Skip to main content
Find a Lawyer

Arizona Revised Statutes Title 42. Taxation § 42-18061. Refund of overpayment due to change in tax roll; reversion of unclaimed refund

Current as of March 08, 2022 | Updated by FindLaw Staff

A. If a change is made in the tax roll pursuant to law, the county treasurer shall refund any taxes that have been overpaid as a result of the change as follows:

1. If monies are available, the county treasurer shall pay the refunds out of those monies in the current year.

2. If monies are not available, the board of supervisors shall budget for the refund in the next fiscal year.

3. The county treasurer is entitled to credit for the refunds in the next accounting after the repayment with each of the political subdivisions and this state to which the overpayment of tax was distributed.

4. The state and any affected political subdivision shall include in their budgets for the fiscal year the proportional amount of the refund for which each is liable.

B. If a refund that is authorized by this section is unpaid and unclaimed two years after the fiscal year in which it was budgeted, the monies that were budgeted for the refund revert to the appropriate fund of the political subdivision that levied the tax.

Back to chapter list
Previous part of code Next part of code
Back to chapter list

Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-18061. Refund of overpayment due to change in tax roll; reversion of unclaimed refund - last updated March 08, 2022 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-18061/

Read this complete Arizona Revised Statutes Title 42. Taxation § 42-18061. Refund of overpayment due to change in tax roll; reversion of unclaimed refund on Westlaw. Westlaw subscription required.

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.

Was this helpful?

Search all Arizona Codes

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About the Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to find an attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard