Arizona Laws 42-11004. Payment of tax as prerequisite to testing validity
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A person on whom a tax has been imposed or levied under any law relating to taxation may not test the validity or amount of tax, either as plaintiff or defendant, if any of the taxes:
Terms Used In Arizona Laws 42-11004
- Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
- Plaintiff: The person who files the complaint in a civil lawsuit.
- Property: includes both real and personal property. See Arizona Laws 1-215
1. Levied and assessed in previous years against the person’s property have not been paid.
2. That are the subject of the action are not paid before becoming delinquent.
3. Coming due on the property during the pendency of the action are not paid before becoming delinquent.