Arizona Public Debt, Revenue and Taxation, Proposition 105 (2000)
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|Public Debt, Revenue and Taxation|
Text of measure
The language that appeared on the ballot:
(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..