42-17201

42-17201. County levy limit override

A. The board of supervisors of a county may conduct an election to authorize a
property tax levy that is not within the limitations on primary property taxation
otherwise prescribed by section 42-17051.

B. In order to levy taxes exceeding the limitations prescribed on primary property
tax, the board of supervisors shall adopt a resolution, by an affirmative vote of at
least two-thirds of its membership, requesting the voters to approve a secondary property
tax levy.

C. The board of supervisors shall submit the question to the qualified electors of
the county at an election held on the first Tuesday following the first Monday in
November as prescribed by section 16-204, subsection B, paragraph 1, subdivision (d).

D. In the resolution requesting the voters to approve the levy, the board shall
state:

1. The number of years in which the authority to levy taxes in excess of the
limitations otherwise prescribed is to be in effect. The board shall not request
authority from the voters for a period of less than two years nor more than seven years.

2. The purpose for providing revenue to the county.

3. The maximum dollar amount of secondary property tax that may be collected in
each year of the authority if voters approve the levy.

4. The estimated secondary property tax rate that will be levied in the first year
if the voters approve the levy.

E. If the levy is approved by the voters, the maximum amount of taxes that the
board may levy for any year in which the authority is in effect is the amount stated in
the resolution requesting voter approval of the levy. The board shall levy the tax in the
same manner as county secondary property taxes as provided in section 42-17151.

F. The board may use monies it collects pursuant to this section only for the
purposes stated in the resolution requesting approval of the levy. If an unexpended
balance of the monies collected pursuant to this section remains after satisfying the
requirements of the resolution requesting the approval of the levy, the board shall use
the balance to reduce the levy in the following year. If the balance exceeds the
requirements for the following year or if the authority granted by the voters to collect
the taxes pursuant to this section expires and is not renewed, the board shall use the
balance to reduce the county primary property tax in the following year.

G. The board shall deposit and separately account for the amounts collected
pursuant to this section in a fund in the county treasury.

H. The amounts collected pursuant to this section:

1. Shall not be included in the primary property tax levy limitation prescribed by
section 42-17051 for any subsequent year, except as provided in this section.

2. Shall be collected from a levy of secondary property taxes.

3. Are not subject to limitations on taxes prescribed by article IX, section 18,
Constitution of Arizona.