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Property owners may also declare a value, which is subject to change by the tax assessor. Once the value is determined, the assessor typically notifies the last known property owner of the value determination. Such notices may include the calculated amount of tax. The property owner may then contest the value. [13]
Following legislation in 1968, the Arizona Department of Public Safety was established by the executive order of Arizona Governor Jack Williams on July 1, 1969. This order amalgamated the functions and responsibilities of the Arizona Highway Patrol, the Law Enforcement Division of the state Department of Liquor Licenses and Control, and the ...
The land property tax, called "territorial tax" or "contribution", is an annual amount paid quarterly by the property's owner. It is determined as a percentage of the property's "fiscal value", which is calculated by the Internal Revenue Service, based on the property's land and built area, construction materials, age, and use.
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The Arizona Department of Economic Security (DES) is a government agency of the State of Arizona. DES works with families, community organizations, advocates and state and federal partners to realize our collective vision that every child, adult, and family in Arizona will be safe and economically secure.
Transaction privilege tax (TPT) refers to a gross receipts tax levied by the state of Arizona on certain persons for the privilege of conducting business in the state. TPT differs from the "true" sales tax imposed by many other U.S. states as it is imposed upon the seller or lessor rather than the purchaser or lessee.
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