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.
48-3115 - Entry of district taxes and assessments upon assessment roll
48-3115. Entry of district taxes and assessments upon assessment roll
A. In each county in which a portion of the lands included within an irrigation district are located, appropriate columns shall be provided in the county tax rolls for the entry of assessments and special taxes levied upon lands of the district.
B. The county assessor of each of such counties shall enter upon the assessment rolls opposite the name of each person, firm or corporation assessed for county and state purposes a description of all lands of the district subject to assessment for the purposes of the district and shall show the number of acres thereof in each assessment, or if the owners of any of such lands are unknown, they shall be assessed to the unknown owner.