{"data":{"id":"us-az/a.r.s.-42-17001","jurisdiction":"us-az","citation":"A.R.S. § 42-17001","heading":"Definitions","body":"In this chapter, unless the context otherwise requires:\n\n1. \"Commission\" means the property tax oversight commission established by section 42-17002.\n\n2. \"Fire district\" means a fire district established pursuant to title 48, chapter 5.\n\n3. \"Political subdivision\" means a county, charter county, city, charter city, town, community college district or school district.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/17001.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"f9273c67181bf3bdffd489f0499d78d79a9d0e508163d8ed8292b46bddf9b6e9","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-16259","next":"us-az/a.r.s.-42-17002"},"notice":"GroundRules: Original legal text. Not legal advice."}