The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
DISCLAIMER
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
In this article, unless the context otherwise requires:
1. "City" means a city or town incorporated under the laws of this state.
2. "Fiscal year" means the period commencing on July 1 of any year and terminating on June 30 of the next succeeding year.
3. "Governing body" means the body constituted by law to be the legislative department of the taxing district.
4. "Municipal corporation" means a sanitary district, electrical district, irrigation district or hospital district or any other similar municipal corporation which is required by law to adopt a budget.
5. "Revenue" means any monies derived other than from grants, ad valorem taxes, sales taxes or transaction privilege taxes or from this state. Revenue does not include monies received by a municipal corporation which are restricted in their use or application by law.
6. "Taxing district" means a city, county, school district or municipal corporation having the power to levy ad valorem taxes.