Managing entity as agent of owner

1. Law
2. Arizona Revised Statutes
3. Taxation
4. Managing entity as agent of owner

42-13454. Managing entity as agent of owner

A. Except as provided in subsection B, for the purpose of ad valorem taxation the managing entity identified on the timeshare use form is considered to be the taxpayer as agent of the person who owns the timeshare property.

B. For the purpose of an appeal pursuant to chapter 16 of this title, the managing entity may be considered the agent of the person who owns the timeshare property.

Download our app to see the most-to-date content.