REFERENCE TITLE: property tax penalty waiver

State of Arizona House of Representatives Fifty-first Legislature First Regular Session 2013

HB 2344

Introduced by Representative Lesko

 

AN ACT

 

Providing for a temporary waiver of a property tax penalty.

 

 

(TEXT OF BILL BEGINS ON NEXT PAGE)

 

Be it enacted by the Legislature of the State of Arizona:

Section 1.  Property tax penalty waiver

Notwithstanding section 42-12052, subsection B, Arizona Revised Statutes, a county assessor may waive a penalty required for a failure to respond to a request for information pursuant to section 42-12052, Arizona Revised Statutes, for good cause.

Sec. 2.  Retroactivity

This act is effective retroactively to from and after June 30, 2012.

Sec. 3.  Repeal

This act is repealed from and after June 30, 2014.