Bill Text: AZ HB2178 | 2012 | Fiftieth Legislature 2nd Regular | Chaptered
Bill Title: Technical correction; prepaid legal insurance
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2012-04-05 - Governor Signed [HB2178 Detail]
Download: Arizona-2012-HB2178-Chaptered.html
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House Engrossed |
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State of Arizona House of Representatives Fiftieth Legislature Second Regular Session 2012
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CHAPTER 200
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HOUSE BILL 2178 |
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AN ACT
providing for a refund or forgiveness of property taxes and penalties.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Refund or forgiveness of taxes paid or due on qualified property; qualified property owners; definitions
A. The county board of supervisors shall direct the county treasurer to grant a refund to a qualified property owner if:
1. The qualified property owner paid property taxes on qualified property during any tax year 1987 through 2009.
2. The property taxes paid have not already been refunded.
B. The qualified property owner shall submit a claim for refund with the county treasurer by December 31, 2012, and the county treasurer shall pay the claim after it is submitted.
C. In the next accounting after the refund the county treasurer is entitled to a credit for the refund with the state and each of the political subdivisions to which the overpayment may have been transmitted.
D. Property taxes and any accrued penalties due from but not paid by any qualified property owner for tax years 1987 through 2009 are forgiven and no longer due and payable. The county board of supervisors shall direct the county treasurer to strike off any forgiven taxes from the tax roll.
E. For the purposes of this section:
1. "Qualified property" means the property that is owned by a qualified property owner and that was subject to a federal lawsuit brought by the United States of America for the benefit of the Fort Mojave Indian Tribe against the qualified property owner.
2. "Qualified property owner" means a property owner who was a defendant in a federal lawsuit brought by the Unites States of America for the benefit of the Fort Mojave Indian Tribe in which the property owner owns land that is included in approximately one hundred thirty acres of land within a triangular shaped area that is east of the Colorado River and that is near the Fort Mojave Indian Tribe reservation.
APPROVED BY THE GOVERNOR APRIL 5, 2012.
FILED IN THE OFFICE OF THE SECRETARY OF STATE APRIL 5, 2012.
