Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-18002
Annual report by county treasurer; settlement of accounts; liability for failure to settle
42-18002 . Annual report by county treasurer; settlement of accounts; liability for failure to settle A. On or before August 15 of each year the county treasurer shall report to the board of supervisors:
# 1.
The amount of taxes charged for collection during the preceding fiscal year on the roll.
# 2.
The total collections for that year.
# 3.
The amount of increase and decrease due to corrections.
# 4.
The total amount of unpaid taxes on the roll as of June 30. B. The board shall credit the treasurer with the amounts of collections made and corrections made according to law and shall balance them against the amounts originally charged against the county treasurer, plus the errors of debit or credit that may be discovered in the rolls. C. If a county treasurer refuses for a period of five days or wilfully neglects to make the settlement with the clerk of the county board of supervisors and the board of supervisors as required by law, the treasurer and the treasurer's sureties are liable to pay the full amount of taxes charged on the roll. The county attorney, on request of the board, shall bring an action for the full amount due on the roll. D. The treasurer shall keep the accounts of ex officio tax collector and of county treasurer separate and distinct. All collections of the tax collector shall be transferred to the accounts of the county treasurer on the last day of each month, and the records of both the tax collector and county treasurer shall so indicate.
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In this chapter (40 sections)
- 42-18001 · County treasurer as tax collector; bond
- 42-18002 · Annual report by county treasurer; settlement of accounts;…
- 42-18003 · Delivery of roll to county treasurer; resolution for…
- 42-18004 · Transmitting statement of taxes due state to state treasurer
- 42-18005 · Property tax collection; liens assigned to state
- 42-18051 · Notice of tax; payment by electronic funds transfer
- 42-18052 · Due dates and times; delinquency
- 42-18053 · Interest on delinquent taxes; exceptions; waiver
- 42-18054 · Tax statements for mortgaged property; liability
- 42-18055 · Posting payments; receipts
- 42-18056 · Partial payment of taxes; certificates of purchase;…
- 42-18057 · Payment of tax by part owner; lien for contribution;…
- 42-18058 · Collection and payment of tax on livestock in feedlot or…
- 42-18059 · Payment of tax on property sold at judicial sale or by…
- 42-18060 · Lien of fiduciary paying tax
- 42-18061 · Refund of overpayment due to change in tax roll; reversion…
- 42-18101 · Sale and foreclosure of tax liens; effect of insubstantial…
- 42-18102 · Delinquent tax record
- 42-18103 · Notice of delinquent taxes
- 42-18104 · Taxes for which lien may be sold
- 42-18105 · Limitation on sale for unpaid tax; exceptions
- 42-18106 · Delinquent tax list and notice of sale
- 42-18107 · Additional penalty on listed property
- 42-18108 · Personal notice of proposed sale
- 42-18109 · Publication and posting of list and notice
- 42-18110 · Affidavits of posting and publication
- 42-18111 · Parcels; property description; designation of owner…
- 42-18112 · Time of sale
- 42-18113 · Procedure in the case of no bid; assignment to state
- 42-18114 · Successful purchaser
- 42-18115 · Easements and liens not extinguished by sale
- 42-18116 · Payment; resale or recovery on reneged bid; processing fee
- 42-18117 · Record of tax lien sales
- 42-18118 · Certificate of purchase or registered certificate; form;…
- 42-18119 · Certificate of purchase as evidence of valid procedure
- 42-18120 · Duplicate certificate of purchase; fee
- 42-18121 · Payment of subsequent taxes by certificate holder; separate…
- 42-18121.1 · Subsequent purchaser; assignment
- 42-18122 · Resale of tax liens assigned to the state; fee
- 42-18123 · Distribution of monies