Arizona § 35-465 - Definitions
Full text of Arizona Arizona Revised Statutes § 35-465 — Definitions, with citation guidance and answers to common questions.
§ 35-465. Definitions
In this article, unless the context otherwise requires:
1. "City" means any city incorporated under the laws of this state. "City" also includes any town incorporated under the laws of this state.
2. "County" means any county now or hereafter in existence in the state.
3. "Fiscal year" means the period commencing on July 1 of any year and terminating on June 30 of the next succeeding year.
4. "Governing body" means the body constituted by law to be the legislative department of the taxing district.
5. "Municipal corporation" means any sanitary district, electrical district, irrigation district, hospital district or any other similar municipal corporation which is required by law to adopt a budget.
6. "School district" means any school district now or hereafter in existence in the state.
7. "State" means the state of Arizona.
8. "Taxes" means ad valorem taxes levied or to be levied by the taxing district in the fiscal year, sales taxes and transaction privilege taxes levied by the taxing district and all amounts returned to the taxing district by the state. The term "taxes" does not include ad valorem taxes levied to pay principal of or interest or redemption charges on any bonded indebtedness of the taxing district or sales or transaction privilege taxes which by law or contract must be used by such district for specified purposes, such as motor vehicle fuel taxes.
9. "Taxing district" means any city, county, school district or municipal corporation having the power to levy ad valorem taxes.
10. "Treasurer" means the treasurer of the taxing district or the ex officio tax collector of the taxing district.
Frequently Asked Questions About Arizona § 35-465
What does Arizona Revised Statutes § 35-465 cover?
Section 35-465 ("Definitions") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 35-465?
A common citation format is "Arizona Revised Statutes § 35-465" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 35-465 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.