The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
DISCLAIMER
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
42-6055 - Authority of municipalities to provide retroactive relief from model city tax code
42-6055. Authority of municipalities to provide retroactive relief from model city tax code
Any city or town which adopted the model city tax code may elect to amend the effective date of any provision of such code, or amend the effective date for application to any specified class of taxpayers of any provision of such code, to any date after the effective date of the original adoption of the code in any case where the city or town believes a substantial number of taxpayers may not have received a fair notice as to the applicability of such tax, or in any case where the city or town determines that a prospective application of a provision may further substantial justice. Nothing in this section is intended to require any city or town to take action.