Arizona Revised Statutes Title 42. Taxation § 42-18054. Tax statements for mortgaged property; liability

1. The county treasurer shall mail or, on the request of the mortgagor, email a statement of taxes due on the property to the mortgagor at the mortgagor's last known mailing address or, if requested, email address. If the mortgagor of the property changes, the county treasurer shall mail the tax statement to the new mortgagor at the address of the property until the new mortgagor requests email delivery of the tax statement. The tax statement shall be sent to the mortgagor before November 1. The tax statement shall separately list the following for the current and previous tax years for the property:

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.

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.