Arizona § 42-6055 Authority of municipalities to provide retroactive relief from model city tax code

Arizona Statutes

§ 42-6055 — Authority of municipalities to provide retroactive relief from model city tax code

Arizona § 42-6055

Title 42Arizona Revised Statutes

Ch. 6LOCAL EXCISE TAXES

Art. 2Model City Tax Code

This text of Arizona § 42-6055 (Authority of municipalities to provide retroactive relief from model city tax code) 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. § 42-6055 (2026).

Text

Any city or town which adopted the model city tax code may elect to amend the effective date of any provision of such code, or amend the effective date for application to any specified class of taxpayers of any provision of such code, to any date after the effective date of the original adoption of the code in any case where the city or town believes a substantial number of taxpayers may not have received a fair notice as to the applicability of such tax, or in any case where the city or town determines that a prospective application of a provision may further substantial justice. Nothing in this section is intended to require any city or town to take action.

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Any city or town which adopted the model city tax code may elect to amend the effective date of any provision of such code, or amend the effective date for application to any specified class of taxpayers of any provision of such code, to any date after the effective date of the original adoption of the code in any case where the city or town believes a substantial number of taxpayers may not have received a fair notice as to the applicability of such tax, or in any case where the city or town determines that a prospective application of a provision may further substantial justice. Nothing in this section is intended to require any city or town to take action.