Arizona § 42-16259 Transmittal of corrected billing to taxpayer; delinquency; refunds; interest

Arizona Statutes

§ 42-16259 — Transmittal of corrected billing to taxpayer; delinquency; refunds; interest

Arizona § 42-16259

Title 42Arizona Revised Statutes

Ch. 16PROPERTY TAX APPEALS AND REVIEWS

Art. 6Correcting Property Tax Errors

This text of Arizona § 42-16259 (Transmittal of corrected billing to taxpayer; delinquency; refunds; interest) 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. § 42-16259 (2026).

Text

A.The county treasurer shall mail a corrected billing to the taxpayer on the occurrence of any of the following:

1.The consent of the taxpayer to a tax roll correction.

2.The consent of the tax officer to the notice of claim.

3.The decision of the board of equalization.

4.The final nonappealable ruling by a court of competent jurisdiction.

B.Any taxes that are assessed pursuant to this article are delinquent if not paid within ninety days after the date the corrected billing is mailed to the taxpayer.

C.If taxes have been overpaid, the amount of taxes overpaid shall be refunded with interest at the legal rate set by the department as prescribed by section 42-1123 within ninety days after the tax roll is corrected. For the purpose of computing interest under this subsection, i

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A. The county treasurer shall mail a corrected billing to the taxpayer on the occurrence of any of the following:

1. The consent of the taxpayer to a tax roll correction.

2. The consent of the tax officer to the notice of claim.

3. The decision of the board of equalization.

4. The final nonappealable ruling by a court of competent jurisdiction.

B. Any taxes that are assessed pursuant to this article are delinquent if not paid within ninety days after the date the corrected billing is mailed to the taxpayer.

C. If taxes have been overpaid, the amount of taxes overpaid shall be refunded with interest at the legal rate set by the department as prescribed by section 42-1123 within ninety days after the tax roll is corrected. For the purpose of computing interest under this subsection, if the tax was paid in installments, a pro rata share of the total overpayment is considered to be attributable to each installment.