REFERENCE TITLE: delinquent taxes; inquiry; timely response

State of Arizona Senate Fiftieth Legislature First Regular Session 2011

SB 1206

Introduced by Senator Griffin; Representatives Gowan, Stevens: Senators Allen, Nelson; Representatives Judd, Montenegro, Seel

 

AN ACT

 

Amending section 42-18102, Arizona Revised Statutes; relating to delinquent property taxes.

 

 

(TEXT OF BILL BEGINS ON NEXT PAGE)

 

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

Section 1.  Section 42-18102, Arizona Revised Statutes, is amended to read:

START_STATUTE42-18102.  Delinquent tax record

A.  The county treasurer shall maintain a record of delinquent taxes, listing the properties, the owners of record and the amount of taxes, penalties and interest due.

B.  The record of delinquent taxes is a public document.  The treasurer shall respond to inquiries regarding delinquent taxes within a reasonable time.

B.  C.  Any informality in maintaining the record does not affect its validity. END_STATUTE