The Arizona Revised Statutes have been updated to include the revised sections from the 54th Legislature, 2nd Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 55th Legislature, 1st Regular Session, which convenes in January 2021.
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
A. For road purposes the board of supervisors may levy a real and personal property tax of not more than twenty-five cents per one hundred dollars of property in the county as valued for tax purposes. The board of supervisors shall levy and collect the tax at the same time and in the same manner as other primary property taxes are levied and collected.
B. The monies shall be paid into the county treasury for the benefit of the highways in the county and shall be spent by the board with other monies received for purposes of improvement of county roads.
C. Notwithstanding any other law, in counties with an assessed valuation of two hundred million dollars or more, an amount of not more than twenty-five cents per one hundred dollars assessed valuation may be budgeted, levied, collected and spent for road purposes independently of and in addition to any other amounts lawfully available for road purposes. This levy is in lieu of the levy permitted under subsection A.