11-505. Disclosure of confidential information; violation; classification; definition
A. A person, including a former employee or agent of the treasurer, who has received confidential information while an employee or agent of the treasurer shall not disclose that information except as provided in subsection B of this section.
B. Confidential information relating to a taxpayer may be disclosed:
1. To the taxpayer, its successor in interest or a designee of the taxpayer who is authorized in writing by the taxpayer. A principal corporate officer of a parent corporation may execute a written authorization for a controlled subsidiary.
2. To the taxpayer's title company duly licensed with the department of insurance and financial institutions.
3. Pursuant to a lawful court order or a subpoena that is issued by a law enforcement agency pursuant to a criminal investigation.
4. To the auditor general pursuant to an official audit and a written request specifying the information to be disclosed.
C. A knowing disclosure of confidential information in violation of this section is a class 6 felony.
D. For the purposes of this section, "confidential information" includes the following information whether it concerns individual taxpayers or is aggregate information for specifically identified taxpayers:
1. Images of checks received in payment of any ad valorem property tax.
2. Signatures, bank account numbers and bank routing numbers contained on checks received in payment of any ad valorem property tax.
Notes of Decisions
E.C. Garcia & Co. v. Arizona State Dep't of Revenue, 875 P.2d 169 (Ariz. Ct. App. 1993).
· cites it 24× “Telco argues that it has satisfied the requirements of A.R.S. §§ 11-505 and -506, and complied with Title 42, and that Maricopa County has nevertheless declined to grant relief.”
S & R Props. v. Maricopa Cnty., 875 P.2d 150 (Ariz. Ct. App. 1993).
· cites it 5× “Such claim shall be processed in the same manner and subject to the provisions as provided in § 11-505. (B) For purposes of this section, an erroneous assessment is limited to a clerical or computational error or any other error not involving the exercise of discretion, opinion…”
Rio Rico Props. v. Santa Cruz Cnty., 834 P.2d 166 (Ariz. T.C. 1992).
· cites it 4× “In both letters, the Taxpayer cited as authority for its demands A.R.S. §§ 11-505 and 11-506. The Complaint alleges as a basis for relief "mistake, error, or oversight.”
Arizona Telco Fed. Credit Union v. Arizona Dep't of Revenue, 764 P.2d 20 (Ariz. Ct. App. 1988).
· cites it 18× “ISSUES ON APPEAL On appeal, Telco argues that (1) the trial court has subject matter jurisdiction; and (2) Maricopa County cannot prevent a taxpayer from obtaining relief pursuant to A.R.S. §§ 11-505 or -506 by arbitrarily refusing to acknowledge that an error in assessment has…”
Ringier Am. v. St. of Ariz. Dept. of Revenue, 908 P.2d 64 (Ariz. Ct. App. 1995).
· cites it 3× “In S' & i?, each of numerous taxpayers brought separate special actions in the tax court, claiming that the petitioner’s property had been misclassified, and that, as a result, each had paid excessive real property taxes and were entitled to refunds pursuant to AR.S. §§ 11-505…”
Bromley Grp., Ltd. v. Arizona Dep't of Revenue, 826 P.2d 1158 (Ariz. Ct. App. 1991).
· cites it 2× “, A.R.S. §§ 11-505, 11-506, 42-104, 42-141, 42-143, 42-144, 42-145, 42-146, 42-148, 42- *540 221, 42-224, and 42-405, the mere existence of the Department’s statutory powers does not disqualify it as a nominal party.”
Ariz. Telco Fed. Cr. U. v. Dept. of Rev., 764 P.2d 20 (Ariz. Ct. App. 1988).
· cites it 18× “ISSUES ON APPEAL On appeal, Telco argues that (1) the trial court has subject matter jurisdiction; and (2) Maricopa County cannot prevent a taxpayer from obtaining relief pursuant to A.R.S. §§ 11-505 or -506 by arbitrarily refusing to acknowledge that an error in assessment has…”
Ray Sch. Dist. No. 3 v. Pinal Cnty., 388 P.2d 418 (Ariz. 1964).
“We cannot believe mere silence on the part of the legislature with regard to restitution from school districts was intended to negative application of this equitable principle to them. 1 *208 We find no conflict, direct or implied, in the provisions of § 42-353, carried forward…”
Bull HN Info. Sys. v. State Dep't of Revenue, 916 P.2d 1109 (Ariz. Ct. App. 1995).
“section 11-506 applicable in the tax years in question here provided: If all or a part of a property tax has been paid on an erroneous assessment after such assessment is verified by the department of revenue, the county board of supervisors shall direct the county treasurer to…”
Ringier Am. v. Maricopa Cnty., 866 P.2d 163 (Ariz. T.C. 1993).
“Such claim shall be processed in the same manner and subject to the provisions as provided in § 11-505. B. For purposes of this section, an erroneous assessment is limited to a clerical or computational error or any other error not involving the exercise of discretion, opinion…”
— Ariz. Rev. Stat. § 11-505(A) — 3 cases
E.C. Garcia & Co. v. Arizona State Dep't of Revenue, 875 P.2d 169 (Ariz. Ct. App. 1993).
“Telco argues that it has satisfied the requirements of A.R.S. §§ 11-505 and -506, and complied with Title 42, and that Maricopa County has nevertheless declined to grant relief.”
Arizona Telco Fed. Credit Union v. Arizona Dep't of Revenue, 764 P.2d 20 (Ariz. Ct. App. 1988).
“ISSUES ON APPEAL On appeal, Telco argues that (1) the trial court has subject matter jurisdiction; and (2) Maricopa County cannot prevent a taxpayer from obtaining relief pursuant to A.R.S. §§ 11-505 or -506 by arbitrarily refusing to acknowledge that an error in assessment has…”
Ariz. Telco Fed. Cr. U. v. Dept. of Rev., 764 P.2d 20 (Ariz. Ct. App. 1988).
“ISSUES ON APPEAL On appeal, Telco argues that (1) the trial court has subject matter jurisdiction; and (2) Maricopa County cannot prevent a taxpayer from obtaining relief pursuant to A.R.S. §§ 11-505 or -506 by arbitrarily refusing to acknowledge that an error in assessment has…”
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