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House Engrossed Senate Bill |
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State of Arizona Senate Fifty-first Legislature First Regular Session 2013
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SENATE BILL 1470 |
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AN ACT
amending title 9, chapter 4, article 8, Arizona Revised Statutes, by adding sections 9‑499.17 and 9-499.18; relating to cities and towns taxes.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Title 9, chapter 4, article 8, Arizona Revised Statutes, is amended by adding sections 9-499.17 and 9-499.18, to read:
9-499.17. Prohibited municipal taxes and fees
Except as provided in this title and titles 35 and 42, a municipality shall not levy or assess a municipality-wide tax or fee against property owners based on the size or value of the owner's real property or improvements to real property, for any public service provided by the municipality.
9-499.18. Police, fire and medical emergency services tax
A. A city or town that has not enacted a property tax pursuant to section 9-244 may levy, if approved by a majority of the qualified electors voting on the issue at a municipality-wide election, a tax on the assessed value of the real and personal property in the city or town. The revenues from the tax shall be used to pay the costs of providing police, fire and emergency medical services to the city or town. A tax levied pursuant to this subsection is a primary property tax and is subject to the limitations prescribed in section 42‑17051.
B. All monies collected pursuant to this section shall be deposited in a segregated account and used exclusively for the payment of costs described in the publicity pamphlet published at the time of the election required by this section.
C. A person who is liable for the payment of tax levied pursuant to this section may seek an injunction against the city or town for the use of the monies collected for purposes other than those set forth in the publicity pamphlet published at the time of the election required by this section.
D. If, after January 1, 2010, a city or town has assessed a municipality-wide tax or fee against the owners of property in the municipality and the proceeds of the tax or fee are dedicated to paying the costs of police, fire and emergency medical services, the city or town shall submit to the qualified electors of the city or town within four years after the effective date of this section a ballot measure to authorize the levy of a property tax pursuant to subsection a of this section. Any municipality‑wide fee for police, fire or emergency medical services based on the size or value of a property shall terminate at the earlier of the approval by the voters of a property tax pursuant to this section or July 1, 2016.
E. A municipality that has enacted a property tax pursuant to this section shall not levy or assess a separate municipality-wide tax or fee that is dedicated to providing police, fire and emergency medical services against or to owners of property in the municipality.
F. The monies collected from a property tax levied pursuant to this section shall not be used for ambulance services as provided for in title 36, chapter 21.1, article 2.
Sec. 2. Retroactivity
This act is effective retroactively to from and after December 31, 2012.