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.
DISCLAIMER
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. The board of supervisors of each county in which a district or any part thereof is located shall annually, at the time of levying county taxes, levy a tax to be known as "(name of district) agricultural improvement district tax" sufficient to raise the amount reported to the board in the estimate. The board of supervisors shall determine the rate of tax by dividing the total amount required to be raised, plus fifteen per cent for anticipated delinquencies, by the total number of acres included within the district.
B. The board of supervisors shall levy against each landowner in the district a tax equal to the unit rate multiplied by the number of acres owned, and certified by the board of directors of the district to the board of supervisors. The board of directors, in certifying the annual estimate to the board of supervisors, shall include a list of landowners in the district and the number of acres owned by each.