If a taxpayer whose personal property taxes have been assessed in error reports the error to the taxing authority before receiving a notice of proposed correction, no penalty may be applied and the tax roll shall be corrected to allow property taxes for the period affected by the error to be levied and collected.

Terms Used In Arizona Laws 42-16253

  • Error: means any mistake in assessing or collecting property taxes resulting from:

    (a) An imposition of an incorrect, erroneous or illegal tax rate that resulted in assessing or collecting excessive taxes. See Arizona Laws 42-16251

  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Roll: means the assessment and tax roll. See Arizona Laws 42-11001
  • Taxpayer: means the owner of real or personal property that is liable for tax. See Arizona Laws 42-16251

 

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