Arizona § 48-2415 Entry of tax on roll; collection

Arizona Statutes

§ 48-2415 — Entry of tax on roll; collection

Arizona § 48-2415

Title 48Arizona Revised Statutes

Ch. 17AGRICULTURAL IMPROVEMENT DISTRICTS

Art. 5Financial Provisions

This text of Arizona § 48-2415 (Entry of tax on roll; collection) 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. § 48-2415 (2026).

Text

A.The tax levied by the board of supervisors shall be computed and entered on the assessment roll by the county assessor. If the board of supervisors fails to levy the tax, the assessor shall do so.

B.The tax shall be collected at the same time and in the same manner as general county property taxes, and when collected shall be paid into the county treasury for the use of the district. The taxes imposed by this section shall be a lien upon the lands against which they are levied until paid, and shall be subject to the same penalties and interest upon delinquent amounts as are general county property taxes.

C.The board of directors shall not provide irrigation, drainage, power or any other service to lands upon which a district tax is delinquent until the whole thereof with interest an

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A. The tax levied by the board of supervisors shall be computed and entered on the assessment roll by the county assessor. If the board of supervisors fails to levy the tax, the assessor shall do so.

B. The tax shall be collected at the same time and in the same manner as general county property taxes, and when collected shall be paid into the county treasury for the use of the district. The taxes imposed by this section shall be a lien upon the lands against which they are levied until paid, and shall be subject to the same penalties and interest upon delinquent amounts as are general county property taxes.

C. The board of directors shall not provide irrigation, drainage, power or any other service to lands upon which a district tax is delinquent until the whole thereof with interest and penalties is paid.