Terms Used In Arizona Laws > Title 42 > Chapter 17 > Article 4 - Levy

• Commission: means the property tax oversight commission established by section 42-17002. See Arizona Laws 42-17001
• County board: means the county board of supervisors sitting as the county board of equalization. See Arizona Laws 42-11001
• Department: means the department of revenue. See Arizona Laws 42-1001
• 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.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lien: A claim against real or personal property in satisfaction of a debt.
• 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
• 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.
• Political subdivision: means a county, charter county, city, charter city, town, community college district or school district. See Arizona Laws 42-17001
• Primary property taxes: means all ad valorem taxes except for secondary property taxes. See Arizona Laws 42-11001
• Property: includes both real and personal property. See Arizona Laws 1-215
• Real estate: includes the ownership of, claim to, possession of or right of possession to lands or patented mines. See Arizona Laws 42-11001
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Roll: means the assessment and tax roll. See Arizona Laws 42-11001
• 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