Arizona § 42-17307 Refund of deferred taxes deposited in escrow

Arizona Statutes

§ 42-17307 — Refund of deferred taxes deposited in escrow

Arizona § 42-17307

Title 42Arizona Revised Statutes

Ch. 17LEVY

Art. 7Residential Property Tax Deferral

This text of Arizona § 42-17307 (Refund of deferred taxes deposited in escrow) 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. § 42-17307 (2026).

Text

If a tax deferred residence is subject to any mortgage, deed of trust or other real property security interest and the secured party maintains an escrow account into which payments are deposited for the payment of property taxes, the taxpayer may submit a copy of the certificate of deferral to the secured party. Within thirty days after receiving the certificate the secured party shall refund to the taxpayer all monies held in the escrow account to pay property taxes on the tax deferred residence.

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

If a tax deferred residence is subject to any mortgage, deed of trust or other real property security interest and the secured party maintains an escrow account into which payments are deposited for the payment of property taxes, the taxpayer may submit a copy of the certificate of deferral to the secured party. Within thirty days after receiving the certificate the secured party shall refund to the taxpayer all monies held in the escrow account to pay property taxes on the tax deferred residence.