Assigned to GOV FOR
COMMITTEE
Assigned to GOV FOR
COMMITTEE
ARIZONA STATE SENATE
Fifty-Third Legislature, Second Regular Session
county treasurer; electronic records; liens
Purpose
Allows county treasurers to utilize electronic books and issue electronic receipts for transactions. Eliminates requirement that tax lien notices are sent by certified mail.
Background
A county treasurer (treasurer) is the custodian of public monies keeping all county funds in their possession until they are distributed according to law. Specifically, a treasurer is required to keep an account of the receipt and expenditure of such money in books provided for that purpose (A.R.S. § 11-493). The books are to be kept so that the amount received and paid out for separate funds or appropriations are shown in distinct accounts. The whole receipts and expenditures also must be shown in one general account.
The treasurer must issue a receipt for all monies received, except for tax payments made by check. The receipts must be in a standard format, numbered consecutively, issued in their serial order and signed or validated. The treasurer must deliver copies of the receipt to the person paying the money in addition to the clerk of the board and county school superintendent, if applicable (A.R.S. § 11-494).
For tax liens, statute stipulates if a lien is not redeemed and the purchaser, their heirs or assigns fail to commence action to foreclose within 10 years after the lien was acquired, the lien is void. Between 30 and 60 days before the expiration date, the treasurer must notify the purchaser of the pending expiration by certified mail. Within seven days after the expiration, the treasurer must notify the purchaser that the lien has expired by certified mail (A.R.S. § 42-18127).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Permits the treasurer to use electronic books, rather than printed books, to account for the receipt and expenditure of money.
2. Specifies the treasurer must issue either an electronic or hard copy receipt for all monies received and deliver the receipt as outlined.
3. Allows a designee of the clerk of the board to receive an electronic or hard copy receipt.
4. Removes requirement that a tax lien notification is sent by certified mail.
5. Makes technical and conforming changes.
6. Becomes effective on the general effective date.
Prepared by Senate Research
January 29, 2018
JO/lat