Skip to main content
Loading…
This section is included in your selections.

There shall be exempt from taxation all federal, state, county and municipal property; property of educational, charitable and religious associations and institutions not used or held for profit shall be exempted from taxation.

Public debts, as evidenced by the bonds of Arizona, its counties, municipalities, or other subdivisions, shall be exempt from taxation. There shall further be exempt from taxation the property of widows, resident of this City, not exceeding the sum of one thousand (1000) dollars, where the total assessment of said widow does not exceed two thousand (2000) dollars.

All property in the City not exempt under the laws of the United States, the laws of the State of Arizona, under the Charter and ordinances of this City, shall be subject to taxation, to be ascertained as provided by ordinance; provided, however, that when not in conflict with law the Council may by ordinance submitted to and approved by the qualified electors of the City, under the provisions of Chapter XVI of this Charter, exempt in part or in whole improvements on real estate, also personal property, exclusively used in the operation and maintenance of manufactories in the City.

No tax shall be levied except in pursuance of this Charter, and every ordinance imposing a tax shall state distinctly the object of the tax, to which object only it shall be applied.