Article
Residential Property Tax Deferral
- A.R.S. § 42-17301— Definitions
- A.R.S. § 42-17302— Election to defer residential property taxes; qualifications
- A.R.S. § 42-17303— Property entitled to tax deferral
- A.R.S. § 42-17304— Deferral claim
- A.R.S. § 42-17305— Filing the claim for deferral; appealing denied claim
- A.R.S. § 42-17306— Certificate of deferral; record
- A.R.S. § 42-17307— Refund of deferred taxes deposited in escrow
- A.R.S. § 42-17308— Lien of deferred taxes and accrued interest
- A.R.S. § 42-17309— Sale of deferred tax liens to state; interest on lien
- A.R.S. § 42-17310— Notices
- A.R.S. § 42-17311— Events requiring payment of deferred tax
- A.R.S. § 42-17312— Payment of deferred taxes; due dates and delinquency; enforcement of lien
- A.R.S. § 42-17313— Report