Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-18051
Notice of tax; payment by electronic funds transfer
42-18051 . Notice of tax; payment by electronic funds transfer A. Immediately on receiving the tax roll from the county board of supervisors, the county treasurer shall publish an official notice stating:
# 1.
That the assessment and tax roll is now in the treasurer's possession for collecting the taxes levied.
# 2.
That the taxes on real property and personal property are due and payable and become delinquent at the dates and times prescribed by section 42-18052, and interest will be added to the tax from the time of the delinquency as prescribed by section 42-18053, unless either:
# (a)
The first half of the taxes are paid before they are delinquent.
# (b)
The full year tax is paid on or before December 31, as provided by section 42-18053.
# 3.
That all taxes may be paid at the time the first installment is due and payable.
# 4.
When and where tax payments may be made. B. The county treasurer shall publish the notice once a week for four consecutive weeks in a newspaper of general circulation in the county. C. No other demand for taxes is necessary. D. Each person who is subject to taxation shall pay the taxes at the county treasurer's office, or at any other location designated by the treasurer, before they become delinquent. E. The county treasurer may require electronic transmission of supporting documentation and payment that includes the name of the taxpayer, tax parcel number and amount of tax, on or before the dates prescribed by section 42-18052, by any person or entity, acting on behalf of multiple owners of property who submit tax payments to the county treasurer in a lump sum exceeding fifty thousand dollars or owners who submit fifty or more tax payments. If the sum of funds submitted fails to balance with the tax parcel information and supporting documentation submitted electronically, and there have been no changes to the tax bills as a result of assessor resolutions or tax court judgments, the funds shall not be accepted and the treasurer shall return the funds and request that the correct amount be submitted. If any payment is received after a delinquent date as prescribed in section 42-18052, interest accrues as prescribed by section 42-18053.
Source: view the official text
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