The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
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This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
42-16259 - Transmittal of corrected billing to taxpayer; delinquency; refunds; interest
42-16259. Transmittal of corrected billing to taxpayer; delinquency; refunds; interest
A. The county treasurer shall mail a corrected billing to the taxpayer on the occurrence of any of the following:
1. The consent of the taxpayer to a tax roll correction.
2. The consent of the tax officer to the notice of claim.
3. The decision of the board of equalization.
4. The final nonappealable ruling by a court of competent jurisdiction.
B. Any taxes that are assessed pursuant to this article are delinquent if not paid within ninety days after the date the corrected billing is mailed to the taxpayer.
C. If taxes have been overpaid, the amount of taxes overpaid shall be refunded with interest at the legal rate set by the department as prescribed by section 42-1123 within ninety days after the tax roll is corrected. For the purpose of computing interest under this subsection, if the tax was paid in installments, a pro rata share of the total overpayment is considered to be attributable to each installment.