Arizona § 42-17306 - Certificate of deferral; record
Full text of Arizona Arizona Revised Statutes § 42-17306 — Certificate of deferral; record, with citation guidance and answers to common questions.
§ 42-17306. Certificate of deferral; record
A. The county treasurer shall issue a certificate of deferral for each residence whose property taxes are deferred under this article that names the individual, describes the property and states the tax year, the amount of taxes that is deferred and the rate of interest that accrues to the certificate, computed pursuant to section 42-17309. The treasurer shall:
1. Transmit a copy of the certificate to the taxpayer.
2. Record a copy of the certificate in the office of the county recorder, which serves as actual notice of the lien of deferred taxes.
3. Transmit a copy of the certificate to the county assessor.
4. Maintain a permanent record of all taxes that are deferred under this article in the county each year.
5. Enter the deferral on the current year's tax roll.
B. The issuance of a certificate of deferral under this article has the effect of:
1. Deferring the payment of property taxes for the tax year for which the claim is filed.
2. Attaching the lien for deferred taxes to the residence as described in section 42-17308.
C. Deferred property taxes are not considered to be delinquent, and the treasurer shall not include them in the tax record of delinquent taxes.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-17306
What does Arizona Revised Statutes § 42-17306 cover?
Section 42-17306 ("Certificate of deferral; record") 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 § 42-17306?
A common citation format is "Arizona Revised Statutes § 42-17306" (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 § 42-17306 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.