In this article, unless the context otherwise requires:

Terms Used In Arizona Laws 42-17301

  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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. See Arizona Laws 42-17301
  • 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. See Arizona Laws 42-17301

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.

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