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.
42-17305 - Filing the claim for deferral; appealing denied claim
42-17305. Filing the claim for deferral; appealing denied claim
A. A taxpayer shall file the claim form with the assessor of the county in which the residence is located. The tax that is due for a tax year may be deferred if a valid claim is filed after January 1 but before April 1 of the tax year for which the deferral is claimed.
B. On the taxpayer's request, an employee in the county assessor's office may assist the taxpayer in completing the claim form.
C. The county assessor shall review the claim, may request additional documentary evidence to support the claim and shall make the final determination on the validity of the claim, based on the submitted documentation, on or before June 1.
D. If the assessor denies the claim, the taxpayer may appeal the denial to tax court as provided in section 42-16201, except that the taxpayer shall file the notice of appeal within fifteen days after the assessor's denial.