Arizona Laws 11-495. Taxpayers’ information fund
A. A taxpayers’ information fund is established in each county treasury consisting of monies collected from the public records copy surcharge imposed pursuant to section 11-496, the tax lien processing fee imposed pursuant to section 42-18116, subsection C, fifteen dollars of each judgment deed fee collected pursuant to section 42-18205, subsection A, interest earned from the elderly assistance fund pursuant to section 42-17401, the community facilities district special assessment fee imposed pursuant to section 48-721 and the fees authorized for collecting municipal fire and emergency services fees in certain areas of the county as prescribed in Section 9-500.23.
Terms Used In Arizona Laws 11-495
- Deed: The legal instrument used to transfer title in real property from one person to another.
- including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
- Lien: A claim against real or personal property in satisfaction of a debt.
- Population: means the population according to the most recent United States decennial census. See Arizona Laws 1-215
- Property: includes both real and personal property. See Arizona Laws 1-215
B. The county treasurer shall administer the fund and spend monies in the fund only to defray the cost of converting or upgrading an automated public information system as follows:
1. Purchasing computer hardware and software.
2. Training employees to operate the system.
3. Maintaining the system, including purchasing equipment maintenance agreements.
4. Updating the system hardware and software.
5. In counties with a population of more than two million persons, notifying property owners of the tax and ownership status of a taxpayer’s parcel prior to the taxpayer’s parcel being sold at a deed sale and the tax and ownership status of any parcels being sold at a deed sale that are adjacent to a taxpayer’s parcel, prior to the deed sale.
C. The county treasurer shall annually submit to the board of supervisors the amount of anticipated revenues under this section. If the projected revenues are considered to be insufficient to establish and maintain the fund at an adequate level, the monies may accumulate until sufficient monies are available in the fund.