2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-16258 Correcting tax roll by county treasurer


AZ Rev Stat § 42-16258 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-16258. Correcting tax roll by county treasurer

A. After receiving the tax roll, if the county treasurer determines that any property is omitted from the roll, or has reason to believe that any personal property that is omitted from the roll has not been taxed in any other county for that year, the treasurer shall immediately list and request the assessor to determine the valuation of the property.

B. The treasurer shall enter the valuation on the roll following the levies made and delivered by the county board of supervisors. The entries shall be designated as additional valuations, and the taxes so computed by the county treasurer are valid for all purposes.

C. If there is an error on the roll in the name of the person assessed or taxed, the county treasurer may change the name and collect the tax from the person who should be taxed, if that person is liable for the tax and can be identified by the treasurer.

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