§ 42-18351 Circumstances for abating tax and removing tax lien
§ 42-18352 Determining existence of circumstances for abating tax and removing lien; action to recover illegally collected tax
§ 42-18353 Certificate of removal and abatement; purging record of tax, penalty and interest
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Terms Used In Arizona Laws > Title 42 > Chapter 18 > Article 8 - Abatement of Tax and Removal of Lien

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • 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.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Personal property: All property that is not real property.
  • Personal property: includes property of every kind, both tangible and intangible, that is not included as real estate. See Arizona Laws 42-11001
  • Property: includes both real and personal property. See Arizona Laws 1-215