Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-18353
Certificate of removal and abatement; purging record of tax, penalty and interest
42-18353 . Certificate of removal and abatement; purging record of tax, penalty and interest A. On finding that a situation described in section 42-18351 exists for any taxable year or years, and on receiving the approval of the board of supervisors, the county treasurer shall prepare a certificate of removal and abatement stating:
# 1.
The name of the property owner.
# 2.
A description of the property.
# 3.
The tax parcel number.
# 4.
The years and amounts of tax, penalty and interest involved.
# 5.
The extent to which the lien is proposed to be removed and the extent to which the tax, penalty and interest are proposed to be abated pursuant to this section. B. The county treasurer shall present the certificate of removal and abatement to the board of supervisors for the board's approval. The certificate of removal and abatement is final and effective when approved by the board of supervisors. C. When a certificate of removal and abatement becomes final and effective the county treasurer shall: 1. Delete from the delinquent list and the record of tax lien sales the tax, interest and penalty covered by the certificate. 2. Make a notation in those records that the deletion was made pursuant to a certificate that was duly issued pursuant to this section and stating the number of the certificate.
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In this chapter (40 sections)
- 42-18124 · Compromising taxes, interest and penalties; omission of tax…
- 42-18125 · Erroneous sales
- 42-18126 · Failure to perform duty by county treasurer; classification
- 42-18127 · Expiration of lien and certificate; notice; applicability
- 42-18151 · Who may redeem real property tax liens; persons owning…
- 42-18152 · When lien may be fully redeemed; partial payment refund
- 42-18153 · Amount required for redemption
- 42-18154 · Certificate of redemption; statement of partial payment;…
- 42-18155 · Payment of redemption money to holder of certificate of…
- 42-18201 · Action to foreclose right to redeem; subsequent certificates…
- 42-18202 · Notice
- 42-18203 · Application of law and rules of procedure
- 42-18204 · Judgment foreclosing right to redeem; effect
- 42-18205 · County treasurer's deed; form
- 42-18206 · Redemption during pendency of action to foreclose
- 42-18207 · Prosecution of action brought by state; disposition of costs
- 42-18208 · Expiration of lien and certificate; notice
- 42-18231 · Definition of qualified entity
- 42-18232 · Notice of sale
- 42-18233 · Date, time and place of sale
- 42-18234 · Sale by public auction; bidder requirements; postponement of…
- 42-18235 · Payment of bid; qualified entity's deed
- 42-18236 · Disposition of proceeds of sale
- 42-18261 · Application for treasurer's deed by board of supervisors on…
- 42-18262 · Costs; charge against county general fund
- 42-18263 · Title search
- 42-18264 · Personal notice by certified mail
- 42-18265 · Publishing notice
- 42-18266 · Posting notice on the property
- 42-18267 · Issuance of treasurer's deed; form
- 42-18301 · List of real property held by state under tax deed
- 42-18302 · Notice of sale
- 42-18303 · Auction and sale of land held by state under tax deed;…
- 42-18304 · Adverse occupation of land held by state under tax deed
- 42-18351 · Circumstances for abating tax and removing tax lien
- 42-18352 · Determining existence of circumstances for abating tax and…
- 42-18353 · Certificate of removal and abatement; purging record of tax,…
- 42-18401 · Collection of personal property tax by seizure and sale
- 42-18402 · Seizure and sale of personal property about to be removed or…
- 42-18403 · Notice required before seizing railroad rolling stock