Arizona Revised Statutes Title 42. Taxation § 42-16259. Transmittal of corrected billing to taxpayer; delinquency; refunds; interest

A. The county treasurer shall mail a corrected billing to the taxpayer on the occurrence of any of the following:

B. Any taxes that are assessed pursuant to this article are delinquent if not paid within ninety days after the date the corrected billing is mailed to the taxpayer.

C. If taxes have been overpaid, the amount of taxes overpaid shall be refunded with interest at the legal rate set by the department as prescribed by § 42-1123 within ninety days after the tax roll is corrected. For the purpose of computing interest under this subsection, if the tax was paid in installments, a pro rata share of the total overpayment is considered to be attributable to each installment.