AZ HB2005

Adds a fifth circumstance allowing property tax abatement when a county assessor fails to assign a valid property tax parcel identification number.

Modifies the certificate of removal and abatement requirement to make the property tax parcel number optional by adding "if known" language.

Allows tax abatement and lien removal procedures to proceed even when a valid parcel identification number has not been assigned to the property.

Applies to both current and future taxable years where this assessment error exists.