Bill Text: AZ SB1157 | 2016 | Fifty-second Legislature 2nd Regular | Engrossed

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Small property tax balance delinquency

Spectrum: Moderate Partisan Bill (Republican 11-2)

Status: (Passed) 2016-05-11 - Chapter 144 [SB1157 Detail]

Download: Arizona-2016-SB1157-Engrossed.html

 

 

 

Senate Engrossed

 

 

 

State of Arizona

Senate

Fifty-second Legislature

Second Regular Session

2016

 

 

SENATE BILL 1157

 

 

 

AN ACT

 

Amending section 42-18052, Arizona Revised Statutes; relating to property tax delinquency dates.

 

 

(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:

START_STATUTE42-18052.  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. END_STATUTE

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