Arizona § 42-18052 Due dates and times; delinquency

Arizona Statutes

§ 42-18052 — Due dates and times; delinquency

Arizona § 42-18052

Title 42Arizona Revised Statutes

Ch. 18COLLECTION AND ENFORCEMENT

Art. 2Payment

This text of Arizona § 42-18052 (Due dates and times; delinquency) 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. § 42-18052 (2026).

Text

A.Except as provided in subsection C of this section, one-half of the amount of the taxes on real property and personal property is due and payable on October 1, and the remaining one-half of the taxes is due and payable on the following March 1.

B.Except as provided in subsection C of this section, one-half of the amount of the taxes that are unpaid is delinquent after November 1 at 5:00 p.m. and the remaining one-half that is unpaid is delinquent after the following May 1 at 5:00 p.m.

C.If the total amount of taxes is one hundred dollars or less:

1.The entire amount of the taxes is due and payable on October 1.

2.The entire amount that is unpaid is delinquent after December 31 at 5:00 p.m.

D.If the delinquency date is a Saturday, Sunday or other legal holiday, the time of deli

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A. Except as provided in subsection C of this section, one-half of the amount of the taxes on real property and personal property is due and payable on October 1, and the remaining one-half of the taxes is due and payable on the following March 1.

B. Except as provided in subsection C of this section, one-half of the amount of the taxes that are unpaid is delinquent after November 1 at 5:00 p.m. and the remaining one-half that is unpaid is delinquent after the following May 1 at 5:00 p.m.

C. If the total amount of taxes is one hundred dollars or less:

1. The entire amount of the taxes is due and payable on October 1.

2. The entire amount that is unpaid is delinquent after December 31 at 5:00 p.m.

D. If the delinquency date is a Saturday, Sunday or other legal holiday, the time of delinquency is 5:00 p.m. on the next business day.