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Current as of March 08, 2022 | Updated by FindLaw Staff
A. A taxpayers' information fund is established in each county treasury consisting of monies collected from the public records copy surcharge imposed pursuant to § 11-496, the tax lien processing fee imposed pursuant to § 42-18116, subsection C, fifteen dollars of each judgment deed fee collected pursuant to § 42-18205, subsection A, interest earned from the elderly assistance fund pursuant to § 42-17401, the community facilities district special assessment fee imposed pursuant to § 48-721 and the fees authorized for collecting municipal fire and emergency services fees in certain areas of the county as prescribed in § 9-500.23.
B. The county treasurer shall administer the fund and spend monies in the fund only to defray the cost of converting or upgrading an automated public information system as follows:
1. Purchasing computer hardware and software.
2. Training employees to operate the system.
3. Maintaining the system, including purchasing equipment maintenance agreements.
4. Updating the system hardware and software.
5. In counties with a population of more than two million persons, notifying property owners of the tax and ownership status of a taxpayer's parcel prior to the taxpayer's parcel being sold at a deed sale and the tax and ownership status of any parcels being sold at a deed sale that are adjacent to a taxpayer's parcel, prior to the deed sale.
C. The county treasurer shall annually submit to the board of supervisors the amount of anticipated revenues under this section. If the projected revenues are considered to be insufficient to establish and maintain the fund at an adequate level, the monies may accumulate until sufficient monies are available in the fund.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 11. Counties § 11-495. Taxpayers' information fund - last updated March 08, 2022 | https://codes.findlaw.com/az/title-11-counties/az-rev-st-sect-11-495/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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