Arizona § 48-1104 Financial statement; levy and collection of taxes

Arizona Statutes

§ 48-1104 — Financial statement; levy and collection of taxes

Arizona § 48-1104

Title 48Arizona Revised Statutes

Ch. 7COUNTY TELEVISION IMPROVEMENT DISTRICTS

Art. 1General Provisions

This text of Arizona § 48-1104 (Financial statement; levy and collection of taxes) 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. § 48-1104 (2026).

Text

A.On or before July 1 each year the board of directors shall prepare a full and complete statement of the financial affairs of the district for the preceding fiscal year and an estimate of the amount of money necessary to be raised to defray district expenses during the next fiscal year. The estimate shall be fully itemized and take into account any deficit or surplus from the preceding fiscal year.

B.The board shall certify the estimate, and at the time county taxes are levied the board of supervisors shall levy a tax sufficient to raise the amount of the estimate. The taxes shall be assessed, levied and collected in the same manner as county taxes.

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A. On or before July 1 each year the board of directors shall prepare a full and complete statement of the financial affairs of the district for the preceding fiscal year and an estimate of the amount of money necessary to be raised to defray district expenses during the next fiscal year. The estimate shall be fully itemized and take into account any deficit or surplus from the preceding fiscal year.

B. The board shall certify the estimate, and at the time county taxes are levied the board of supervisors shall levy a tax sufficient to raise the amount of the estimate. The taxes shall be assessed, levied and collected in the same manner as county taxes.