{"data":{"id":"us-az/a.r.s.-42-18052","jurisdiction":"us-az","citation":"A.R.S. § 42-18052","heading":"Due dates and times; delinquency","body":"A. Except as provided in subsection C of this section, one-half of the amount of the taxes on real property and personal property is due and payable on October 1, and the remaining one-half of the taxes is due and payable on the following March 1.\n\nB. Except as provided in subsection C of this section, one-half of the amount of the taxes that are unpaid is delinquent after November 1 at 5:00 p.m. and the remaining one-half that is unpaid is delinquent after the following May 1 at 5:00 p.m.\n\nC. If the total amount of taxes is one hundred dollars or less:\n\n1. The entire amount of the taxes is due and payable on October 1.\n\n2. The entire amount that is unpaid is delinquent after December 31 at 5:00 p.m.\n\nD. If the delinquency date is a Saturday, Sunday or other legal holiday, the time of delinquency is 5:00 p.m. on the next business day.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/18052.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"59350903522415e7e5efc61ab9b83e2103ca607eb3ec406dc819dbfe09f469e5","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-18051","next":"us-az/a.r.s.-42-18053"},"notice":"GroundRules: Original legal text. Not legal advice."}