The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
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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.
42-17255 - Remitting tax collections to municipality
42-17255. Remitting tax collections to municipality
A. On or before the fifteenth day of each month the county treasurer shall pay to each city and town treasurer in the county all money collected during the previous month as taxes for the city or town. All interest earned on the monies collected shall be paid into the county general fund for use as determined by the board of supervisors.
B. The city or town treasurer shall give the county treasurer a receipt for each payment. The county treasurer shall retain the receipt for one year after the annual report to the board of supervisors under section 11-501. The city or town treasurer shall retain a copy of the receipt to be available for purposes of auditing the city or town treasurer's accounts.