Bill Text: AZ HB2252 | 2015 | Fifty-second Legislature 1st Regular | Introduced
Bill Title: Tax; delinquency dates; tax liens
Spectrum: Moderate Partisan Bill (Republican 8-1)
Status: (Failed) 2015-02-16 - House WM Committee action: Held [HB2252 Detail]
Download: Arizona-2015-HB2252-Introduced.html
|
REFERENCE TITLE: tax; delinquency dates; tax liens |
|
State of Arizona House of Representatives Fifty-second Legislature First Regular Session 2015
|
|
HB 2252 |
|
|
|
Introduced by Representatives Mitchell, Coleman, Kern, Lawrence, Montenegro: Cardenas, Finchem, Leach, Townsend
|
AN ACT
Amending sections 42‑18052 and 42‑18127, Arizona Revised Statutes; repealing section 42‑18208, Arizona Revised Statutes; relating to tax collection and enforcement.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-18052, Arizona Revised Statutes, is amended to read:
42-18052. Due dates and times; delinquency
A. Except as provided in subsection C of this section, one-half of the amount of the taxes on real property and personal property is due and payable on October 1, and the remaining one-half of the taxes is due and payable on the following March 1.
B. Except as provided in subsection C of this section, one-half of the amount of the taxes that are unpaid is delinquent after November 1 at 5:00 p.m. and the remaining one-half that is unpaid is delinquent after the following May 1 at 5:00 p.m.
C. If the total amount of taxes is one hundred dollars or less:
1. The entire amount of the taxes is due and payable on October 1.
2. The entire amount that is unpaid is delinquent after November 1 december 31 at 5:00 p.m.
D. If the delinquency date is a Saturday, Sunday or other legal holiday, the time of delinquency is 5:00 p.m. on the next business day.
Sec. 2. Section 42-18127, Arizona Revised Statutes, is amended to read:
42-18127. Expiration of lien and certificate; notice; applicability
A. If the tax lien is not redeemed and the purchaser or the purchaser's heirs or assigns fail to commence an action to foreclose the right of redemption as provided by this chapter within ten years after the last day of the month in which the lien was acquired pursuant to section 42‑18114, the certificate of purchase or registered certificate expires and the lien is void.
B. At least thirty but not more than sixty days six months before the expiration date, the county treasurer shall may notify the purchaser by certified mail of the pending expiration. Within seven days after expiration, the treasurer shall may notify the purchaser by certified mail that the lien and certificate of purchase or registered certificate have expired.
C. This section applies to liens purchased from and after August 22, 2002.
D. This section does not apply if, at the time of expiration:
1. The parcel for which the lien was purchased is subject to a judicial proceeding or a thirty‑day notice pursuant to section 42‑18202.
2. Other applicable law or a court order prohibits the commencement of an action to foreclose the right to redeem. The expiration date of the tax lien shall be extended to twelve months following the termination of such prohibition.
E. Subsection A of this section does not apply to a tax lien that is assigned to the state pursuant to section 42‑18113 unless the lien is resold pursuant to section 42‑18122.
Sec. 3. Repeal
Section 42-18208, Arizona Revised Statutes, is repealed.
