AZ HB2534

Amends Arizona Revised Statutes Section 42-18054 to allow county treasurers to email tax statements to mortgagors upon request, in addition to mailing them.

Requires county treasurers to mail or email tax statements to mortgagors before November 1 each year, listing primary and secondary taxes for current and previous tax years.

When mortgage ownership changes, the county treasurer must mail statements to the new mortgagor at the property address until the new mortgagor requests email delivery.

Mortgagees must return unsatisfied tax statements to the county treasurer within 30 working days after a mortgage is satisfied, or forward the statement to the mortgagor and notify the county treasurer.

Mortgagees who fail to return or forward tax statements and cause the mortgagor's property taxes to become delinquent are liable to the mortgagor for all interest and penalties on the delinquent tax.