AI-assisted research summary: This section requires county tax officials to send deferred-tax notices and requires taxpayers to file a new deferral claim and report certain changes.
42-17310 - Notices 42-17310 . Notices A. On or before January 31, the county assessor shall mail a notice to each taxpayer who claimed a deferral of taxes for the preceding tax year that the taxpayer must file another claim to receive a deferral of taxes for the new tax year. The notice shall be substantially as follows: To: (name of taxpayer) - Notice - If you want to defer the collection of property taxes on your residence for tax year _____, you must file a claim for deferral with the county assessor before April 1, _____. Forms for filing the claim are available from the county assessor's office (telephone number). If you fail to file your claim before April 1, _____, your property taxes on your residence for tax year _____ will be due and payable according to law, but at this time you will not have to pay the property taxes that you have already deferred in prior years. You must promptly notify the county assessor if you change your permanent address or if you sell or transfer title to your residence. B. The county assessor shall include with the notice of assessed valuation under chapter 15, article 3 of this title for each tax deferred residence parcel, either on the face of the notice or attached to the notice, the words "Notice: this residence is subject to a lien of deferred taxes. Contact the county assessor's office (telephone number) for details." C. The county treasurer shall include with any statement of property taxes on each residence that is subject to a lien of deferred taxes, either on the face of the statement or attached to the statement, the words "Notice: this residence is subject to a lien of deferred taxes. Contact the county assessor's office (telephone number) for details."