{"data":{"id":"us-az/a.r.s.-42-17301","jurisdiction":"us-az","citation":"A.R.S. § 42-17301","heading":"Definitions","body":"In this article, unless the context otherwise requires:\n\n1. \"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.\n\n2. \"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.\n\n3. \"Tax deferred residence\" means a residence on which property taxes are deferred pursuant to this article for the current or any prior tax year.\n\n4. \"Taxable income\" has the same meaning prescribed in section 43-1001.\n\n5. \"Taxpayer\" means an individual or an individual's legal representative who files a claim for deferral pursuant to this article.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/17301.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"bbce1146d6b8437c8bccd6a58fee685650e33faed9c186c82d1a082ed7423e55","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-17257","next":"us-az/a.r.s.-42-17302"},"notice":"GroundRules: Original legal text. Not legal advice."}