42-11152. Affidavit; false statements
A. Except as provided in sections 42-11104, 42-11109, 42-11110, 42-11111 and
42-11131 and except for property described in sections 42-11125, 42-11127 and 42-11132, a
person who claims exemption from taxation under article IX, section 2, 2.1 or 2.2,
Constitution of Arizona, shall:
1. When initially claiming the exemption, appear before the county assessor to make
an affidavit as to the person's eligibility. If a personal appearance before the county
assessor would create a severe hardship, the county assessor may arrange a mutually
satisfactory meeting place to make an affidavit as to the person's eligibility.
2. When claiming the exemption in subsequent years, appear before the county
assessor or a notary public to make an affidavit as to the person's eligibility.
3. Fully answer all questions on the eligibility form or otherwise required by the
assessor for that purpose.
B. At the assessor's discretion, the assessor may require additional proof of the
facts stated by the person before allowing an exemption.
C. A person who is in the United States military service and who is absent from
this state or who is confined in a veterans' hospital or another licensed hospital may
make the required affidavit in the presence of any officer who is authorized to
administer oaths on a form obtained from the county assessor.
D. A false statement that is made or sworn to in the affidavit is perjury.
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