Arizona § 42-18001 County treasurer as tax collector; bond

Arizona Statutes

§ 42-18001 — County treasurer as tax collector; bond

Arizona § 42-18001

Title 42Arizona Revised Statutes

Ch. 18COLLECTION AND ENFORCEMENT

Art. 1Tax Collector

This text of Arizona § 42-18001 (County treasurer as tax collector; bond) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-18001 (2026).

Text

A.The county treasurer is ex officio tax collector and shall:

1.Collect all property taxes.

2.Apportion the taxes to the respective funds on or before the end of each month.

B.Before assuming the duties of tax collector the county treasurer shall execute to the state a bond in such penal amount as the county board of supervisors requires, but not more than twice the amount of money that may come into the county treasurer's possession as tax collector in one year.

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A. The county treasurer is ex officio tax collector and shall:

1. Collect all property taxes.

2. Apportion the taxes to the respective funds on or before the end of each month.

B. Before assuming the duties of tax collector the county treasurer shall execute to the state a bond in such penal amount as the county board of supervisors requires, but not more than twice the amount of money that may come into the county treasurer's possession as tax collector in one year.