§ 11-541 Powers and duties generally
§ 11-542 County assessor; oath
§ 11-543 Liability for taxes on property unassessed through negligence

Terms Used In Arizona Laws > Title 11 > Chapter 3 > Article 7 - Assessor

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • 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.
  • Agricultural land: means property that has a current agricultural use designation from the county assessor. See Arizona Laws 48-2101
  • 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.
  • assessment roll: means a special assessment made under this article. See Arizona Laws 48-2041
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • Block: means a parcel of land, whether regular or irregular, which is bounded by streets, or by one or more streets and by one or more boundary lines of the sanitary district. See Arizona Laws 48-2041
  • Board: means the board of directors of the district or the board of supervisors acting as the board of directors pursuant to section 48-2010. See Arizona Laws 48-2041
  • Board: means a county board of supervisors. See Arizona Laws 48-2101
  • Clerk: means a member of the board or such other person as may be designated by the board to function as a clerk for purposes of this article. See Arizona Laws 48-2041
  • Contract: A legal written agreement that becomes binding when signed.
  • Contractor: means a contractor or a personal representative or assignee of a contractor. See Arizona Laws 48-2041
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Delinquency: means delinquency in the payment of an assessment under this article. See Arizona Laws 48-2041
  • Director: means one or all of the board of directors of a pest abatement district established pursuant to this chapter. See Arizona Laws 48-2101
  • District: means a pest abatement district established pursuant to this chapter and includes the governing body of the district and all its authorized personnel. See Arizona Laws 48-2101
  • Engineer: means a person who, under any official title, is the civil engineer or surveyor of the district or the person appointed or employed by the board to perform the duties required of the engineer under this article. See Arizona Laws 48-2041
  • 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
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Grantee: includes every person to whom an estate or interest in real property passes, in or by a deed. See Arizona Laws 1-215
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • improvement: means any of the improvements authorized to be made by this article, the construction, reconstruction and repair of all or part of the improvements and labor, services, incidental expenses and material necessary or incidental to the improvements. See Arizona Laws 48-2041
  • Improvement bond: means a bond issued under this article. See Arizona Laws 48-2041
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Landowner: means a person who owns land within the boundaries of a proposed or existing district. See Arizona Laws 48-2101
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Lot: means any portion, piece, parcel or subdivision of land or property, or property owned or controlled by any person as a railroad right-of-way. See Arizona Laws 48-2041
  • Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Owner: means the person who, on the day the action or proceeding is begun, possesses legal title to the lot by deed recorded in the county recorder's office or the person in possession of the lot under claim of title or exercising acts of ownership over the lot for himself or as the personal representative of the owner. See Arizona Laws 48-2041
  • Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
  • Pest: means any arthropods, rats and mice that the district determines to be a public nuisance to persons or property. See Arizona Laws 48-2101
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Population: means the population according to the most recent United States decennial census. See Arizona Laws 1-215
  • 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.
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recess: A temporary interruption of the legislative business.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Sewers: means tunnels, excavations, ditches, drains, conduits, channels, outlets, outfalls, cesspools, manholes, catch basins, flush tanks, septic tanks, connecting sewers of every character, machinery, apparatus, equipment and all appliances and structures necessary or incidental to the construction, installation or operation of a complete sewer system for either sanitary or drainage purposes. See Arizona Laws 48-2041
  • Treasurer: means a person who, under any official title, is the custodian of the monies of the sanitary district. See Arizona Laws 48-2041
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
  • Writing: includes printing. See Arizona Laws 1-215