PREFILED DEC 29 2017
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REFERENCE TITLE: property taxes; notice; posting |
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State of Arizona Senate Fifty-third Legislature Second Regular Session 2018
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SB 1048 |
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Introduced by Senator Farnsworth D
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AN ACT
amending sections 42‑18051 and 42‑18109, Arizona Revised Statutes; relating to property taxes.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-18051, Arizona Revised Statutes, is amended to read:
42-18051. Notice of tax; payment by electronic funds transfer
A. Immediately on receiving the tax roll from the county board of supervisors, the county treasurer shall publish or post an official notice stating:
1. That the assessment and tax roll is now in the treasurer's possession for collecting the taxes levied.
2. That the taxes on real property and personal property are due and payable and become delinquent at the dates and times prescribed by section 42‑18052, and interest will be added to the tax from the time of the delinquency as prescribed by section 42‑18053, unless either:
(a) The first half of the taxes are paid before they are delinquent.
(b) The full year tax is paid on or before December 31, as provided by section 42‑18053.
3. That all taxes may be paid at the time the first installment is due and payable.
4. When and where tax payments may be made.
B. The county treasurer shall either:
1. Publish the notice once a week for four consecutive weeks in a newspaper of general circulation in the county.
2. Post the notice for four consecutive weeks on an agency website that provides accurate and timely information and that the public routinely uses as a source of county property tax information.
C. No other demand for taxes is necessary.
D. Each person who is subject to taxation shall pay the taxes at the county treasurer's office, or at any other location designated by the treasurer, before they become delinquent.
E. The county treasurer may require electronic transmission of supporting documentation and payment that includes the name of the taxpayer, tax parcel number and amount of tax, on or before the dates prescribed by section 42‑18052, by any person or entity, acting on behalf of multiple owners of property who submit tax payments to the county treasurer in a lump sum exceeding fifty thousand dollars or owners who submit fifty or more tax payments. If the sum of funds submitted fails to balance with the tax parcel information and supporting documentation submitted electronically, and there have been no changes to the tax bills as a result of assessor resolutions or tax court judgments, the funds shall not be accepted and the treasurer shall return the funds and request that the correct amount be submitted. If any payment is received after a delinquent date as prescribed in section 42‑18052, interest accrues as prescribed by section 42‑18053.
Sec. 2. Section 42-18109, Arizona Revised Statutes, is amended to read:
42-18109. Publication and posting of list and notice
A. The county treasurer shall post a correct copy of the list and notice under section 42‑18106 near the outer door of the office of the county treasurer or online. The list and notice shall remain posted for at least two weeks before the date of the sale.
B. The county treasurer shall publish or post a correct copy of the list and notice under section 42‑18106 at least one time in a newspaper of general circulation in the county accordance with section 42-18051, subsection B. The publication or posting shall be at least two weeks but not more than three weeks before the date of sale stated in the notice.
C. The If a newspaper that prints publishes the list and notice under section 42‑18106, the newspaper shall also post the list and notice from the first publication date through March 1 of the current year on the internet on a web site a website that posts the legal notices of ten or more Arizona newspapers. If the county treasurer posts on an agency website the list and notice under section 42‑18106, the county treasurer shall post the list and notice through March 1 of the current year.