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.
48-3118 - Payment of district taxes without paying other taxes
48-3118. Payment of district taxes without paying other taxes
A. When a parcel of land is assessed for taxes for irrigation district purposes, such tax and each installment thereof for the district may be paid separately without paying other property taxes assessed against the same property. The county treasurer shall receive such payments and shall give the person paying them a receipt therefor showing the name of the district, a description sufficient to identify the property assessed, the total amount of such tax, the amount paid and the name of the person paying the tax.
B. This section shall not be construed to permit the payment of any other tax without at the same time paying the taxes of the district assessed against the same property.