2022 Arizona Revised Statutes
Title 42 - Taxation
§ 42-11152 - Affidavit; electronic submission; acknowledgment of receipt; false statements
42-11152. Affidavit; electronic submission; acknowledgment of receipt; false statements
(L22, Ch. 228, sec. 2 & Ch. 261, sec. 2)
A. Except as provided in sections 42-11104, 42-11109, 42-11110, 42-11111 and 42-11131 and except for property described in sections 42-11125, 42-11127, 42-11132, 42-11132.01 and 42-11132.02, a person who claims exemption from taxation under article IX, section 2, 2.1 or 2.2, Constitution of Arizona, shall:
1. When initially claiming the exemption and claiming the exemption in subsequent years, 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.
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 acknowledgement of receipt to the person who submitted the affidavit.
D. A false statement that is made in the affidavit is perjury.
