ARIZONA HOUSE OF REPRESENTATIVES

HB 2098: delinquent property taxes; payment plans

PRIME SPONSOR: Representative Cook, LD 8

BILL STATUS: Caucus & COW

                                WM: DPA 10-0-0-0

                                GOV: DP 11-0-0-0

Overview

Authorizes a county treasurer to enter into a payment plan with a taxpayer with a delinquent tax.  

History

At any point before a tax becomes delinquent, the county treasurer must accept a partial payment or payments of the tax in the amount of at least 10 percent of the installment and in the amount of at least $10. Partial payments on delinquent taxes must be impounded and disbursed by the county treasurer as prescribed in statute when the impounded monies are sufficient to fully redeem the oldest outstanding certificate of purchase. If any amount of the tax or installment remains unpaid at the date of delinquency, then the delinquency relates only to the unpaid amount  (A.R.S. § 42-18056).

Provisions

1. Allows a county treasurer to enter into a payment plan agreement with a taxpayer for up to 36 months for paying delinquent taxes of more than $1,000. (Sec. 1)

2. Authorizes the county treasurer to charge a fee of not more than $150 for administrative costs associated with processing a payment plan agreement. (Sec. 1)

3. Makes a technical change. (Sec. 1)

Amendment

Committee on Ways and Means

1. Specifies that the payment plan agreement is for the taxpayer's delinquent business personal property taxes.

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5. Fifty-fourth Legislature                       HB 2098

6. First Regular Session                            Version 3: Caucus & COW

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