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.
42-17256 - Application of tax law to municipal taxes; special taxes and assessments
42-17256. Application of tax law to municipal taxes; special taxes and assessments
A. General city and town taxes that are levied and assessed under this article are due and become delinquent and attach to and become a lien on the assessed property at the same time as county taxes.
B. The provisions of law relating to county taxes, including the provisions of this chapter relating to reviewing and equalizing assessments, proceedings for collection and enforcement and return and sale of property for delinquent taxes, apply and are effective with respect to city and town taxes and to the persons to whom they are assessed.
C. Special taxes and assessments shall be levied and collected in the manner and form by the officers and under the proceedings prescribed by law and the ordinances of the respective city or town.