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