Arizona Revised Statutes Title 42. Taxation § 42-13453. Timeshare use form

A. On or before September 30 of each year, each managing entity shall file with the county assessor a timeshare use form, prescribed by the department, for each timeshare property. The form shall contain:

B. The county assessor shall mail the timeshare use form to the last known mailing address of the managing entity on or before August 1 of each year.

C. If the managing entity does not file the timeshare use form, the managing entity retains its right to appeal the classification pursuant to chapter 16 of this title.  1

D. If the transient occupant use of the timeshare property was less than ten per cent of all available nights for all accommodations during the reporting period, the county assessor shall treat the timeshare property as if no transient occupant use occurred on the property.