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Current as of January 01, 2025 | Updated by Findlaw Staff
If a taxpayer whose personal property taxes have been assessed in error reports the error to the taxing authority before receiving a notice of proposed correction, no penalty may be applied and the tax roll shall be corrected to allow property taxes for the period affected by the error to be levied and collected.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-16253. Reporting personal property tax error before notice of proposed correction is issued - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-16253/
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 before relying on it for your legal needs.
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