Arizona § 42-17305 - Filing the claim for deferral; appealing denied claim
Full text of Arizona Arizona Revised Statutes § 42-17305 — Filing the claim for deferral; appealing denied claim, with citation guidance and answers to common questions.
§ 42-17305. Filing the claim for deferral; appealing denied claim
A. A taxpayer shall file the claim form with the assessor of the county in which the residence is located. The tax that is due for a tax year may be deferred if a valid claim is filed after January 1 but before April 1 of the tax year for which the deferral is claimed.
B. On the taxpayer's request, an employee in the county assessor's office may assist the taxpayer in completing the claim form.
C. The county assessor shall review the claim, may request additional documentary evidence to support the claim and shall make the final determination on the validity of the claim, based on the submitted documentation, on or before June 1.
D. If the assessor denies the claim, the taxpayer may appeal the denial to tax court as provided in section 42-16201, except that the taxpayer shall file the notice of appeal within fifteen days after the assessor's denial.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-17305
What does Arizona Revised Statutes § 42-17305 cover?
Section 42-17305 ("Filing the claim for deferral; appealing denied claim") 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 § 42-17305?
A common citation format is "Arizona Revised Statutes § 42-17305" (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 § 42-17305 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.