Arizona Constitution|9 - PUBLIC DEBT, REVENUE, AND TAXATION

Section 1 - Surrender of power of taxation; uniformity of taxes

Section 2 - Property subject to taxation; exemptions

Section 2.1 - Exemption from tax; property of widowers

Section 2.2 - Exemption from tax; property of persons who are disabled

Section 2.3 - Exemption from tax; increase in amount of exemptions, assessments and income

Section 3 - Annual tax; purposes; amount; tax laws; payment of taxes into state treasury

Section 4 - Fiscal year; annual statement of receipts and expenditures; deficit

Section 5 - Power of state to contract debts; purposes; limit; restrictions

Section 6 - Local assessments and taxes

Section 7 - Gift or loan of credit; subsidies; stock ownership; joint ownership

Section 8 - Local debt limits; assent of taxpayers

Section 8.1 - Unified school district debt limit

Section 9 - Statement of tax and objects

Section 10 - Aid of church, private or sectarian school, or public service corporation

Section 11 - Taxing procedure; license tax on registered vehicles

Section 12 - Authority to provide for levy and collection of license and other taxes

Section 12.1 - Temporary taxes; repeal from and after May 31, 2013

Section 13 - Inventory, materials and products of manufacturers; production livestock and animals; tax exemption

Section 14 - Use and distribution of vehicle, user, and gasoline and diesel tax receipts

Section 15 - License tax on aircraft

Section 16 - Exemption of watercraft from ad valorem property taxes

Section 17 - Economic estimates commission; appropriation limitation; powers and duties of commission

Section 18 - Residential ad valorem tax limits; limit on increase in values; definitions

Section 19 - Limitation on annual increases in local ad valorem tax levies; exceptions

Section 20 - Expenditure limitation; adjustments; reporting

Section 21 - Expenditure limitations for school districts and community college districts

Section 22 - Vote required to increase state revenues; application; exceptions

Section 23 - Expenditures required by initiative or referendum; funding source

Section 24 - Prohibition of new real property sale or transfer taxes

Section 25 - Prohibition of new or increased taxes on services

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