§ 15-991 Annual estimate by county school superintendent of monies for ensuing year; review and approval by property tax oversight commission
§ 15-991.01 Tax levy for property not located in a school district
§ 15-992 School district tax levy; additional tax in districts ineligible for equalization assistance; definition
§ 15-995 Special district assessment for adjacent ways by school district
§ 15-996 Duties of county treasurer relating to school district’s monies
§ 15-997 Authority of county officers as to funds, taxes and boundaries of joint common school district
§ 15-998 Liability of treasurer for failure to keep separate account or give notice; enforcement
§ 15-999 Preference of payment of warrants; use of balance of school fund remaining at close of fiscal year
§ 15-1000 County school fund
§ 15-1001 Special county school reserve fund
§ 15-1002 Administration of county school reserve fund; uses

Terms Used In Arizona Laws > Title 15 > Chapter 9 > Article 6 - County Finance Responsibilities for School Districts

  • Accommodation school: means either:

    (a) A school that is operated through the county board of supervisors and the county school superintendent and that the county school superintendent administers to serve a military reservation or territory that is not included within the boundaries of a school district. See Arizona Laws 15-101

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Average daily membership: means the total enrollment of fractional students and full-time students, minus withdrawals, of each school day through the first one hundred days or two hundred days in session, as applicable, for the current year. See Arizona Laws 15-901
  • Base: means the revenue level per student count specified by the legislature. See Arizona Laws 15-901
  • Budget year: means the fiscal year for which the school district is budgeting and that immediately follows the current year. See Arizona Laws 15-901
  • Common school district: means a political subdivision of this state offering instruction to students in programs for preschool children with disabilities and kindergarten programs and either:

    (a) Grades one through eight. See Arizona Laws 15-901

  • Contract: A legal written agreement that becomes binding when signed.
  • Current year: means the fiscal year in which a school district is operating. See Arizona Laws 15-901
  • Devise: To gift property by will.
  • 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.
  • Fiscal year: means the year beginning July 1 and ending June 30. See Arizona Laws 15-101
  • Governing board: means a body organized for the government and management of the schools within a school district or a county school superintendent in the conduct of an accommodation school. See Arizona Laws 15-101
  • High school district: means a political subdivision of this state offering instruction to students for grades nine through twelve or that portion of the budget of a common school district that is allocated to teaching high school subjects with permission of the state board of education. See Arizona Laws 15-901
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
  • Oversight: Committee review of the activities of a Federal agency or program.
  • person: means an individual, partnership, corporation, association or public or private organization of any kind. See Arizona Laws 15-101
  • Primary property taxes: means all ad valorem taxes except for secondary property taxes. See Arizona Laws 15-101
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • public school: means any public institution established for the purposes of offering instruction to pupils in programs for preschool children with disabilities, kindergarten programs or any combination of elementary grades or secondary grades one through twelve. See Arizona Laws 15-101
  • Qualifying tax rate: means the qualifying tax rate specified in section 15-971 applied to the assessed valuation used for primary property taxes. See Arizona Laws 15-901
  • Revenue control limit: means the base revenue control limit plus the transportation revenue control limit. See Arizona Laws 15-901
  • School district: means a political subdivision of this state with geographic boundaries organized for the purpose of the administration, support and maintenance of the public schools or an accommodation school. See Arizona Laws 15-101
  • Student count: means average daily membership as prescribed in this subsection for the fiscal year before the current year, except that for the purpose of budget preparation student count means average daily membership as prescribed in this subsection for the current year. See Arizona Laws 15-901
  • Subject: means a division or field of organized knowledge, such as English or mathematics, or a selection from an organized body of knowledge for a course or teaching unit, such as the English novel or elementary algebra. See Arizona Laws 15-101
  • Transportation support level: means the support level for pupil transportation operating expenses as provided in section 15-945. See Arizona Laws 15-901
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
  • Writing: includes printing. See Arizona Laws 1-215