2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-16253 Reporting personal property tax error before notice of error is issued
42-16253. Reporting personal property tax error before notice of error is issued
If a person whose personal property taxes have been assessed in error reports the error to the taxing authority before receiving a notice of error, no penalty may be applied and the tax roll shall be corrected to allow property taxes for the period affected by the error to be levied and collected.
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