Arizona § 42-16210 - Payment of tax

Full text of Arizona Arizona Revised Statutes § 42-16210 — Payment of tax, with citation guidance and answers to common questions.

§ 42-16210. Payment of tax

A. All taxes levied and assessed against property for the year on which an appeal has been filed by the property owner shall be paid before they become delinquent.

B. If the taxes are not paid before becoming delinquent, the court shall dismiss the appeal except when either of the following occur:

1. The full year tax for the year is paid on or before December 31 of the tax year pursuant to section 42-18053.

2. The remaining one-half tax that is unpaid is delinquent after the immediately following May 1 at 5:00 p.m. is paid by July 1, including all interest due.

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

Frequently Asked Questions About Arizona § 42-16210

What does Arizona Revised Statutes § 42-16210 cover?

Section 42-16210 ("Payment of tax") 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 § 42-16210?

A common citation format is "Arizona Revised Statutes § 42-16210" (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 § 42-16210 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.