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.
48-3120 - Sale of delinquent lands by district secretary upon failure of treasurer to act
48-3120. Sale of delinquent lands by district secretary upon failure of treasurer to act
When the district treasurer fails for a period of two or more years to enforce the provisions of law relating to the sale of lands for the payment of delinquent taxes, the secretary of the district may, upon order of the board of directors, perform the duties imposed by law upon the district treasurer with respect to irrigation district taxes, as ex officio deputy district treasurer, with like force and effect. For such purposes the secretary shall have access to the records and facilities of the county or district treasurer's office. When sales of land are made by the secretary as provided by this section, such sales shall be made for delinquent district taxes only.