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.
48-523 - Delivery of assessment; recording; assessment roll; assessment as lien
48-523. Delivery of assessment; recording; assessment roll; assessment as lien
A. The clerk shall deliver to the street superintendent the assessment as confirmed with his certificate of confirmation, and the date thereof.
B. The street superintendent shall record the assessment and diagram in his office, in a book kept for that purpose, and append thereto his certificate of the date of the recording, and the record shall be the assessment roll.
C. From the date of the recording all persons shall be deemed to have notice of the contents of the assessment roll.
D. Immediately upon recording, the several assessments in the assessment roll shall become due and payable and shall be a lien upon the property against which it is made.