Arizona § 42-17301 - Definitions
Full text of Arizona Arizona Revised Statutes § 42-17301 — Definitions, with citation guidance and answers to common questions.
§ 42-17301. Definitions
In this article, unless the context otherwise requires:
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.
Frequently Asked Questions About Arizona § 42-17301
What does Arizona Revised Statutes § 42-17301 cover?
Section 42-17301 ("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 § 42-17301?
A common citation format is "Arizona Revised Statutes § 42-17301" (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 § 42-17301 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.