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 tax levied by the board of supervisors shall be computed and entered on the assessment roll by the county assessor. If the board of supervisors fails to levy the tax, the assessor shall do so.
B. The tax shall be collected at the same time and in the same manner as general county property taxes, and when collected shall be paid into the county treasury for the use of the district. The taxes imposed by this section shall be a lien upon the lands against which they are levied until paid, and shall be subject to the same penalties and interest upon delinquent amounts as are general county property taxes.
C. The board of directors shall not provide irrigation, drainage, power or any other service to lands upon which a district tax is delinquent until the whole thereof with interest and penalties is paid.