Section 10.14 Property Taxes

• Library: Eminent Domain 3rd Edition 2013

Prior to 1991, taxes levied prior to the date of immediate possession were the defendant’s responsibility and were not included in the amount deposited by the condemning plaintiff. A.R.S. § 12-1116(H) now provides that at the immediate possession hearing, the court shall order deposit of the amount of probable damages, including any unpaid property taxes that have been levied (including penalties and interest) as of the date of the grant of immediate possession. Thereafter, pursuant to A.R.S. § 12-1123(D)...