Bill Text: AZ HB2005 | 2016 | Fifty-second Legislature 2nd Regular | Introduced

Bill Title: Tax abatement; no parcel number

Spectrum: Partisan Bill (Republican 7-0)

Status: (Failed) 2016-01-25 - House WM Committee action: Held [HB2005 Detail]

Download: Arizona-2016-HB2005-Introduced.html



PREFILED    DEC 04 2015

REFERENCE TITLE: tax abatement; no parcel number




State of Arizona

House of Representatives

Fifty-second Legislature

Second Regular Session




HB 2005


Introduced by

Representatives Finchem, Mitchell: Lawrence, Livingston, Norgaard, Thorpe, Townsend





Amending sections 42-18351 and 42-18353, Arizona Revised Statutes; relating to property tax abatement.





Be it enacted by the Legislature of the State of Arizona:

Section 1.  Section 42-18351, Arizona Revised Statutes, is amended to read:

START_STATUTE42-18351.  Circumstances for abating tax and removing tax lien

This article applies in the following situations:

1.  An error or omission resulting in an improper imposition of a property tax.

2.  An event or circumstance that existed at the time of the levy and assessment, or that occurred afterwards, and that invalidates the lien of the property tax or the sale of the lien.

3.  The property tax lien was not advertised for sale pursuant to section 42-18105 within five years after the delinquency, unless the failure to advertise within five years after the delinquency was due to a restraining order or injunction issued by a court of competent jurisdiction.

4.  The cost of pursuing the statutory lien sale and collection procedures or the sale of lands under article 7 of this chapter or the cost of the seizure and sale of personal property pursuant to section 42-18401 would equal or exceed the revenue that could be derived.

5.  The failure by the county assessor to assign a valid property tax parcel identification number. END_STATUTE

Sec. 2.  Section 42-18353, Arizona Revised Statutes, is amended to read:

START_STATUTE42-18353.  Certificate of removal and abatement; purging record of tax, penalty and interest

A.  On finding that a situation described in section 42-18351 exists for any taxable year or years, and on receiving the approval of the board of supervisors, the county treasurer shall prepare a certificate of removal and abatement stating:

1.  The name of the property owner.

2.  A description of the property.

3.  The tax parcel number if known.

4.  The years and amounts of tax, penalty and interest involved.

5.  The extent to which the lien is proposed to be removed and the extent to which the tax, penalty and interest are proposed to be abated pursuant to this section.

B.  The county treasurer shall present the certificate of removal and abatement to the board of supervisors for the board's approval. The certificate of removal and abatement is final and effective when approved by the board of supervisors.

C.  When a certificate of removal and abatement becomes final and effective, the county treasurer shall:

1.  Delete from the delinquent list and the record of tax lien sales the tax, interest and penalty covered by the certificate.

2.  Make a notation in those records that the deletion was made pursuant to a certificate that was duly issued pursuant to this section and stating the number of the certificate. END_STATUTE