reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-17312 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17312 - Payment of deferred taxes; due dates and delinquency; enforcement of lien

42-17312.  Payment of deferred taxes;  due dates and delinquency;  enforcement of lien A. If payment is required pursuant to section 42-17311,  all deferred taxes,  interest and costs are due and payable one hundred twenty days after an event requiring payment of deferred property taxes except in the case of the individual's death,  in which case the taxes,  interest and costs are due and payable one year after the individual's death. Nothing in this subsection allows a contract of sale for the tax deferred residence to be executed or title to a tax deferred residence to be transferred or conveyed unless the deferred property taxes,  interest and costs are paid in full at or before execution of the contract or transfer or conveyance of the title. All amounts payable under this section shall be paid to the county treasurer. If the certificate for deferred taxes was sold to the state treasurer,  the county treasurer shall immediately remit the payment to the state treasurer. B. The taxpayer or any other person may pay in full the lien for deferred taxes with respect to any tax year at any time before payment is required pursuant to section 42-17311. An advance payment under this subsection does not affect the current deferred tax status of the residence. C. On payment,  the state or county treasurer holding the certificate of deferred taxes shall immediately issue a release of the deferred tax lien,  record the release with the county recorder and send a copy of the release to the taxpayer,  the county assessor and the county treasurer. D. If the deferred taxes,  interest and costs are not paid in full when due and payable,  the amounts are delinquent,  and the lien may be enforced as provided by this chapter for tax liens that are assigned to the state.
AZ Rev Stat § 42-17313 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17313 - Report

42-17313.  Report Not later than September 1 of each year,  the state treasurer shall compile a report containing the following information: 1. The number of deferral claims received in each county that year. 2. The number of claims finally approved in each county for deferral that year. 3. The total assessed valuation of tax deferred residences in each county as of July 1 of the current year. 4. The amount of taxes that was deferred on the current tax roll in each county.
AZ Rev Stat § 42-17401 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-17401 - Elderly assistance fund; primary school district tax reduction; definition

42-17401.  Elderly assistance fund;  primary school district tax reduction;  definition A. An elderly assistance fund shall be established by the board of supervisors in a county with a population of more than two million persons to be administered by the county treasurer. The fund shall be used to reduce the primary school district taxes pursuant to subsection C of this section. B. The board of supervisors shall spend any unspent monies that remain in the elderly assistance fund from and after December 31,  2015 solely on the elderly assistance program. Any subsequent appropriations made to the elderly assistance fund shall also be spent solely on the elderly assistance program. C. On June 30 of each year,  the county treasurer shall determine the total amount of monies in the elderly assistance fund and the total number of qualified individuals who live in the county. The county treasurer shall use the monies in the fund to proportionately reduce the primary school district taxes that are levied against the property of all qualified individuals in the county for the following tax year. D. The county treasurer shall invest monies in the fund. Interest earned on fund monies shall be deposited in the taxpayer's information fund established by section 11-495. E. For the purposes of this section,  " qualified individual"  means an individual who lives in an organized school district and who is approved for the property valuation protection option pursuant to article IX,  section 18,  subsection (7),  Constitution of Arizona.
AZ Rev Stat § 42-18001 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18001 - County treasurer as tax collector; bond

42-18001.  County treasurer as tax collector;  bond A. The county treasurer is ex officio tax collector and shall: 1. Collect all property taxes. 2. Apportion the taxes to the respective funds on or before the end of each month. B. Before assuming the duties of tax collector the county treasurer shall execute to the state a bond in such penal amount as the county board of supervisors requires,  but not more than twice the amount of money that may come into the county treasurer's possession as tax collector in one year.
AZ Rev Stat § 42-18002 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18002 - Annual report by county treasurer; settlement of accounts; liability for failure to settle

42-18002.  Annual report by county treasurer;  settlement of accounts;  liability for failure to settle A. On or before August 15 of each year the county treasurer shall report to the board of supervisors: 1. The amount of taxes charged for collection during the preceding fiscal year on the roll. 2. The total collections for that year. 3. The amount of increase and decrease due to corrections. 4. The total amount of unpaid taxes on the roll as of June 30. B. The board shall credit the treasurer with the amounts of collections made and corrections made according to law and shall balance them against the amounts originally charged against the county treasurer,  plus the errors of debit or credit that may be discovered in the rolls. C. If a county treasurer refuses for a period of five days or wilfully neglects to make the settlement with the clerk of the county board of supervisors and the board of supervisors as required by law,  the treasurer and the treasurer's sureties are liable to pay the full amount of taxes charged on the roll. The county attorney,  on request of the board,  shall bring an action for the full amount due on the roll. D. The treasurer shall keep the accounts of ex officio tax collector and of county treasurer separate and distinct. All collections of the tax collector shall be transferred to the accounts of the county treasurer on the last day of each month,  and the records of both the tax collector and county treasurer shall so indicate.
AZ Rev Stat § 42-18003 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18003 - Delivery of roll to county treasurer; resolution for collecting taxes

42-18003.  Delivery of roll to county treasurer;  resolution for collecting taxes A. On or before October 1 of each year the assessment and tax roll and the cross-index shall be delivered to the county treasurer. B. On completing the assessment and tax roll,  the county board of supervisors shall adopt a resolution for the collection of taxes by the county treasurer as provided by law from the persons who are listed in the roll. The county treasurer is thereafter responsible for collecting the totals of all taxes levied on the roll. C. The roll attached to the county board of supervisors' resolution for collecting taxes is the treasurer's authority to collect the levied taxes.
AZ Rev Stat § 42-18004 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18004 - Transmitting statement of taxes due state to state treasurer

42-18004.  Transmitting statement of taxes due state to state treasurer Within ten days after the board of supervisors adopts the resolution for collection of taxes levied in the annual roll,  the clerk of the board shall transmit to the state treasurer a written statement showing the amount of taxes due the state and contained in the annual roll,  as appears from the data entered by the board.
AZ Rev Stat § 42-18005 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18005 - Property tax collection; liens assigned to state

42-18005.  Property tax collection;  liens assigned to state The county treasurer or board of supervisors,  as applicable,  may act as the agent for the state for the collection of property taxes under this chapter with respect to any tax liens that are assigned to the state or any property that is held by the state.
AZ Rev Stat § 42-18051 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18051 - Notice of tax; payment by electronic funds transfer

42-18051.  Notice of tax;  payment by electronic funds transfer A. Immediately on receiving the tax roll from the county board of supervisors,  the county treasurer shall publish an official notice stating: 1. That the assessment and tax roll is now in the treasurer's possession for collecting the taxes levied. 2. That the taxes on real property and personal property are due and payable and become delinquent at the dates and times prescribed by section 42-18052,  and interest will be added to the tax from the time of the delinquency as prescribed by section 42-18053,  unless either: (a) The first half of the taxes are paid before they are delinquent. (b) The full year tax is paid on or before December 31,  as provided by section 42-18053. 3. That all taxes may be paid at the time the first installment is due and payable. 4. When and where tax payments may be made. B. The county treasurer shall publish the notice once a week for four consecutive weeks in a newspaper of general circulation in the county. C. No other demand for taxes is necessary. D. Each person who is subject to taxation shall pay the taxes at the county treasurer's office,  or at any other location designated by the treasurer,  before they become delinquent. E. The county treasurer may require electronic transmission of supporting documentation and payment that includes the name of the taxpayer,  tax parcel number and amount of tax,  on or before the dates prescribed by section 42-18052,  by any person or entity,  acting on behalf of multiple owners of property who submit tax payments to the county treasurer in a lump sum exceeding fifty thousand dollars or owners who submit fifty or more tax payments. If the sum of funds submitted fails to balance with the tax parcel information and supporting documentation submitted electronically,  and there have been no changes to the tax bills as a result of assessor resolutions or tax court judgments,  the funds shall not be accepted and the treasurer shall return the funds and request that the correct amount be submitted. If any payment is received after a delinquent date as prescribed in section 42-18052,  interest accrues as prescribed by section 42-18053.
AZ Rev Stat § 42-18052 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18052 - Due dates and times; delinquency

42-18052.  Due dates and times;  delinquency A. Except as provided in subsection C of this section,  one-half of the amount of the taxes on real property and personal property is due and payable on October 1,  and the remaining one-half of the taxes is due and payable on the following March 1. B. Except as provided in subsection C of this section,  one-half of the amount of the taxes that are unpaid is delinquent after November 1 at 5:00 p.m. and the remaining one-half that is unpaid is delinquent after the following May 1 at 5:00 p.m. C. If the total amount of taxes is one hundred dollars or less: 1. The entire amount of the taxes is due and payable on October 1. 2. The entire amount that is unpaid is delinquent after December 31 at 5:00 p.m. D. If the delinquency date is a Saturday,  Sunday or other legal holiday,  the time of delinquency is 5:00 p.m. on the next business day.
AZ Rev Stat § 42-18053 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18053 - Interest on delinquent taxes; exceptions; waiver

42-18053.  Interest on delinquent taxes;  exceptions;  waiver A. Except as provided in subsection B of this section,  all taxes bear interest from the time of delinquency at the rate of sixteen percent per year simple until paid. A fraction of a month is counted as a whole month. B. Interest shall not be collected: 1. If the delinquency is the result of an error by the county assessor or county treasurer. 2. If the full year tax for the year is paid on or before December 31 of the tax year. This paragraph applies regardless of whether payment of tax is due pursuant to section 42-18052,  subsections A and B or pursuant to section 42-18052,  subsection C for an amount of tax that is $100 or less. C. Subject to the approval of the county board of supervisors,  the county treasurer may waive the interest that accrues pursuant to this section,  and any other penalties,  for a delinquency that occurs during the one-year period after a mortgage or deed of trust is satisfied or otherwise released on the property. A taxpayer may receive a waiver under this subsection only once per property.
AZ Rev Stat § 42-18054 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18054 - Tax statements for mortgaged property; liability

42-18054.  Tax statements for mortgaged property;  liability A. If property that is subject to taxation by the county assessor is mortgaged and the mortgagee,  or a person acting for the mortgagee,  by the terms of the mortgage agreement pays the tax on behalf of the mortgagor: 1. The county treasurer shall mail a statement of taxes due on the property to the mortgagor at the mortgagor's last known address. The tax statement sent to the mortgagor shall be mailed before November 1 and be a written document. The tax statement shall separately list the following for the current and previous tax years for the property:  (a) The amount of primary taxes and secondary taxes applicable to the property that is due to each taxing jurisdiction. (b) If applicable,  the amount of additional state aid to school districts provided to property classified as class three pursuant to section 42-12003.  2. The county treasurer,  on request,  shall send a statement of taxes due on the property to the mortgagee. The tax statement sent to the mortgagee may be in any form established by the county treasurer.  3. The liability for the tax,  and any subsequent interest,  fees and penalties,  does not depend on either the mortgagor or the mortgagee receiving the tax statement. B. When a mortgagee either continues to receive or possesses an unsatisfied tax statement from the county treasurer after the mortgage is satisfied,  the mortgagee shall either: 1. Return the tax statement to the county treasurer within thirty working days,  together with the last known address of the mortgagor as shown on the records of the mortgagee. 2. Forward the tax statement or current taxes due information to the mortgagor and notify the county treasurer of this action. C. If a mortgagee fails to comply with subsection B of this section and,  as a result of the mortgagee's failure to comply,  the tax on the mortgagor's property becomes delinquent,  the mortgagee is liable to the mortgagor for all interest and penalties imposed by law for the delinquent tax.
AZ Rev Stat § 42-18055 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18055 - Posting payments; receipts

42-18055.  Posting payments;  receipts A. When a tax is paid,  the county treasurer shall record the date of payment and credit the payment to the person or property that is liable for the tax. B. Except as provided in subsection C,  the treasurer shall provide a receipt for the payment stating: 1. The total amount paid. 2. The date of payment. 3. The parcel identification number. C. The treasurer shall establish procedures for issuance or nonissuance of receipts.
AZ Rev Stat § 42-18056 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18056 - Partial payment of taxes; certificates of purchase; delinquent taxes; payment plan agreement; fee

42-18056.  Partial payment of taxes;  certificates of purchase;  delinquent taxes;  payment plan agreement;  fee A. At any time before either installment of the tax becomes delinquent,  the county treasurer shall accept a partial payment or payments of the tax in an amount of at least ten percent of the installment and in an amount of at least $10. The treasurer shall credit the taxpayer with the payment,  and if any part of the tax or any installment remains unpaid at the date of delinquency,  the delinquency relates only to the amount remaining unpaid. B. In accepting payments under subsection A of this section,  the county treasurer shall issue a receipt to the taxpayer,  subject to section 42-18055,  subsection C,  stating that it covers a partial payment of taxes. C. For all certificates of purchase sold during calendar year 2016 and afterwards for tax year 2014 and afterwards in a county with a population of more than three million persons if no prior year certificates of purchase are outstanding,  the county treasurer shall accept a partial payment in an amount equal to at least twenty-five percent of the principal amount shown on the oldest remaining year of the delinquency plus any accrued interest and fees due on the principal payment amount.  D. In accepting payments under subsection C of this section,  the county treasurer shall issue a partial payment statement to the taxpayer as provided by section 42-18154,  subsection C. E. Partial payments on delinquent taxes shall be impounded and disbursed by the county treasurer as prescribed by section 42-18152,  subsection C,  when the impounded monies are sufficient to fully redeem the oldest outstanding certificate of purchase. F. If no certificate of purchase is outstanding,  the county treasurer shall credit the taxpayer with the payment,  and if any part of the tax or any installment remains unpaid at the date of delinquency,  the delinquency relates only to the amount remaining unpaid. G. Notwithstanding any other law,  a county treasurer may enter into a payment plan agreement with a taxpayer for a period of up to thirty-six months for paying the taxpayer's delinquent business personal property taxes of more than $1, 000. The county treasurer may charge a fee of not more than $150 for administrative costs associated with processing a payment plan agreement.
AZ Rev Stat § 42-18057 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18057 - Payment of tax by part owner; lien for contribution; allocation of tax lien in event of parcel split or consolidation

42-18057.  Payment of tax by part owner;  lien for contribution;  allocation of tax lien in event of parcel split or consolidation A. If a parcel of real property is assessed in its entirety to one or more persons and part of the property belongs to another person who does not appear on the assessment roll: 1. That person may pay a portion of the whole tax in proportion to the person's interest in the property. 2. The county treasurer shall receive the tax and give a receipt to the person,  subject to section 42-18055,  subsection C,  showing what part of the tax was paid. B. A person who pays the tax on the whole parcel of which the person is a part owner has a lien on the share of the other part owner for that portion of the tax that was paid,  with interest. The person may enforce the lien in the same manner as any other lien. C. After the tax roll is delivered to the county treasurer pursuant to section 42-18003 and after all other means to allocate taxes among parties have been exhausted,  the county treasurer may allocate the tax due for parcels of real property that were split or consolidated after September 30 of the valuation year as follows: 1. The allocation of the tax to the parcel or parcels shall be in equitable proportions. 2. There shall be no change in the total valuation or classification of the property as determined by the assessor. 3. The total primary and secondary taxes of the new parcel or parcels must be the same as the primary and secondary taxes assessed to the original parcel or parcels. 4. The county treasurer shall apportion the new tax amounts among the taxing authorities in the same manner that applied to the original parcel or parcels before being split or consolidated.
AZ Rev Stat § 42-18058 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18058 - Collection and payment of tax on livestock in feedlot or stockyard; exceptions

42-18058.  Collection and payment of tax on livestock in feedlot or stockyard;  exceptions A. The operator of a feedlot or stockyard shall collect and remit the tax on feeder livestock that are confined at the feedlot or stockyard for fattening before sale for slaughter. The operator shall remit the tax quarterly to the county treasurer based on the aggregate of the applicable tax rates that were in effect for the preceding tax year. B. Tax shall not be collected or remitted on the following livestock: 1. Livestock that die before leaving the feedlot or stockyard. 2. Livestock that have previously been taxed in this state during the current tax year before arriving at the feedlot or stockyard. 3. Livestock that are held in the feedlot or stockyard for less than forty-five days. C. The department shall prescribe procedures and provide forms that are necessary to implement this section.
AZ Rev Stat § 42-18059 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18059 - Payment of tax on property sold at judicial sale or by fiduciary

42-18059.  Payment of tax on property sold at judicial sale or by fiduciary If the tax has not been paid on property sold at judicial sale,  or sold by an executor,  administrator,  guardian or trustee,  the person making the sale shall pay the taxes,  penalties and costs from the proceeds of the sale.
AZ Rev Stat § 42-18060 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18060 - Lien of fiduciary paying tax

42-18060.  Lien of fiduciary paying tax If the tax on property is assessed to a person as agent for another,  or in a representative capacity,  that person has a lien on that property or any property of the principal in the fiduciary's possession until the fiduciary is indemnified against the tax payment,  or if the fiduciary has paid the tax,  until the fiduciary is reimbursed for the payment.
AZ Rev Stat § 42-18061 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18061 - Refund of overpayment due to change in tax roll; reversion of unclaimed refund

42-18061.  Refund of overpayment due to change in tax roll;  reversion of unclaimed refund A. If a change is made in the tax roll pursuant to law,  the county treasurer shall refund any taxes that have been overpaid as a result of the change as follows: 1. If monies are available,  the county treasurer shall pay the refunds out of those monies in the current year. 2. If monies are not available,  the board of supervisors shall budget for the refund in the next fiscal year. 3. The county treasurer is entitled to credit for the refunds in the next accounting after the repayment with each of the political subdivisions and this state to which the overpayment of tax was distributed. 4. The state and any affected political subdivision shall include in their budgets for the fiscal year the proportional amount of the refund for which each is liable. B. If a refund that is authorized by this section is unpaid and unclaimed two years after the fiscal year in which it was budgeted,  the monies that were budgeted for the refund revert to the appropriate fund of the political subdivision that levied the tax.
AZ Rev Stat § 42-18101 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-18101 - Sale and foreclosure of tax liens; effect of insubstantial failure to comply

42-18101.  Sale and foreclosure of tax liens;  effect of insubstantial failure to comply A. The county treasurer shall secure the payment of unpaid delinquent taxes by using the provisions of this article and articles 4,  5 and 6 of this chapter to sell the tax liens provided for in section 42-17154 and to foreclose the right to redeem. B. An insubstantial failure to comply with these provisions does not affect the validity of: 1. The assessment and levy of taxes. 2. Any tax lien on real property for delinquent unpaid taxes. 3. The sale of a tax lien or the foreclosure of the right to redeem by which tax collection is enforced.