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14 chapters · 841 sections in this title.
A.R.S. § 42-18304 Adverse occupation of land held by state under tax deed
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A. If real property that is held by the state by tax deed is improved and occupied adversely to the title of the state, the board of supervisors may direct the county attorney to bring an action in the name of the state for possession of the property, and the county attorney shal…
A.R.S. § 42-18351 Circumstances for abating tax and removing tax lien
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This article applies in the following situations: 1. An error or omission resulting in an improper imposition of a property tax. 2. An event or circumstance that existed at the time of the levy and assessment, or that occurred afterwards, and that invalidates the lien of the prop…
A.R.S. § 42-18352 Determining existence of circumstances for abating tax and removing lien; action to recover illegally collected tax
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A. The county treasurer may, on the treasurer's own motion, and shall on the application of a property owner or a holder of a certificate of purchase that was issued pursuant to section 42-18118, determine the existence, in any prior year or years, with respect to real and person…
A.R.S. § 42-18353 Certificate of removal and abatement; purging record of tax, penalty and interest
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A. On finding that a situation described in section 42-18351 exists for any taxable year or years, and on receiving the approval of the board of supervisors, the county treasurer shall prepare a certificate of removal and abatement stating: 1. The name of the property owner. 2. A…