Overview of Arizona's Tax System
- Assessor: Establishes Value
- State: Enacts Assessment Ratios
- Taxing entities like Board of Supervisors, School Boards, Cities and Towns: Establish Primary Tax Rates
- Jurisdictions like various districts (fire, flood, sanitation, library, water, etc.): Establish Secondary Tax Rates
- Treasurer: Collects Taxes
Value × Assessment Ratios × Primary Tax Rates + Secondary Tax Rates = Taxes
- Owners: Determine value in the market by using and selling; pay taxes
- Voters: Choose Administration; Districts and Bonds