Arizona Revised Statutes

Ariz. Rev. Stat. § 42-18352 (2026)

Determining existence of circumstances for abating tax and removing lien; action to recover illegally collected tax

✓ current as of May 2026

Find cases: SyfertCases citing this section AZ-LEGazleg.gov (official) JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

A. The county treasurer may, on the treasurer's own motion, and shall on the application of a property owner or a holder of a certificate of purchase that was issued pursuant to section 42-18118, determine the existence, in any prior year or years, with respect to real and personal property located in the county, of any of the situations described in section 42-18351.

B. If proceeding on the treasurer's own motion under this section, the county treasurer shall conduct an investigation that the treasurer considers to be necessary to determine the existence or nonexistence of any of the situations described in section 42-18351.

C. If a property owner or holder of a certificate of purchase applies under this section, the property owner or holder of a certificate of purchase shall submit to the county treasurer sufficient evidence to permit the county treasurer to determine the existence or nonexistence of one of the situations described in section 42-18351.

D. If the county treasurer determines that any of the situations described in section 42-18351 exists in a prior year or years, the treasurer shall grant appropriate relief, subject to the approval of the board of supervisors. The relief may include removing all or part of the lien or abating all or part of the tax.

E. A property owner who is aggrieved by an adverse determination on an application pursuant to this section and who pays the tax may maintain an action to recover the tax alleged to be illegally collected. If the tax due is determined to be less than the amount paid, the excess shall be refunded in the manner provided by this title.

Notes of Decisions

Cited in 2 cases, 2013–2015 · leading case: Church of the Isaiah 58 Proj. of Arizona, Inc. v. La Paz Cnty., 314 P.3d 806 (Ariz. Ct. App. 2013).

Sort: Relevance Newest Treatment

Church of the Isaiah 58 Proj. of Arizona, Inc. v. La Paz Cnty., 314 P.3d 806 (Ariz. Ct. App. 2013). · cites it 10× “¶ 7 Taxpayer filed a seven-count complaint in the tax court in March 2011, requesting: • Count 1: injunctive relief against “Illegal Tax”; • Count 2: injunction against foreclosure; • Count 3: declaratory relief (entitlement to religious exemption); • Count 4: “Action Pursuant…”

Strawberry Ridge Estates, LLC v. Gila Cnty., 350 P.3d 833 (Ariz. Ct. App. 2015). · cites it 14× “¶ 3 In 2013, Strawberry Ridge and CCC & S applied to the Treasurer for removal of tax liens and abatement of property tax liability under A.R.S. § 42-18352. Their application alleged that under § 42-18351(A), the County had committed an error resulting in improper imposition of…”

— Ariz. Rev. Stat. § 42-18352(E) — 2 cases

Church of the Isaiah 58 Proj. of Arizona, Inc. v. La Paz Cnty., 314 P.3d 806 (Ariz. Ct. App. 2013). “¶ 7 Taxpayer filed a seven-count complaint in the tax court in March 2011, requesting: • Count 1: injunctive relief against “Illegal Tax”; • Count 2: injunction against foreclosure; • Count 3: declaratory relief (entitlement to religious exemption); • Count 4: “Action Pursuant…”

Strawberry Ridge Estates, LLC v. Gila Cnty., 350 P.3d 833 (Ariz. Ct. App. 2015). “¶ 3 In 2013, Strawberry Ridge and CCC & S applied to the Treasurer for removal of tax liens and abatement of property tax liability under A.R.S. § 42-18352. Their application alleged that under § 42-18351(A), the County had committed an error resulting in improper imposition of…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.