Arizona § 42-11004 Payment of tax as prerequisite to testing validity

Arizona Statutes

§ 42-11004 — Payment of tax as prerequisite to testing validity

Arizona § 42-11004

Title 42Arizona Revised Statutes

Ch. 11PROPERTY TAX

Art. 1General Provisions

This text of Arizona § 42-11004 (Payment of tax as prerequisite to testing validity) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-11004 (2026).

Text

A person on whom a tax has been imposed or levied under any law relating to taxation may not test the validity or amount of tax, either as plaintiff or defendant, if any of the taxes:

1.Levied and assessed in previous years against the person's property have not been paid.

2.That are the subject of the action are not paid before becoming delinquent.

3.Coming due on the property during the pendency of the action are not paid before becoming delinquent.

Free access — add to your briefcase to read the full text and ask questions with AI

A person on whom a tax has been imposed or levied under any law relating to taxation may not test the validity or amount of tax, either as plaintiff or defendant, if any of the taxes:

1. Levied and assessed in previous years against the person's property have not been paid.

2. That are the subject of the action are not paid before becoming delinquent.

3. Coming due on the property during the pendency of the action are not paid before becoming delinquent.