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.
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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.
42-11152 - Affidavit; electronic submission; acknowledgment of receipt; false statements
42-11152. Affidavit; electronic submission; acknowledgment of receipt; false statements
A. Except for property described in sections 42-11125 and 42-11127, a person who claims exemption from taxation under article IX, section 2, Constitution of Arizona, shall:
1. When initially claiming the exemption, file an affidavit with the county assessor, signed under penalty of perjury, as to the person's eligibility.
2. Fully answer all questions on the eligibility form or otherwise required by the assessor for that purpose.
3. Notify the county assessor in writing if all or part of the property is conveyed to a new owner, the property is no longer used for the purpose that qualifies the property for the exemption or there is any event that otherwise disqualifies the person or property from the exemption.
B. At the assessor's discretion, the assessor may require additional proof of the facts stated by the person before allowing an exemption.
C. The county assessor may accept affidavits required by this section electronically. If the county assessor accepts electronic affidavits, the county assessor shall provide an electronic acknowledgment of receipt to the person who submitted the affidavit.
D. A false statement that is made in the affidavit is perjury.