Arizona § 42-17310 - Notices
Full text of Arizona Arizona Revised Statutes § 42-17310 — Notices, with citation guidance and answers to common questions.
§ 42-17310. Notices
A. On or before January 31, the county assessor shall mail a notice to each taxpayer who claimed a deferral of taxes for the preceding tax year that the taxpayer must file another claim to receive a deferral of taxes for the new tax year. The notice shall be substantially as follows:
To: (name of taxpayer)
- Notice -
If you want to defer the collection of property taxes on your residence for tax year _____, you must file a claim for deferral with the county assessor before April 1, _____. Forms for filing the claim are available from the county assessor's office (telephone number).
If you fail to file your claim before April 1, _____, your property taxes on your residence for tax year _____ will be due and payable according to law, but at this time you will not have to pay the property taxes that you have already deferred in prior years.
You must promptly notify the county assessor if you change your permanent address or if you sell or transfer title to your residence.
B. The county assessor shall include with the notice of assessed valuation under chapter 15, article 3 of this title for each tax deferred residence parcel, either on the face of the notice or attached to the notice, the words "Notice: this residence is subject to a lien of deferred taxes. Contact the county assessor's office (telephone number) for details."
C. The county treasurer shall include with any statement of property taxes on each residence that is subject to a lien of deferred taxes, either on the face of the statement or attached to the statement, the words "Notice: this residence is subject to a lien of deferred taxes. Contact the county assessor's office (telephone number) for details."
Frequently Asked Questions About Arizona § 42-17310
What does Arizona Revised Statutes § 42-17310 cover?
Section 42-17310 ("Notices") 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 § 42-17310?
A common citation format is "Arizona Revised Statutes § 42-17310" (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 § 42-17310 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.