Arizona § 42-16253 - Reporting personal property tax error before notice of proposed correction is issued
Full text of Arizona Arizona Revised Statutes § 42-16253 — Reporting personal property tax error before notice of proposed correction is issued, with citation guidance and answers to common questions.
§ 42-16253. Reporting personal property tax error before notice of proposed correction is issued
If a taxpayer whose personal property taxes have been assessed in error reports the error to the taxing authority before receiving a notice of proposed correction, no penalty may be applied and the tax roll shall be corrected to allow property taxes for the period affected by the error to be levied and collected.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-16253
What does Arizona Revised Statutes § 42-16253 cover?
Section 42-16253 ("Reporting personal property tax error before notice of proposed correction is issued") 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 § 42-16253?
A common citation format is "Arizona Revised Statutes § 42-16253" (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 § 42-16253 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.