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HomeMy WebLinkAbout2003.Arizona Property Taxes Explanation $ 0 III . • I • ' A 71'1' , © n ©-, A ,.. .: _ „.„ , Pro xe rr .. v Taxes 4. ' . 2003 edition ARIZONA NEWS SERVICE, INC. THE ARIZONA TAX RESEARCH FOUNDATION ARIZONA PROPERTY TAXES EXPLAINED 1 { ff f y S C } { k 9 t � t 8 ff 3 2 }}S Y£ fj ARIZONA PROPERTY TAXES EXPLAINED Introduction This pamphlet was prepared to assist citizens in understanding Arizona's property tax system. Although the subject is complex, we will attempt to present this information in a simple, brief form. Tax Base The full cash value, or market value, of all real property in Arizona is the starting point for determining taxable values. Arizona courts have interpreted the term "full cash value" to mean the "cash equivalent value" of the property. Although the full cash value is synonymous with market value, the value established by the assessor may be equal to, or less than, the actual market value. These lower values are the result of adjusting all sale prices for mass appraisal error, creative financing, personal property, and time on the market (Arizona Department of Revenue-Guideline on 1993 Ratio Standards Addendum). Affidavits of Value are legal documents that must be filed with the county recorder along with the deed of sale of the property. The information provided in the affidavit is used in sales ratio studies, which are done by the Arizona Department of Revenue and county assessors, to determine the equality of assessments within a neighborhood or market area. In addition, all sales affidavits that qualify as "arm's-length" transactions are used to estimate the full cash value of all properties within a jurisdiction. Arizona is unique in that it uses two types of property values for taxing purposes: 1) primary(limited) values and 2) secondary (full cash) values. An understanding of these values is essential to property owners considering an appeal of their assessment. Secondary (full cash) values are unlimited in the amount that they increase each year since they fluctuate with the market. Secondary values fund such things as bond issues, budget overrides, and special districts. There is no limit on either the amount of taxes that may be assessed or on the growth rate of the assessed values. Thus, the secondary assessed value 1 ARIZONA PROPERTY TAXES EXPLAINED of a property may rise 30%or more a year if the full cash value (market value) of the property rises accordingly. In contrast, the primary value is limited as to the amount it may increase each year. The primary value may increase in one of two ways: 1) Up to 10% of the previous year's value, or 2) 25%of the difference between the current year's secondary value and previous year's primary value,whichever is greater. In no event should the primary value exceed the secondary value. There are a few exceptions to the calculation of primary values. The primary value of a property may rise above the increase limit in the case of new construction, errors in assessments during previous years, and change in the usage of the property. In these instances, county assessors are required to determine the primary (limited) value of the property at an amount equivalent to other properties with similar characteristics. In most instances, the majority of property taxes are collected from the primary values of properties. Primary property tax revenues help to fund the maintenance and operation budgets of state and local governments. The limitations on primary valuation increases are mandated by the Arizona Constitution and cannot be changed by law. In addition, the Arizona Constitution limits the total amount of primary property taxes that counties, cities, and community college districts can levy. The amount of total primary property taxes that a county, city, or community college district can levy is limited by a levy limit that grows by 2% each year plus new construction. The levy limit operates off a base year levy established in 1979-80. The limit increases each year regardless of use, so there is no loss of future capacity if the jurisdiction does not levy to its limit. An additional limitation affects owner-occupied residences. The combined primary tax from all jurisdictions on such a property may not exceed 1%of the primary value. In cases where the tax exceeds that amount(a primary tax rate of$10 or more per$100 of assessed valuation), school district taxes are reduced on the primary amount,and the state provides additional aid to the school district to make up the difference between the overall primary tax rate and$10. 2 ARIZONA PROPERTY TAXES EXPLAINED The constitutional guarantee limiting total primary taxes on homeowners to 1%of full cash value has been extended by court decisions to mean 1% of the equivalent full cash value of the property after exemptions. The primary tax rate for owner-occupied property often stays below the$10 level because the state pays 35%of the school district primary tax rate for owner-occupied homes. This "homeowner rebate" appears automatically on tax bills and is reflected on the line titled STATE AID TO EDUCATION. An example of the homeowner rebate calculation may be found in the forthcoming section on "Calculating the Tax." Arizona also provides property tax exemptions in varying dollar amounts to some disabled persons and to widows and widowers whose spouses died while they were residents of Arizona. The dollar amounts are scaled to the combined value of property owned, but eligibility is restricted to taxpayers with total incomes below prescribed levels. The maximum allowable exemption is $3,000,which is equally applied to both the primary and secondary assessed values of the property. World War I and disabled veterans who entered the service from Arizona or were residents of the state prior to September 1, 1945, are also eligible for an exemption; however, there is no limit on the income of these veterans. In addition, property tax deferrals are provided to qualified homeowners over the age of 69. Qualifications and procedures are outlined in A.R.S § 42-17301. Article IX, §18 of the constitution allows residents 65 years or older, with annual incomes below established thresholds, to apply to the county assessor to freeze the full cash value of their primary residence for up to three years. Income limits are set at 400% of the Supplemental Security Income (SSI) benefit rate provided for in the Social Security Act for one owner and 500% for more than one owner. Property owners must apply to the assessor in the county in which the property is located. Property owners must reapply with the assessor every three years. All taxpayers interested in receiving this benefit should contact their local assessor (see page 13). 3 ARIZONA PROPERTY TAXES EXPLAINED The Classification System Arizona's property tax system "classifies" property according to its usage. Each class of property is assigned an assessment ratio, pursuant to state law, ranging from 1% to 25%. The assessment ratios are applied to both the primary and secondary values of a property and determine a property's net assessed value. All classifications use the same tax rates (with exception of the homeowner's rebate). Valuation Year 2002, Tax Year 2003 Class 1 (25%) Mines and mining claim property, and standing timber. Local telecommunications service, gas, water and electric utility company property, pipeline company property, producing oil, and gas property. Commercial and industrial real property not included in other classes. Commercial and industrial personal property exceeding $55,465 of full cash value (A.R.S. § 42-12001). Class 2R* (16%) Agricultural real property and vacant land (A.R.S. § 42- 12002). Class 2P** (16%) Agricultural personal property exceeding $55,465 of full cash value (A.R.S. § 42-12002). Class 3 (10%) Owner-occupied residential property (A.R.S. § 42- 12003). Class 4 (10%) Leased or rented residential property (A.R.S. § 42- 12004). Class 5 (21%) Railroad operating property, private car company property, and airline flight property (A.R.S. g 42- 12005). Class 6 (5%) Noncommercial historic property, foreign trade zone property, qualifying military reuse zone property, qualifying enterprise zone property, qualifying environmental technology property, and qualifying environmental remediation property (A.R.S. § 42- 12006). 4 ARIZONA PROPERTY TAXES EXPLAINED Class 7 — Ratio applied to Class 1 property, subtracting for up to 10 years, all but 1% of the full cash value of modifications to restore and rehabilitate historic property (A.R.S. § 42-12007 and 42-12101). Class 8 — Ratio applied to Class 4 property, subtracting for up to 10 years, all but 1% of the full cash value of modifications to restore and rehabilitate historic property (A.R.S. §42-12008 and 42-12101). Class 9 (1%) Possessory Interests (A.R.S. § 42-12011). *Note: Real Property (R). **Note: Personal Property (P). HOW "NET ASSESSED VALUE" IS CALCULATED: Using the classifications and limitations explained above, let's illustrate how a home and business, both of which have a taxable value of$100,000 in 2002, would appear on the tax rolls in three succeeding years. The net assessed values (NAV) would differ because the home is assessed at 10% of the full cash value (FCV),while the business is assessed at 25% of the FCV. Tax Year 2002 Property Class Home Business Assessment Ratio (10%) (25%) Secondary FCV $100,000 $100,000 Secondary NAV 10,000 25,000 Primary LPV 93,000 93,000 Primary NAV 9,300 23,250* *Note: The taxable NAV of the business is 2.5 times greater than the home. 5 ARIZONA PROPERTY TAXES EXPLAINED Tax Year 2003 If we assume property values will increase 17% in the next year, we have: Property Class Home Business Secondary FCV $117,000 $117,000 Secondary NAV 11,700 29,250 , Primary LPV 102,300* 102,300* Primary NAV 10,230 25,575 *This reflects the 10% limit on increases for primary values (Using the i 25% method would only increase the primary value to $99,000). Even though secondary values increase 17%, primary values may only increase 10%. Tax Year 2004 Let's assume values increase 25% the following year: Property Class Home Business Secondary FCV $146,250 $146,250 Secondary NAV 14,625 36,563 Primary LPV 113,288** 113,288** Primary NAV 11,328 28,322 **Notice that primary (limited) values increased more than 10% due to the large difference between the new secondary value and old primary value ($146,250 - $102,300 = $43,950). Twenty-five percent of that difference ($10,988) was larger than a 10% increase in the previous year's primary value ($10,230). qs 6 #. ARIZONA PROPERTY TAXES EXPLAINED CALCULATING THE TAX: Using the 2002 tax rates in the Phoenix Elementary and Phoenix Union School Districts within the City of Phoenix, the following would be the taxes levied on the two hypothetical properties: Property Class Home Business Secondary NAV $10,000 $25,000 Total Secondary Rate 5.0682 5.0682 Secondary Taxes Owed $507 $1,267 Primary NAV $9,300 $23,250 Effective Primary Rate* 8.6614 11.4615 Primary Taxes Owed $806 $2,665 TOTAL TAXES OWED $1,312 $3,932 *State pays 35% of homeowner's primary school district rate. In this example, the homeowner rebate reduces the tax rate by$2.8001. Mobile Homes A mobile home may be treated as real or personal property, depending on who owns the property on which it is located. Persons owning a mobile home (one that is permanently affixed to the land) and the real property on which it is located, may record an Affidavit of Affixture with the assessor's office. Once the affidavit is recorded, the mobile home is considered real property, subject to real property liens. Mobile homes and real estate owned by the same person will be billed for real property taxes once per year, payable in two installments. Mobile home owners who do not own the real property on which their homes are located will be billed once per year, payable in full within 30 days. Mobile homes are subject to all other state laws regarding property taxes. Unsecured mobile homes are also subject to the $0.50 per$100 of assessed value mobile home relocation tax (ARS § 33-1476.03). 7 ARIZONA PROPERTY TAXES EXPLAINED Change of Use: WARNING! Because the usage of property determines its classification, major tax liabilities could be assessed when the use of the property is changed. In addition, civil penalties may be assessed if an owner- occupied home is converted to rental property and the county assessor is not notified of the change. Converting an owner-occupied residence to rental property makes it ineligible for the homeowner's rebate and, therefore, increases the tax liability on the property. VALUATION CALENDAR Notice of Valuation to Property Owners Notice of Valuation Form: On or before March 1 of each year, the county assessor is required to notify each property owner as to the full cash value and limited value of the property. This form shows both full cash and limited values for the current and preceding years (see page 11). Appeals (see chart page 10) If a property owner believes that the values or classification are excessive or erroneous, the owner may file an appeal with the county assessor within 60 days after the date the assessor mailed the "notice of valuation." If requested by the property owner, the assessor is required to meet with the owner and rule on the appeal by August 15. If the owner does not wish to meet with the assessor, the owner may submit written evidence to support the appeal. A property owner whose appeal is denied may appeal to the County Board of Equalization (CBOE) or the State Board of Equalization (SBOE) within 25 days after the assessor's decision is mailed. If the property under appeal is located within Maricopa or Pima county, the taxpayer is required to file an appeal with the SBOE; otherwise, the taxpayer is required to file the appeal with the CBOE. The CBOE and SBOE are required to rule on all appeals by October 15 except for properties valued by the Department of Revenue, in which case the decisions shall be issued on or before November 15. Decisions of the CBOE and SBOE may be appealed to tax court within 60 days from the last date of decision of an administrative appeal. 8 ARIZONA PROPERTY TAXES EXPLAINED If no administrative appeal is filed, a property owner may appeal the valuation or classification directly to tax court on or before December 15 of the valuation year. New Construction, Additions, Deletions, And Changes in Use Property that changes due to new construction, additions or deletions, or changes in use that occur after September 30 of the previous year may be added to the roll, up to and including September 30 of the valuation year. The assessor is required to notify the property owner of any change in the valuation on or before September 30. Within 25 days of the assessor's notice, the property owner may appeal the valuation to the SBOE or CBOE. The SBOE and CBOE are required to rule on these appeals by the third Friday in November. A further appeal to tax court must be filed within 60 days after the date of the decision (A.R.S. § 42- 16205). Paying Taxes Property taxes are levied on a calendar year, although Arizona governments work on a fiscal year. Property values are established as of January 1 of each year,while the tax rates on those values are set on the third Monday in August of the following year. The first installment on the tax bill is due on October 1 and is considered delinquent after November 1. The entire amount may be paid in October if the taxpayer so desires, and taxes of$100 or less must be paid in full in October. Taxpayers who miss the November 1 payment can pay the entire year's taxes without penalty or interest if paid prior to December 31. The second installment is due March 1 and is delinquent after May 1. 9 ARIZONA PROPERTY TAXES EXPLAINED Arizona Property Valuation & Classification Appeals Process The County Assessor mails the notice of property valuation no later than March 1. A.R.S. 42-15101 1 THE DECISION on the notice of valuation(not more than TO APPEAL 60 days after the date the notice is mailed). 1. A.R.S.42-16051(D). Any owner of property may file a petition with the Assessor in the county in which Petitioner may request a meeting with the property is located if the owner the County Assessor. The assessor believes that his or her property has been will answer all requests on or before improperly valued or incorrectly classified. August 15. A.R.S.42-16054. If both (January 1,2003 is the valuation date for parties agree,further appeal by either party tax year 2004). A.R.S.42-16051. is not permitted. A.R.S.42-16056(A). 2 TAX COURT BOARD APPEAL. 5 OF EQUALIZATION After receiving the notice of valuation,the Petitioners not satisfied with the decision property owner may appeal through the of the assessor may file a petition with the Administrative Process or Superior Court. Board of Equalization for the county A.R.S.42-16051/42-16201. If the within 25 days of the date the decision is property owner does not file an appeal in mailed or to Tax Court or Superior Court the Administrative Process,the owner may within 60 days.A.R.S.42-16056(C)/42- file a petition with Tax Court or Superior 16201(B). Court at any time after receiving the notice of valuation but not later than December 15. A.R.S.42-16201(A). Petitioners not satisfied with the G decision of the County or State Board of Equalization may file a petition 3 ADMINISTRATIVE with Tax Court within 60 days after the PROCESS date the decision is mailed but not later The property owner may file a petition no than December 15. A.R.S.42-16202(A). later than the deadline date as it appears More information and forms may be obtained from the offices of the County Assessor,the County Board of Supervisors or the State Board of Equalization. Arizona State Board of Equalization• 100 N.15th Ave.,Suite 130•Phoenix,AZ 85007 (602)364-1600 For new construction,additions,deletions,and changes that occur after September 30 of the previous year and up to September 30 of the valuation year,the County Assessor shall notify the owner of any changes in valuation on or before September 30. The owner may appeal to the Board of Equalization within 25 days. The Board of Equalization decision may be appealed to Tax Court on or before December 15. A new owner of property may appeal to Tax Court on or before December 15 in the year taxes are levied if the value was not appealed by the previous owner. 10 ARIZONA PROPERTY TAXES EXPLAINED Notice of Valuation Form Front 3A r•el 3 13 106-42-024 6 RESIDENTIAL NOTICE OF VALUE pRESORTED F A. J. TONY MARTINEZ THIS IS NOT A TAX BILL FIRST CLASS MAIL R YAVAPAI COUNTY ASSESSOR U.S. POSTAGE PAID 0 1015 FAIR ST. PHOENIX, AZ PRESCOTT, AZ 86305 PERMIT# 5343 M 1928) 771-3220 ese Reverse Side for Definitions and instructions. Your Appeal Deadline Is APRIL 1,2003instructions. Property In The County af; Yew Pate tO aK MP Parcel Notice YAVAPAI 2004 13 106-42-024 6 Dare 01/31/2003 acw 2003 VALUATION 2004 VALUATION o x V. FULL ASH 41 136`225 10.0 1 p;.13:623 4 ;144067 110.0 ,s 14407 LIMITED 4i .36225 10.0 ; 13;623 4144067 110.0. ; 14407 LEGAL THET VILLAS AT SUNRISE6 P TERRAC14 E UNIT O2W II L ACRES: DESCRIPTION ADDRESS SERVICE REQUESTED AUTOCR**C-050 TO: LASTNAME FIRSTNANE 1234 N. SOMEWHERE ST. SOMEWHERE, USA 12345 ilrrdirr1rn11.hh lnlrrrrnllllr J.ddrnH..1ilrnW.11 Back All property must be valued at full cash value.Your property also has a limited value that cannot exceed the full cash value The limited assessed value is the basis for computing pnmary taxes for the maintenance and operation of school distnds,cities,community college districts,counties,and the state The assessed value derived from the full cash value is the basis for computing secondary taxes for bonds,budget overrides,and special distnds such as fire,flood control,and other limited purpose districts.The assessed value divided by 100,times the tax rate(set in August of each year) determines property taxes billed in October.The assessment ratio for owner-occupied residential(legal class 3)property and residential rental(legal class 4)property is 10%. The legal description on the face of this notice may be incomplete due to space limitation.Please notify your assessor of any address changes. APPEAL INSTRUCTIONS If you feel that this property has been improperly valued or erroneously listed,you may petition the assessor for review within 60 days of the NOTICE DATE on the front of this card A'Petition For Review of Valuation'(form DOR 82130R) can be obtained from the assessor's office Completed petitions for review must be filed with the assessor's office by the APPEAL DEADLINE DATE printed on the front of this notice (2003 BL-TOR) ARIZONA PROPERTY TAXES EXPLAINED Tax Notice Form 1111/,,,rl,l,Ir„"1�DETACH AND RETURN WITH PAYMENT PARCEL#104-85-051C 1 2002 FIRST HALF PAYMENT STUB■ DUE OCTOBER 1, 2002 PRINT THE ABOVE PARCEL DELINQUENT AFTER NOV. 1, 2002 MAKE CHECK PAYABLE TO. NUMBER ON YOUR CHEER U.S. FUNDS ONLY Maricopa County Treasurer PLEASE CHECKHI M LIES P 0 Boo 78574 FIRST HALF S622.25 MAKE CHANGES TO MAILING ADDRESS BELOW Phoenix, AZ 85082-8574 FULL YEAR 21,244.50 0200000000100001244500000062225104850510311 111111111l111 K ERY OSILEIPTION PARCEL#104-85-051C 1 T MARICOPA COUNTY TO GRANDE TRES NCR 189/22 LOT 2 EX M 101.98P- TREASURER DOUG TODD.TREASURER MARICOPA COUNTY 301 W JEFFERSON ST-RM 100 PHOENIX AZ 85003-2199 2002 PROPERTY TAX 500:uo-e44tl.e0.16ermoPe.9ov - STATEMENT PHONE NUMBERS ON OTHER BIDE NOTICE.SEE REVERSE SIDE FOR LASTNAME FIRSTNAME/ IMPORTANT INFORMATION. 1234 N.SOMEWHERE ST. 525.00 CHARGE IF CHECK SOMEWHERE USA 12345 FAILS TO CLEAR BANK. YOUR CHECK IS YOUR RECEIPT t7PE LIL/MITED IPRIMAZYI VAIN$e CbMPARARVE j082 19TR1aUTDN 89Ba�a PNMARY 2001 AMT RATE/1pO�2R02 AMT OUE OFFICE USE ONLY '105000 10.0 '10500 COUNTY CITY :124.23 12108 �127.14 PRTKEY• OaNPnPN EDUC.EQUAL 62.23 04888 ,51 33 SFR. e8 SCHOOL i250.08 alias �3].27 LOANN• COL 100.82 8834 101.18 M 19.TOT. ,1QNnnn COMM., - 1nyv1,STATE AID -'1232.92 CREDIT -782.58 580007 $UBTOTA& '794.22 77800 634,34 FIRST HALF TAX AMOUNT TYPE PEIll CLCH/TONPA P 411I/Ft SBES.SFO SECONDARY Rlki ABii R A 622.25 IAKgRIA4 109000 10.0 H9500 FLOOD '24.34 2119 22.24 OS C '13.88 1300 13.88 900,5, liuTOeR OVERRIDES 23.04 2184 22.91 IRE DIET.A53T. .9E4 0078 .80 KOv.1,a0oz eIRONUS•• 4,42 0421 4.42 SECOND HALF TAX AMOUNT _COUNTY 9.20 0800 8.40 822.25 J_'' -SCHOOLS 238.54 15248 170.aO MIR aec.TOT. 1060{O0(♦98atgDB�q14500 -comm cmCOL 18.00 1483 255 88 ,,,-,, 90 TER aPECESO�C I, ERIE DSSYRICT Dooms I 00 11588� �82.]4 28]85 2Ds.� }MYI T1Naom RANCHOS GRANDE TRES 10500 13460 51.82 6183 e4.42 Or iYL nt AO OVR T E:55TO0 Y KEEP THIS E N01 PNO 8Y OELWpUEM DATES.CALL OR WRITE - PORTION FOR i0R 1MERES7 M10UM 0438,74 TOYUEO 51.244.50 YOUR RECORDS In wN 3scma.°r thor Lemma moon,me�bµ upon .�+ i Y County immure."W,v X provide materials In sH•,n4tlr.kvw,.0 and 11 11111111iuIaiii1111u11 DETACH AND RE,URN YE:EH PAYMENT PARCELS,104-85-051C 1 2002 SECOND HALF PAYMENT STUB PRIM THE ABOVE PARCEL DUE MARCH 1, 2003 MAKE CHECK PAYABLE TO. NUMBER ON YOUR CHECK DELINQUENT AFTER MAY 1, 2003 U.S. FUNDS ONLY Maricopa County Treasurer P 0 Box 78574 SECOND HALF 5822.25 Phoenix, AZ 85082-8574 MAKE CHANGES TO MAILING ADDRESS BELOW: 0200000000200001244500000062225104850510319 12 ARIZONA PROPERTY TAXES EXPLAINED County Assessors Apache County Assessor Mohave County Assessor P.O.Box 770 P.O.Box 7000 St.Johns,AZ 85936 Kingman,AZ 86402 928-337-7521 Fax:337-3386 928-753-0703 Fax:753-0749 assessor@co.apache.az.us bev.payne@co.mohave.az.us Cochise County Assessor Navajo County Assessor P.O.Box 168 P.O.Box 668 Bisbee,AZ 85603 Holbrook,AZ 86025 520-432-8659 928-524-4086 Fax:524-4291 Fax:432-8698 assessor@co.navajo.az.us assessor@co.cochise.az.us Pima County Assessor Coconino County Assessor 115 North Church Avenue 110 East Cherry Avenue Tucson,AZ 85701 Flagstaff,AZ 86001 520-740-8630 Fax:792-9825 928-779-6502 Fax:779-6766 rlyons@asr.co.pima.az.us cmazon@co.coconino.az.us Pinal County Assessor Gila County Assessor P.O.Box 709 1400 East Ash Street Florence,AZ 85232 Globe,AZ 85501 520-866-6361 Fax:868-6353 928-425-3231,Ext.8712 paul.larkin@co.pinal.az.us Fax:425-0408 Santa Cruz County Assessor dhom@mail.co.gila.az.us 2150 North Congress Drive Graham County Assessor Nogales,AZ 85621 921 Thatcher Blvd. 520-375-8030 Fax:761-7814 Safford,AZ 85546 ffuentes@co.santa-cruz.az.us 928-428-2828 Fax:428-5951 Yavapai County Assessor jattaway@graham.az.gov 1015 Fair Street Greenlee County Assessor Prescott,AZ 86305 P.O.Box 777 928-771-3220 Fax:771-3181 Clifton,AZ 85533 tony.martinez@co.yavapai.az.us 928-865-5302 Fax 865-4417 ldurr@co.greenlee.az.us Yuma County Assessor 410 South Maiden Ln. Maricopa County Assessor Yuma,AZ 85364 301 West Jefferson,Suite 330 928-373-6040 Fax:373-6041 Phoenix,AZ 85003 jowe@assr.co.yuma.az.us 602-506-3877 Fax:506-3394 La kmross@mail.maricopa.gov Paz County Assessor 1112 Joshua Ave.,Suite 204 Parker,AZ 85344 928-669-6165 Fax:669-9740 gnault@co.la-paz.az.us 13 4 THE ARIZONA TAX RESEARCH FOUNDATION NON-PROFIT ORG. ra 1814 W.Washington Street U.S.POSTAGE Phoenix,AZ 85007 PAID PHOENIX,AZ PERMIT#2184 Produced by Arizona News Service, Inc. and THE ARIZONA TAX RESEARCH FOUNDATION ©2003 by Arizona News Service,Inc. No part of this book may be reproduced in any form,by photostat,microfilm,xerography, or any other means,or incorporated into any information retrieval system,electronic or mechanical,without the written permission of the copyright owner.