A. When a tax is paid, the county treasurer shall record the date of payment and credit the payment to the person or property that is liable for the tax.

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Terms Used In Arizona Laws 42-18055

  • 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
  • Property: includes both real and personal property. See Arizona Laws 1-215

B. Except as provided in subsection C, the treasurer shall provide a receipt for the payment stating:

1. The total amount paid.

2. The date of payment.

3. The parcel identification number.

C. The treasurer shall establish procedures for issuance or nonissuance of receipts.