Arizona § 11-543 - Liability for taxes on property unassessed through negligence

Full text of Arizona Arizona Revised Statutes § 11-543 — Liability for taxes on property unassessed through negligence, with citation guidance and answers to common questions.

§ 11-543. Liability for taxes on property unassessed through negligence

The assessor and his sureties shall be liable for all taxes on taxable property within the county which, through the neglect of the assessor, remains unassessed. The county attorney of the county shall, in such instances, sue the assessor and his sureties therefor, but not until after the assessment roll is completed.

Source: official Arizona text · Last verified 2026-08-27

Frequently Asked Questions About Arizona § 11-543

What does Arizona Revised Statutes § 11-543 cover?

Section 11-543 ("Liability for taxes on property unassessed through negligence") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Arizona § 11-543?

A common citation format is "Arizona Revised Statutes § 11-543" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Arizona law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.

How does Arizona § 11-543 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.