A. Except as provided in subsection C of this section, one-half of the amount of the taxes on real property and personal property is due and payable on October 1, and the remaining one-half of the taxes is due and payable on the following March 1.
B. Except as provided in subsection C of this section, one-half of the amount of the taxes that are unpaid is delinquent after November 1 at 5:00 p.m. and the remaining one-half that is unpaid is delinquent after the following May 1 at 5:00 p.m.
C. If the total amount of taxes is one hundred dollars or less:
1. The entire amount of the taxes is due and payable on October 1.
2. The entire amount that is unpaid is delinquent after December 31 at 5:00 p.m.
D. If the delinquency date is a Saturday, Sunday or other legal holiday, the time of delinquency is 5:00 p.m. on the next business day.
Notes of Decisions
Cited in
5
cases, 2004–2019 · leading case:
Roi v. Ford, 437 P.3d 890 (Ariz. Ct. App. 2019).
Roi v. Ford, 437 P.3d 890 (Ariz. Ct. App. 2019).
· cites it 2× “See A.R.S. § 42-18052(A)–(B). ¶5 The Property was eventually sold to a third-party on April 28, 2016.”
Gen. Motors Corp. v. Maricopa Cnty., 350 P.3d 841 (Ariz. Ct. App. 2015).
· cites it 2× “See A.R.S. § 42-18052(B). At the County’s request, this court stayed the appeal and revested jurisdiction in the tax court to address the County’s contention that Taxpayers’ failure to timely pay the 2010 property taxes required dismissal of the appeal.”
State Ex Rel. Mendez v. Am. SUPPORT, 100 P.3d 932 (Ariz. Ct. App. 2004).
· cites it 2× “A.R.S. § 42-18052 (1999 & Supp.2003). [9] Although determination of the amount of damages is generally a fact issue that we would leave for trial, neither party disputes the amount of the taxes or the date the State took possession of the property.”
Sonoran Peaks, LLC v. Maricopa Cnty., 340 P.3d 1107 (Ariz. Ct. App. 2015).
“§ 42-18052(A)-(B). The first-half payment is due October 1 of the tax year and becomes delinquent November 1 of that year.”
Glic v. Northview (Ariz. Ct. App. 2014).
· cites it 3× “Thus, the setting of due dates under A.R.S. § 42-18052 does not change the fact that taxes begin to accrue on January 1 of each year.”
— Ariz. Rev. Stat. § 42-18052(A) — 3 cases
Roi v. Ford, 437 P.3d 890 (Ariz. Ct. App. 2019).
“See A.R.S. § 42-18052(A)–(B). ¶5 The Property was eventually sold to a third-party on April 28, 2016.”
Sonoran Peaks, LLC v. Maricopa Cnty., 340 P.3d 1107 (Ariz. Ct. App. 2015).
“§ 42-18052(A)-(B). The first-half payment is due October 1 of the tax year and becomes delinquent November 1 of that year.”
Glic v. Northview (Ariz. Ct. App. 2014).
“Thus, the setting of due dates under A.R.S. § 42-18052 does not change the fact that taxes begin to accrue on January 1 of each year.”
— Ariz. Rev. Stat. § 42-18052(B) — 1 case
Gen. Motors Corp. v. Maricopa Cnty., 350 P.3d 841 (Ariz. Ct. App. 2015).
“See A.R.S. § 42-18052(B). At the County’s request, this court stayed the appeal and revested jurisdiction in the tax court to address the County’s contention that Taxpayers’ failure to timely pay the 2010 property taxes required dismissal of the appeal.”
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