Arizona Constitution

Article IX. Public Debt, Revenue, and Taxation

Surrender of power of taxation; uniformity of taxes

Property subject to taxation; exemptions

Annual tax; purposes; amount; tax laws; payment of taxes into state treasury

Fiscal year; annual statement of receipts and expenditures; deficit

Power of state to contract debts; purposes; limit; restrictions

Local assessments and taxes

Gift or loan of credit; subsidies; stock ownership; joint ownership

Local debt limits; assent of taxpayers

Statement of tax and objects

Aid of church, private or sectarian school, or public service corporation

Taxing procedure; license tax on registered vehicles

Authority to provide for levy and collection of license and other taxes

Inventory, materials and products of manufacturers; production livestock and animals; tax exemption

Use and distribution of vehicle, user, and gasoline and diesel tax receipts

License tax on aircraft

Exemption of watercraft from ad valorem property taxes

Economic estimates commission; appropriation limitation; powers and duties of commission

Residential ad valorem tax limits; limit on increase in values; definitions

Limitation on ad valorem tax levied; exceptions

Expenditure limitation; adjustments; reporting

Expenditure limitations for school districts and community college districts

Vote required to increase state revenues; application; exceptions

Expenditures required by initiative or referendum; funding source

Exemption from tax; property of widowers

Exemption from tax; property of persons who are disabled

Exemption from tax; increase in amount of exemptions, assessments and income

Unified school district debt limit