Arizona Laws 42-16259. Transmittal of corrected billing to taxpayer; delinquency; refunds; interest
A. The county treasurer shall mail a corrected billing to the taxpayer on the occurrence of any of the following:
Terms Used In Arizona Laws 42-16259
- Board: means the county board of equalization or the state board of equalization, as appropriate. See Arizona Laws 42-16251
- Court: means either the superior court or tax court. See Arizona Laws 42-16251
- Department: means the department of revenue. See Arizona Laws 42-1001
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Roll: means the assessment and tax roll. See Arizona Laws 42-11001
- Tax officer: means the department, county assessor or county treasurer, as applicable. See Arizona Laws 42-16251
- Taxpayer: means the owner of real or personal property that is liable for tax. See Arizona Laws 42-16251
1. The consent of the taxpayer to a tax roll correction.
2. The consent of the tax officer to the notice of claim.
3. The decision of the board of equalization.
4. The final nonappealable ruling by a court of competent jurisdiction.
B. Any taxes that are assessed pursuant to this article are delinquent if not paid within ninety days after the date the corrected billing is mailed to the taxpayer.
C. If taxes have been overpaid, the amount of taxes overpaid shall be refunded with interest at the legal rate set by the department as prescribed by section 42-1123 within ninety days after the tax roll is corrected. For the purpose of computing interest under this subsection, if the tax was paid in installments, a pro rata share of the total overpayment is considered to be attributable to each installment.