State SealARIZONA HOUSE OF REPRESENTATIVES

 

HB 2098: delinquent property taxes; payment plans

PRIME SPONSOR: Representative Cook, LD 8

BILL STATUS: House Engrossed

                               

 

 

Overview

Authorizes a county treasurer to enter into a payment plan with a taxpayer with a delinquent tax.☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal Note

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 business personal property 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)

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7.       Fifty-fourth Legislature                       HB 2098

8.       First Regular Session                            Version 4: House Engrossed

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