§ 2-45. Notification in change of ownership or use status of property.

(a)

Owners, and agents of owners, of property used for residential purposes shall notify the county assessor in writing of any change in the status of such property from owner occupied to leased or rented property. Owners, and agents of owners, of property which is being leased or rented for residential purposes shall immediately notify the assessor of the status of the property.

(b)

Failure to report a change in status of residential property or to give notice of an improper assessment as required herein shall be a Class 2 misdemeanor subject to fine or imprisonment as provided by law.

( Ord. No. 1984-00 , 3-5-1984)

State law reference

Property report, A.R.S. § 42-15052; duty to report personal property, A.R.S. § 42-15053; sentence of imprisonment for class 1 misdemeanor, A.R.S. § 13-707; fines for class 1 misdemeanor, A.R.S. §§ 13-802, 13-804.