42-16253. Reporting personal property tax error before notice of proposed correction is issued If a taxpayer whose personal property taxes have been assessed in error reports the error to the taxing authority before receiving a notice of proposed correction, 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.
Arizona Legal Code
§ 42.16253
Source: https://www.azleg.gov/ars/42/16253.htm· Version 2026