Arizona Revised Statutes § 42-11004 Payment Of Tax As Prerequisite To Testing Validity

42-11004. Payment of tax as prerequisite to testing validity

A person on whom a tax has been imposed or levied under any law relating to taxation may not test the validity or amount of tax, either as plaintiff or defendant, if any of the taxes:

1. Levied and assessed in previous years against the person's property have not been paid.

2. That are the subject of the action are not paid before becoming delinquent.

3. Coming due on the property during the pendency of the action are not paid before becoming delinquent.

Section: Previous  42-6207  42-6208  42-6209  42-6210  42-11001  42-11002  42-11003  42-11004  42-11005  42-11006  42-11007  42-11008  42-11009  42-11051  42-11052  Next

Last modified: October 13, 2016