A.R.S. § 42-17301: Definitions

In this article, unless the context otherwise requires:

1. "Property taxes" means all ad valorem taxes that are levied by all taxing jurisdictions and that become a lien on a residence, including special assessments.

2. "Residence" means real and personal property and improvements that constitute an owner-occupied dwelling that is classified as class three pursuant to section 42-12003.

3. "Tax deferred residence" means a residence on which property taxes are deferred pursuant to this article for the current or any prior tax year.

4. "Taxable income" has the same meaning prescribed in section 43-1001.

5. "Taxpayer" means an individual or an individual's legal representative who files a claim for deferral pursuant to this article.