42-17202

42-17202. Community college district levy
limit override

A. If the governing board of a community college district determines that the
amounts permitted to be levied as primary property taxes in any year pursuant to section
42-17051 would provide insufficient revenue to the district, the board may conduct an
election to authorize a property tax levy that is not within the limitations on primary
property taxation.

B. In order to levy taxes exceeding the limitations prescribed on primary property
tax, the board 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 resolution shall state:

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

2. The number of years for which the authority to levy in excess of the levy
limitation is to be in effect, which shall be at least two years but not more than seven
years.

D. The election shall be held at a regularly scheduled election on the first
Tuesday after the first Monday in November as prescribed by section 16-204, subsection B,
paragraph 1, subdivision (d).

E. The impact of the proposal shall appear on the ballot and in publicity pamphlets
in the same manner as provided for local alternative expenditure limitations pursuant to
section 41-563.03.

F. If a majority of the qualified electors voting at the election approves, the
governing board may levy the additional amount as authorized in the election. The
additional amount approved by the voters:

1. Shall not be included in computing the primary property tax levy limitation for
any subsequent year.

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

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