42-17203

42-17203. County levy for community college;
election

A. A county that is not in an organized community college district may conduct an
election to authorize a property tax levy for community college purposes that is not
within the limitation on primary property taxes that is otherwise prescribed by section
42-17051.

B. In order to levy taxes for community college purposes in excess of the
limitations otherwise prescribed on primary property tax, the board of supervisors of a
county that is not in an organized community college district shall adopt a resolution by
an affirmative vote of at least two-thirds of its membership requesting the voters to
approve a community college reimbursement levy and setting the time and place for the
election.

C. The board shall submit the questions to the qualified electors 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). Except as otherwise provided in this
section, the election shall be held according to the provisions applying to bond issuance
elections in title 35, chapter 3, article 3.

D. In the resolution requesting the voters to approve the levy and setting the time
and place for the election, the board shall state:

1. The estimated maximum dollar amount of secondary property taxes that could be
collected in the first year if the voters approve the levy for payment of tuition under
section 15-1469, subsection B, paragraph 1.

2. The estimated secondary property tax rate that will be levied if the voters
approve the levy.

3. The estimated decrease of the primary property tax rate if the voters approve
the levy for the payment of tuition under section 15-1469, subsection B, paragraph 1.

4. That the amount of community college reimbursement levy will vary from year to
year to pay tuition under section 15-1469, subsection B, paragraph 1.

5. The maximum dollar amount of secondary property taxes that could be collected in
the first year if the voters approve the levy for payment of tuition under section
15-1469, subsection B, paragraph 2 or to establish a campus in the county that is
affiliated with a community college district as provided in subsection E of this section.

6. The maximum growth rate that will be allowed for secondary property taxes
collected in each subsequent year if the voters approve the levy for payment of tuition
under section 15-1469, subsection B, paragraph 2 or to establish a campus in the county
that is affiliated with a community college district as provided in subsection E of this
section.

E. The board may use monies it collects under this section to either:

1. Reimburse the costs of students pursuant to section 15-1469, subsection B,
paragraphs 1 and 2 as approved by the voters.

2. Establish a campus in the county that is affiliated with a community college
district.

F. If the levy is approved by the voters for purposes of reimbursement pursuant to
section 15-1469, the maximum amount of taxes that the board may levy for any year in
which the authority is in effect is the amount of reimbursement pursuant to section
15-1469, subsection B, paragraph 1 and any portion of the reimbursement as specified in
the resolution pursuant to subsection D, paragraphs 5 and 6 of this section as approved
by the board of supervisors.

G. The board of supervisors shall levy the tax in the same manner as county
property taxes as provided in section 42-17151. If an unexpended balance of the monies
collected pursuant to this section remains after satisfying the requirements of
subsection E of this section, the board shall use the balance to reduce the community
college levy under this section in the following year. If the balance exceeds the
requirements for the following year, the board shall use the balance to reduce any other
property tax authorized by law to be collected by the county.

H. The amounts collected pursuant to this section:

1. Shall not be included in the levy limitation pursuant to section 42-17051 for
any subsequent year.

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

3. Except as provided in this section, are exempt pursuant to article IX, section
19, subsection (5), Constitution of Arizona, from levy limitations.