Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-18054
Tax statements for mortgaged property; liability
Tax statements for mortgaged property; liability A. If property that is subject to taxation by the county assessor is mortgaged and the mortgagee, or a person acting for the mortgsurer shall mail or, on the request of the mortgagor, email a statement of taxes due on the property to the mortgagor at the mortgagor's last known mailing address or, if requested, email address. If the mortgagor of the property changes, the county treasurer shall mail the tax statement to the new mortgagor at the address of the property until the new mortgagor requests email delivery of the tax statement. The tax statement shall be sent to the mortgagor before November 1. The tax statement shall separately list the following for the current and previous tax years for the property:
# (a)
The amount of primary taxes and secondary taxes applicable to the property that is due to each taxing jurisdiction.
# (b)
If applicable, the amount of additional state aid to school districts provided to property classified as class three pursuant to section 42-12003. 2. The county treasurer, on request, shall send a statement of taxes due on the property to the mortgagee. The tax statement sent to the mortgagee may be in any form established by the county treasurer. 3. The liability for the tax, and any subsequent interest, fees and penalties, does not depend on either the mortgagor or the mortgagee receiving the tax statement. B. When a mortgagee either continues to receive or possesses an unsatisfied tax statement from the county treasurer after the mortgage is satisfied, the mortgagee shall either:
# 1.
Return the tax statement to the county treasurer within thirty working days, together with the last known address of the mortgagor as shown on the records of the mortgagee.
# 2.
Forward the tax statement or current taxes due information to the mortgagor and notify the county treasurer of this action. C. If a mortgagee fails to comply with subsection B of this section and, as a result of the mortgagee's failure to comply, the tax on the mortgagor's property becomes delinquent, the mortgagee is liable to the mortgagor for all interest and penalties imposed by law for the delinquent tax.
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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