35-465. Definitions


In this article, unless the context otherwise requires:


1. "City" means any city incorporated under the laws of this state. "City" also
includes any town incorporated under the laws of this state.


2. "County" means any county now or hereafter in existence in the state.


3. "Fiscal year" means the period commencing on July 1 of any year and terminating
on June 30 of the next succeeding year.


4. "Governing body" means the body constituted by law to be the legislative
department of the taxing district.


5. "Municipal corporation" means any sanitary district, electrical district,
irrigation district, hospital district or any other similar municipal corporation which
is required by law to adopt a budget.


6. "School district" means any school district now or hereafter in existence in the
state.


7. "State" means the state of Arizona.


8. "Taxes" means ad valorem taxes levied or to be levied by the taxing district in
the fiscal year, sales taxes and transaction privilege taxes levied by the taxing
district and all amounts returned to the taxing district by the state. The term "taxes"
does not include ad valorem taxes levied to pay principal of or interest or redemption
charges on any bonded indebtedness of the taxing district or sales or transaction
privilege taxes which by law or contract must be used by such district for specified
purposes, such as motor vehicle fuel taxes.


9. "Taxing district" means any city, county, school district or municipal
corporation having the power to levy ad valorem taxes.


10. "Treasurer" means the treasurer of the taxing district or the ex officio tax
collector of the taxing district.