A.R.S. § 42-18052 — Due dates and times; delinquency

42-18052 . Due dates and times; delinquency A. Except as provided in subsection C of this section, one-half of the amount of the taxes on real property and personal property is due and payable on October 1, and the remaining one-half of the taxes is due and payable on the following March 1. B. Except as provided in subsection C of this section, one-half of the amount of the taxes that are unpaid is delinquent after November 1 at 5:00 p.m. and the remaining one-half that is unpaid is delinquent after the following May 1 at 5:00 p.m. C. If the total amount of taxes is one hundred dollars or less: 1. The entire amount of the taxes is due and payable on October 1. 2. The entire amount that is unpaid is delinquent after December 31 at 5:00 p.m. D. If the delinquency date is a Saturday, Sunday or other legal holiday, the time of delinquency is 5:00 p.m. on the next business day.