O26-06-02 Property Tax Levy Adoption

City of El Mirage — Regular Meeting (2026-06-16)

View PDF Meeting page

Extracted text (via pymupdf) 5030 characters
ORDINANCE O26-06-02
AN ORDINANCE OF THE MAYOR AND COUNCIL OF THE CITY OF EL 
MIRAGE,  MARICOPA  COUNTY,  ARIZONA,  LEVYING  UPON  THE 
ASSESSED VALUATION OF THE PROPERTY WITHIN THE CITY OF EL 
MIRAGE  SUBJECT  TO  PRIMARY  AND  SECONDARY  TAXATION  A 
CERTAIN SUM UPON EACH ONE HUNDRED DOLLARS ($100.00) OF 
VALUATION SUFFICIENT TO RAISE THE AMOUNTS ESTIMATED TO BE 
REQUIRED IN THE ANNUAL BUDGET LESS THE AMOUNT ESTIMATED TO 
BE  RECEIVED  FROM  OTHER  SOURCES;  PROVIDING  FUNDS  FOR 
VARIOUS  BOND  REDEMPTIONS,  FOR  THE  PURPOSE  OF  PAYING 
INTEREST UPON BONDED INDEBTEDNESS AND PROVIDING FUNDS 
FOR
MUNICIPAL EXPENSES; ALL FOR THE FISCAL YEAR ENDING THE 
30th DAY OF JUNE, 2027.
WHEREAS, pursuant to A.R.S. § 42-17151 et. seq., § 42-17201 et. seq. and § 42- 
17251 et. seq. the Council is required, on or before the third Monday in August each 
year, to fix, levy and assess the amount to be raised from primary property taxation and 
secondary property taxation; and,
WHEREAS, pursuant to A.R.S. § 42-17107 et. seq., the council has complied with 
the publication, public hearing, and roll call vote requirements; and,
WHEREAS,  the El Mirage City Council adopted the fiscal year 2026-2027 Final 
Budget on June 2, 2026; and,
WHEREAS, the County of Maricopa is the assessing and collecting authority for the 
City of El Mirage, the City Clerk is hereby directed to transmit a certified copy of this 
ordinance to the County Assessor and the Maricopa County Board of Supervisors.
NOW, THEREFORE, BE IT ORDAINED by the Mayor and Council of the City of El 
Mirage, Arizona, as follows:
Section 1.
 
  Primary Taxation.
 
  There is hereby levied on each one hundred ($100.00) 
of the assessed value of all property, both real and personal, within the corporate limits of 
the City of El Mirage, except such property as may be by law exempt from taxation, a 
primary property tax levy not to exceed the maximum levy allowed by law for the fiscal 
year ending on the 30th day of June, 2027, and allowable tort liability claims. The total 
primary levy for Fiscal Year 2026-2027 is Three Million Four Hundred Twenty-One Thousand 
($3,421,000.00).
Section  2.
 
  Secondary  Taxation.
 
  In  addition  to  the  primary  property  tax  levy 
established above, there is hereby levied on each one hundred dollars ($100.00) of the 
assessed valuation of all property, both real and personal, within the corporate limits of the 
City of El Mirage, except such property as is exempt by law, a secondary property tax levy 
sufficient  to  raise  the  sum  of  One  Million  Eight  Hundred  Thirty  Thousand  Dollars 
($1,830,000.00) for the fiscal year ending on the 30th day of June, 2027, to be collected 
as provided by law for the purposes provided by law.
Section 3. No failure by the county officials of Maricopa County, Arizona, to properly 
return the delinquent list, and irregularity of any kind in the assessment or omission in the 
same, or irregularity of any kind in any proceedings shall invalidate such proceedings or

invalidate any title conveyed by any tax deed; nor shall any failure of neglect of any 
officer(s) to timely perform any of the duties assigned to him/her or to them on the day or 
within the time specified invalidate any proceedings or any deed or sale pursuant thereto, 
or affect the validity of the assessment or levy of taxes or of the judgment of sale by which 
the collection of the same may be enforced, or in any manner affect the lien of the City of 
El Mirage upon such property for the delinquent taxes unpaid thereon, and no overcharge 
as to part of the taxes or of costs shall invalidate any proceedings for the collection of taxes 
or the foreclosure; and all acts of officers de facto shall be valid as if performed by officers 
de jure.
Section 4. All ordinances and parts of ordinances in conflict herewith are hereby 
repealed.
PASSED, APPROVED, AND ADOPTED by the Mayor and Council of the City of El 
Mirage, Maricopa County, Arizona this 16th day of June 2026.
         
 
          
 
          
 
          
 
          
 
 
Alexis Hermosillo, Mayor
ATTEST: 
APPROVED AS TO FORM:
         
 
          
 
          
 
          
 
          
 
 
         
 
          
 
          
 
          
 
          
 
 
Jill A. Boltz, City Clerk
Justin Pierce, City Attorney
CERTIFICATION OF RECORDING OFFICER
STATE OF ARIZONA
)
County of Maricopa
) ss.
I, the undersigned Jill Boltz, being the duly appointed, qualified City Clerk of the City of El Mirage, Maricopa County, 
Arizona, certify that the foregoing Ordinance No.                   is a true, correct and accurate copy of Ordinance No.
                   , passed and adopted at a Voting Meeting of the Council of the City of El Mirage, Maricopa County, 
Arizona, held on the     day of           2026, at which a quorum was present and, by a             vote,               voted in 
favor of said ordinance.
Given under my hand and sealed this      day of                      , 2026.
Jill Boltz, City Clerk
O26-06-02
2