Arizona Statutes
§ 42-16253 — Reporting personal property tax error before notice of proposed correction is issued
Arizona § 42-16253
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 16PROPERTY TAX APPEALS AND REVIEWS
Art. 6Correcting Property Tax Errors
This text of Arizona § 42-16253 (Reporting personal property tax error before notice of proposed correction is issued) 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. § 42-16253 (2026).
Text
If a taxpayer whose personal property taxes have been assessed in error reports the error to the taxing authority before receiving a notice of proposed correction, no penalty may be applied and the tax roll shall be corrected to allow property taxes for the period affected by the error to be levied and collected.
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Nearby Sections
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Double taxation prohibitedCite This Page — Counsel Stack
Bluebook (online)
Arizona § 42-16253, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-16253.