§ 27.2.5 MUNICIPAL OR LOCAL TAXATION.
| Jurisdiction | Arizona |
§ 27.2.5 Municipal or Local Taxation. Municipal corporations may be vested by law with the authority to assess and collect taxes. Ariz. Const. art. 9, § 6. Reference should be made to the particular municipal ordinance enacting the tax to determine whether administrative review procedures are available at the municipal level. City property taxes and property taxes imposed by other local assessment districts are generally administered by county assessors and collected by county treasurers along with other property taxes imposed by counties. See A.R.S. §§ 42-17251 to 17257. Effective January 1, 2017, the Arizona Department of Revenue began collecting and administering all transaction privilege (sales) and affiliated excise taxes, including use tax, severance tax, jet fuel excise and use tax, and rental...
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