Ariz. Rev. Stat. » Title 42
Arizona Revised Statutes

Ariz. Rev. Stat. § 42-11004 (2026)

Payment of tax as prerequisite to testing validity

✓ current as of May 2026
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A person on whom a tax has been imposed or levied under any law relating to taxation may not test the validity or amount of tax, either as plaintiff or defendant, if any of the taxes:

1. Levied and assessed in previous years against the person's property have not been paid.

2. That are the subject of the action are not paid before becoming delinquent.

3. Coming due on the property during the pendency of the action are not paid before becoming delinquent.

Notes of Decisions
Cited in 10 cases, 2000–2019 · leading case: Aileen H. Char Life Interest v. Maricopa Cnty., 93 P.3d 486 (Ariz. 2004).
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Aileen H. Char Life Interest v. Maricopa Cnty., 93 P.3d 486 (Ariz. 2004). · cites it 6× “See A.R.S. § 42-11004 (1999). 13 In McKesson, the United States Supreme Court, addressing the appropriate remedy for a Florida liquor tax scheme that unconstitutionally discriminated against interstate commerce in violation of the Commerce Clause, 14 concluded that if a state…”
Gen. Motors Corp. v. Maricopa Cnty., 350 P.3d 841 (Ariz. Ct. App. 2015). · cites it 6× “The County argues, however, that under A.R.S. § 42-11004, Taxpayers’ failure to timely pay the 2010 taxes deprives the courts of authority to hear the 2008 valuation appeal.”
Univ. Med. Ctr. Corp. v. Dep't of Revenue, 36 P.3d 1217 (Ariz. Ct. App. 2001). · cites it 2× “The assessor’s theory was that these taxes were paid late, and therefore under A.R.S. § 42-11004 could not be refunded even if UMCC’s exemption claim was ultimately sustained.”
Roi v. Ford, 437 P.3d 890 (Ariz. Ct. App. 2019). · cites it 2× “¶7 The County Defendants (Pima County Treasurer, Pima County Assessor, and Pima County) then moved to dismiss the complaint, arguing that (1) the tax court lacked jurisdiction over the illegal-tax claim because the 2015 taxes had not been paid before delinquency as required by…”
Aida Renta Trust v. Dep't of Revenue, 3 P.3d 1142 (Ariz. Ct. App. 2000). · cites it 3× “Had the legislature not recognized that payment under protest was a requirement of § 42-204 [now §§ 42-11004 and 42-11005], it would not have perceived a need to eliminate it in 1995.”
Church of the Isaiah 58 Proj. of Arizona, Inc. v. La Paz Cnty., 314 P.3d 806 (Ariz. Ct. App. 2013). “Section 42-11004 states: A person on whom a tax has been imposed or levied under any law relating to taxation may not test the validity or amount of tax, either as plaintiff or defendant, if any of the taxes: 1.”
Strawberry Ridge Estates, LLC v. Gila Cnty., 350 P.3d 833 (Ariz. Ct. App. 2015). · cites it 6× “¶ 6 The statutes at issue in this appeal are A.R.S. §§ 42-11004, -16210, and -18352. Section 42-11004, which falls within Chapter 11 (titled “Property Tax”), Article 1 (titled “General Provisions”) of Title 42, provides that “[a] person on whom a tax has been imposed or levied…”
Sonoran Peaks, LLC v. Maricopa Cnty., 340 P.3d 1107 (Ariz. Ct. App. 2015). · cites it 3× “¶ 11 Taxpayers argue further that pursuant to § 42-11004, the tax court maintained jurisdiction for purposes of enforcing the parties’ settlement agreements, despite their delinquent tax payments.”
Nayeri v. Mohave Cnty. (Ariz. Ct. App. 2019). · cites it 10× “M O R S E, Judge: ¶1 In this opinion, we hold that A.R.S. § 42-11004 does not require a property owner to pay delinquent taxes before suing in tax court to challenge the sale of a property tax lien under A.”
Aileen H Char Life Int v. Maricopa Co (Ariz. 2004). · cites it 6× “13 In McKesson, the United States Supreme Court, addressing the appropriate remedy for a Florida liquor tax scheme that unconstitutionally discriminated against interstate commerce in 13 A.R.S. § 42-11004 states: A person on whom a tax has been imposed or levied under any law…”
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