Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-18057
Payment of tax by part owner; lien for contribution; allocation of tax lien in event of parcel split or consolidation
42-18057 . Payment of tax by part owner; lien for contribution; allocation of tax lien in event of parcel split or consolidation A. If a parcel of real property is assessed in its entirety to one or more persons and part of the property belongs to another person who does not appear on the assessment roll:
# 1.
That person may pay a portion of the whole tax in proportion to the person's interest in the property.
# 2.
The county treasurer shall receive the tax and give a receipt to the person, subject to section 42-18055, subsection C, showing what part of the tax was paid. B. A person who pays the tax on the whole parcel of which the person is a part owner has a lien on the share of the other part owner for that portion of the tax that was paid, with interest. The person may enforce the lien in the same manner as any other lien. C. After the tax roll is delivered to the county treasurer pursuant to section 42-18003 and after all other means to allocate taxes among parties have been exhausted, the county treasurer may allocate the tax due for parcels of real property that were split or consolidated after September 30 of the valuation year as follows: 1. The allocation of the tax to the parcel or parcels shall be in equitable proportions. 2. There shall be no change in the total valuation or classification of the property as determined by the assessor.
# 3.
The total primary and secondary taxes of the new parcel or parcels must be the same as the primary and secondary taxes assessed to the original parcel or parcels.
# 4.
The county treasurer shall apportion the new tax amounts among the taxing authorities in the same manner that applied to the original parcel or parcels before being split or consolidated.
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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