Under the provisions of A.R.S. 42-1122 Arizona Income Tax refund due a taxpayer may be applied against any delinquent indebtedness owed the City of Mesa. A collection fee of $9.00 will be charged. The amount held minus a $9.00 fee charge will be applied against the debt owed.
Your State Income Tax refund shall be applied against your debt unless you submit either a written request for review, or proof that an appeal has been filed with City of Mesa Tax Audit & Collections within 30 days of the date of notice. The request for review must be filed at the following at City of Mesa, Tax Audit & Collections P.O. Box 1466 Mesa, AZ 85211-1466, and must specifically state the reason(s) the debt does not exist or is incorrect. The basis for the request for review shall not include the validity of the claim if its validity has been established at an agency hearing or by final administrative decision made in accordance with the law.
For Individuals or Partnership please include the following information with any correspondence regarding an offset the City of Mesa License Number, Name of Business, Your Name and Social Security Number with any correspondence regarding any offset.
For Corporations or LLC’s please include the following information with any correspondence regarding an offset the City of Mesa License Number, Business Entity name and Federal ID Number with any correspondence regarding any offset.
Arizona State Legislature link: http://www.azleg.state.az.us/FormatDocument.aspinDoc=/ars/42/01122.htm&Title=42&DocType=ARS