Arizona § 42-16214 - Refund or credit of excess payments
Full text of Arizona Arizona Revised Statutes § 42-16214 — Refund or credit of excess payments, with citation guidance and answers to common questions.
§ 42-16214. Refund or credit of excess payments
A. If judgment is awarded to a taxpayer who paid the taxes to the county treasurer:
1. The county treasurer of the county in which the property is located shall pay the judgment out of monies collected from property taxes during the next fiscal year, unless there are sufficient amounts available in funds budgeted for that purpose by the county to allow an immediate refund, or, if both parties agree, the amount of the judgment may be credited toward any taxes that may be remaining due on the property that is the subject of the appeal, subject in either case to the approval of the board of supervisors.
2. The amount of the judgment shall be subtracted from the amounts due to taxing jurisdictions in the next fiscal year in proportion to the amount each received from the appellant's overpayment of taxes. The affected taxing jurisdictions shall include in their budgets for the next fiscal year the proportional amount of the judgment for which each is liable. Any increase in the budget because of the portion of the judgment being included is not subject to any budget limitation that may be prescribed by law.
3. Interest at the legal rate on the overpayment or underpayment is payable from the date of overpayment or underpayment. For the purpose of computing interest under the judgment, if the tax was paid in installments, a pro rata share of the total overpayment or underpayment is considered to be attributable to each installment. For the purposes of this paragraph, "legal rate" means the rate set by the department as prescribed by section 42-1123.
B. A judgment in favor of an appellant who paid the taxes to the department shall be paid from the state general fund.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-16214
What does Arizona Revised Statutes § 42-16214 cover?
Section 42-16214 ("Refund or credit of excess payments") 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 § 42-16214?
A common citation format is "Arizona Revised Statutes § 42-16214" (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 § 42-16214 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.