Article 9 Section 18 – Residential ad valorem tax limits; limit on increase in values; definitions 18. Residential ad valorem tax limits; limit on increase in values; definitions Section 18. (1) The maximum amount of ad valorem taxes that may…
Article 9 Section 17 – Economic estimates commission; appropriation limitation; powers and duties of commission 17. Economic estimates commission; appropriation limitation; powers and duties of commission Section 17. (1) The economic estimates commission shall be established by law, with a…
Article 9 Section 16 – Exemption of watercraft from ad valorem property taxes 16. Exemption of watercraft from ad valorem property taxes Section 16. Commencing January 1, 1967, all watercraft registered for operation in Arizona, excluding watercraft owned and operated…
Article 9 Section 15 – License tax on aircraft 15. License tax on aircraft Section 15. Commencing January 1, 1965, a license tax is imposed on aircraft registered for operation in Arizona, which license tax shall be in lieu of…
Article 9 Section 14 – Use and distribution of vehicle, user, and gasoline and diesel tax receipts 14. Use and distribution of vehicle, user, and gasoline and diesel tax receipts Section 14. No moneys derived from fees, excises, or license…
Article 9 Section 13 – Inventory, materials and products of manufacturers; production livestock and animals; tax exemption 13. Inventory, materials and products of manufacturers; production livestock and animals; tax exemption Section 13. No tax shall be levied on: 1. Raw…
Article 9 Section 12 – Authority to provide for levy and collection of license and other taxes 12. Authority to provide for levy and collection of license and other taxes Section 12. The law-making power shall have authority to provide…
12.1. Temporary taxes; repeal from and after May 31, 2013 Section 12.1. A. A temporary tax is levied for the purpose of raising state revenues for primary and secondary education, health and human services and public safety. B. The temporary tax…
Article 9 Section 11 – Taxing procedure; license tax on registered vehicles 11. Taxing procedure; license tax on registered vehicles Section 11. From and after December 31, 1973, the manner, method and mode of assessing, equalizing and levying taxes in…
Article 9 Section 10 – Aid of church, private or sectarian school, or public service corporation 10. Aid of church, private or sectarian school, or public service corporation Section 10. No tax shall be laid or appropriation of public money…