Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-16258
Correcting tax roll by county treasurer
42-16258 . Correcting tax roll by county treasurer A. After receiving the tax roll, if the county treasurer determines that any property is omitted from the roll, or has reason to believe that any personal property that is omitted from the roll has not been taxed in any other county for that year, the treasurer shall request the assessor to determine the valuation of the property. B. The treasurer shall enter the valuation on the roll following the levies made and delivered by the county board of supervisors. The entries shall be designated as additional valuations, and the taxes so computed by the county treasurer are valid for all purposes. C. If there is an error on the roll in the name of the taxpayer who should be assessed or taxed, the county treasurer may change the name and collect the tax from the correct taxpayer. D. If an error or omission is determined under this section, the taxpayer shall be notified of the proposed correction and the taxpayer may appeal the proposed correction pursuant to section 42-16252.
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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;…