Arizona Laws 42-18055. Posting payments; receipts
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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.
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.