42-17001. Definitions In this chapter, unless the context otherwise requires: 1. ' Commission' means the property tax oversight commission established by section 42-17002. 2. ' Fire district' means a fire district established pursuant to title 48, chapter 5. 3. ' Political subdivision' means a county, charter county, city, charter city, town, community college district or school district.
Arizona Legal Code
§ 42.17001
Source: https://www.azleg.gov/ars/42/17001.htm· Version 2026