. See Arizona Laws 10-140
• Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
• Personal property: includes property of every kind, both tangible and intangible, that is not included as real estate. See Arizona Laws 42-11001
• Personal property: All property that is not real property.
• Petition: means a written statement of the essential facts that allege delinquency, incorrigibility or dependency. See Arizona Laws 8-201
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Political subdivision: means a county, charter county, city, charter city, town, community college district or school district. See Arizona Laws 42-17001
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Primary property taxes: means all ad valorem taxes except for secondary property taxes. See Arizona Laws 42-11001
• Proceeding: includes a civil suit and a criminal, administrative and investigatory action. See Arizona Laws 10-140
• Property: includes both real and personal property. See Arizona Laws 1-215
• Protective supervision: means supervision that is ordered by the juvenile court of children who are found to be dependent or incorrigible. See Arizona Laws 8-201
• Quorum: The number of legislators that must be present to do business.
• Real estate: includes the ownership of, claim to, possession of or right of possession to lands or patented mines. See Arizona Laws 42-11001
• Roll: means the assessment and tax roll. See Arizona Laws 42-11001
• Secondary property taxes: means :

  (a) Ad valorem taxes or special property assessments that are used to pay the principal of and the interest and redemption charges on bonded indebtedness or other lawful long-term obligations that are issued or incurred for a specific capital purpose by a municipality, county or taxing district. See Arizona Laws 42-11001

• Secure care: means confinement in a facility that is completely surrounded by a locked and physically secure barrier with restricted ingress and egress. See Arizona Laws 8-201
• Service of process: The service of writs or summonses to the appropriate party.
• state board: means either the state board of tax appeals or the state board of equalization, as applicable. See Arizona Laws 42-1001
• state board: means the state board of equalization. See Arizona Laws 42-16151
• Statute: A law passed by a legislature.
• Subpoena: A command to a witness to appear and give testimony.
• Tax officer: means the department, county assessor or county treasurer, as applicable. See Arizona Laws 42-16251
• Taxpayer: means the owner of real or personal property that is liable for tax. See Arizona Laws 42-16251
• Trustee: A person or institution holding and administering property in trust.
• trustees: means individuals, designated in the articles of incorporation or bylaws or elected by the incorporators, and their successors and individuals elected or appointed by any other name or title to act as members of the board. See Arizona Laws 10-3140
• Valuation: means the full cash value or limited property value that is determined for real or personal property, as applicable. See Arizona Laws 42-11001
• Valuation year: means :

  (a) For real property and property valued by the department, the calendar year preceding the year in which the taxes are levied. See Arizona Laws 42-11001

• Writing: includes printing. See Arizona Laws 1-215