Arizona § 42-18352 Determining existence of circumstances for abating tax and removing lien; action to recover illegally collected tax

Arizona Statutes

§ 42-18352 — Determining existence of circumstances for abating tax and removing lien; action to recover illegally collected tax

Arizona § 42-18352

Title 42Arizona Revised Statutes

Ch. 18COLLECTION AND ENFORCEMENT

Art. 8Abatement of Tax and Removal of Lien

This text of Arizona § 42-18352 (Determining existence of circumstances for abating tax and removing lien; action to recover illegally collected 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. § 42-18352 (2026).

Text

A.The county treasurer may, on the treasurer's own motion, and shall on the application of a property owner or a holder of a certificate of purchase that was issued pursuant to section 42-18118, determine the existence, in any prior year or years, with respect to real and personal property located in the county, of any of the situations described in section 42-18351.

B.If proceeding on the treasurer's own motion under this section, the county treasurer shall conduct an investigation that the treasurer considers to be necessary to determine the existence or nonexistence of any of the situations described in section 42-18351.

C.If a property owner or holder of a certificate of purchase applies under this section, the property owner or holder of a certificate of purchase shall submit to

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

A. The county treasurer may, on the treasurer's own motion, and shall on the application of a property owner or a holder of a certificate of purchase that was issued pursuant to section 42-18118, determine the existence, in any prior year or years, with respect to real and personal property located in the county, of any of the situations described in section 42-18351.

B. If proceeding on the treasurer's own motion under this section, the county treasurer shall conduct an investigation that the treasurer considers to be necessary to determine the existence or nonexistence of any of the situations described in section 42-18351.

C. If a property owner or holder of a certificate of purchase applies under this section, the property owner or holder of a certificate of purchase shall submit to the county treasurer sufficient evidence to permit the county treasurer to determine the existence or nonexistence of one of the situations described in section 42-18351.

D. If the county treasurer determines that any of the situations described in section 42-18351 exists in a prior year or years, the treasurer shall grant appropriate relief, subject to the approval of the board of supervisors. The relief may include removing all or part of the lien or abating all or part of the tax.

E. A property owner who is aggrieved by an adverse determination on an application pursuant to this section and who pays the tax may maintain an action to recover the tax alleged to be illegally collected. If the tax due is determined to be less than the amount paid, the excess shall be refunded in the manner provided by this title.