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.
Notes of Decisions
Church of the Isaiah 58 Proj. of Arizona, Inc. v. La Paz Cnty., 314 P.3d 806 (Ariz. Ct. App. 2013).
· cites it 4× “§ 42-11109(C) (religious organization filing evidence of tax exempt status under § 501(e)(3) is “exempt from the requirement of filing subsequent affidavits under § 42-11152 until all or part of the property is conveyed to a new owner or is no longer used for religious worship”).”
Lyons v. State Bd. of Equalization, 104 P.3d 867 (Ariz. Ct. App. 2005).
· cites it 2× “A.R.S. §§ 42-11152, -11153 (Supp.2004). However, a nonprofit organization which fails to timely file an affidavit, but otherwise qualifies for the exemption, may petition the county board of supervisors to direct the county treasurer to refund taxes or forgive and strike off…”
Univ. Med. Ctr. Corp. v. Dep't of Revenue, 36 P.3d 1217 (Ariz. Ct. App. 2001).
· cites it 2× “Under A.R.S. § 42-11152(A) (Supp.2001), with certain exceptions not applicable here, all persons who claim exemption under any provision of Article 9, Section 2 of the Arizona Constitution must comply with the affidavit and verification procedures specified in A.”
— Ariz. Rev. Stat. § 42-11152(A) — 1 case
Univ. Med. Ctr. Corp. v. Dep't of Revenue, 36 P.3d 1217 (Ariz. Ct. App. 2001).
“Under A.R.S. § 42-11152(A) (Supp.2001), with certain exceptions not applicable here, all persons who claim exemption under any provision of Article 9, Section 2 of the Arizona Constitution must comply with the affidavit and verification procedures specified in A.”
— Ariz. Rev. Stat. § 42-11152(B) — 1 case
Church of the Isaiah 58 Proj. of Arizona, Inc. v. La Paz Cnty., 314 P.3d 806 (Ariz. Ct. App. 2013).
“§ 42-11109(C) (religious organization filing evidence of tax exempt status under § 501(e)(3) is “exempt from the requirement of filing subsequent affidavits under § 42-11152 until all or part of the property is conveyed to a new owner or is no longer used for religious worship”).”
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