Arizona Public Debt, Revenue and Taxation, Proposition 105 (2000)

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Arizona Proposition 105, also known as the Constitutional Amendment Relating to Public Debt, Revenue and Taxation, was on the November 7, 2000 election ballot in Arizona as legislatively-referred constitutional amendment. It was approved.[1]

Election results

Public Debt, Revenue and Taxation
ResultVotesPercentage
Approveda Yes 975,869 68.4%
No450,971131.6%
Election results from Arizona Elections Department.

Text of measure

The summary from Arizona Legislative Council:

All property in Arizona is subject to property tax unless there is an exemption from the tax under the Arizona Constitution or federal law. The Arizona Constitution may either require that certain property be exempt from property taxation or may authorize the Legislature to enact an exemption.

Proposition 105 would amend the Arizona Constitution to authorize the Legislature to exempt from property tax cemetery property that is actually set aside and used for the burial or storage of dead human beings.

The Legislature has passed legislation to implement this exemption if this proposition is approved by the voters. The owner of the cemetery would have to file an affidavit with the County Assessor that states why the property qualifies for the exemption. After the initial application for the exemption, the owner of the cemetery would have to file another affidavit only if either:

1.The owner transferred all or part of the property to a new owner. 2. The owner stopped using any part of the property as a cemetery or any part of the property is rezoned.[2] [3]

See also

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Suggest a link

External links

References

  1. Arizona 2000 election results
  2. NCSL ballot measure database, accessed December 31, 2013
  3. Note: This text is quoted verbatim from the original source. Any inconsistencies are attributed to the original source.