Arizona § 42-16256 - Limitations
Full text of Arizona Arizona Revised Statutes § 42-16256 — Limitations, with citation guidance and answers to common questions.
§ 42-16256. Limitations
A. In the case of real or personal property, the correction of errors under this article is limited to the period during which the current owner of record held title to the property, if the owner is a purchaser in good faith and without notice of any error that could have caused proceedings to be initiated to correct the tax roll when the owner purchased the property.
B. Except as provided in subsection C of this section, and subject to section 42-16252, subsection E, a notice of proposed correction or notice of claim filed under this article is limited to the current tax year in which the notice of proposed correction or notice of claim is filed and the three immediately preceding tax years.
C. If a specific error involving a particular property is established by a final nonappealable ruling by a court of competent jurisdiction in favor of the party who brought the action, the error may be corrected as of the date the action was filed or as of the date a notice of claim or notice of proposed correction was filed pursuant to this article, whichever is earlier, but no additional assessment or refund for any period before that date is permitted.
D. This article does not authorize an independent review of the overall valuation or legal classification of property that is not the result of an error as defined in section 42-16251.
E. The correction of errors under this article is limited to real property that has not been issued a certificate of purchase pursuant to chapter 18, article 3 of this title.
Frequently Asked Questions About Arizona § 42-16256
What does Arizona Revised Statutes § 42-16256 cover?
Section 42-16256 ("Limitations") 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 § 42-16256?
A common citation format is "Arizona Revised Statutes § 42-16256" (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 § 42-16256 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.