Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-16210
Payment of tax
Official textazleg.gov
42-16210 . Payment of tax A. All taxes levied and assessed against property for the year on which an appeal has been filed by the property owner shall be paid before they become delinquent. B. If the taxes are not paid before becoming delinquent, the court shall dismiss the appeal except when either of the following occur:
# 1.
The full year tax for the year is paid on or before December 31 of the tax year pursuant to section 42-18053.
# 2.
The remaining one-half tax that is unpaid is delinquent after the immediately following May 1 at 5:00 p.m. is paid by July 1, including all interest due.
Source: view the official text
In this chapter (40 sections)
- 42-16155 · Hearing officers and employees
- 42-16156 · Case assignment
- 42-16157 · Appeal of valuation or legal classification from county…
- 42-16158 · Appeal of valuation or legal classification from department…
- 42-16159 · Hearing on department equalization order
- 42-16160 · Recommendation for future equalization orders
- 42-16161 · Filings and hearings
- 42-16162 · Decision of the state board
- 42-16163 · Hearing notices
- 42-16164 · Decisions
- 42-16165 · Deadlines for issuing decisions
- 42-16166 · Transmitting changes in valuations or legal classifications
- 42-16167 · Entry of changes and completion of roll
- 42-16168 · Appeal to court
- 42-16169 · Finality of decision
- 42-16201 · Appeal from county assessor to court
- 42-16202 · Appeal from county board of equalization to court
- 42-16203 · Appeal from state board of equalization to court
- 42-16204 · Appeal from department to court
- 42-16205 · Appeal to court in the case of new construction, changes to…
- 42-16205.1 · New owner of property; review and appeal
- 42-16206 · Appeal to court by the director
- 42-16207 · Commencement of appeal; notice
- 42-16208 · Parties to the appeal; right of intervention
- 42-16209 · Service on defendants
- 42-16210 · Payment of tax
- 42-16211 · Payment of fees
- 42-16212 · Hearing
- 42-16213 · Findings and judgment
- 42-16214 · Refund or credit of excess payments
- 42-16215 · Transmitting judgment to county or department; correcting…
- 42-16251 · Definitions
- 42-16252 · Notice of proposed correction; response; petition for…
- 42-16253 · Reporting personal property tax error before notice of…
- 42-16254 · Notice of claim; response; petition for review; appeal;…
- 42-16255 · Evidence that may be considered at hearings; pending…
- 42-16256 · Limitations
- 42-16257 · Valuation of property
- 42-16258 · Correcting tax roll by county treasurer
- 42-16259 · Transmittal of corrected billing to taxpayer; delinquency;…