Arizona § 42-16210 Payment of tax

Arizona Statutes

§ 42-16210 — Payment of tax

Arizona § 42-16210

Title 42Arizona Revised Statutes

Ch. 16PROPERTY TAX APPEALS AND REVIEWS

Art. 5Property Tax Appeals to Court

This text of Arizona § 42-16210 (Payment of tax) 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. § 42-16210 (2026).

Text

A.All taxes levied and assessed against property for the year on which an appeal has been filed by the property owner shall be paid before they become delinquent.

B.If the taxes are not paid before becoming delinquent, the court shall dismiss the appeal except when either of the following occur:

1.The full year tax for the year is paid on or before December 31 of the tax year pursuant to section 42-18053.

2.The remaining one-half tax that is unpaid is delinquent after the immediately following May 1 at 5:00 p.m. is paid by July 1, including all interest due.

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A. All taxes levied and assessed against property for the year on which an appeal has been filed by the property owner shall be paid before they become delinquent.

B. If the taxes are not paid before becoming delinquent, the court shall dismiss the appeal except when either of the following occur:

1. The full year tax for the year is paid on or before December 31 of the tax year pursuant to section 42-18053.

2. The remaining one-half tax that is unpaid is delinquent after the immediately following May 1 at 5:00 p.m. is paid by July 1, including all interest due.