Arizona Revised Statutes - Title 48 Special Taxing Districts - Section 48-520 Written assessment
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48-520. Written assessment
A. The street superintendent shall make the assessment in writing, describing each
lot, piece or parcel of land assessed for the improvement, designating each with a
number, and shall also designate each lot, piece or parcel of land on the diagram with
the same number. The diagram shall thereupon be attached to and become a part of the
assessment.
B. The assessment shall show the total sum to be raised thereby, as provided in
this article, and the items of the total sum, and opposite each lot, piece or parcel of
land assessed the amount assessed thereon and the name of the owner thereof, if known to
the street superintendent, or if unknown, the word "unknown" shall be written instead of
the name.
C. An error or mistake in the designation of the owner of a lot, piece or parcel of
land, or of his interest therein, shall not affect the validity of the assessment.
Sections: 48-513 48-514 48-515 48-516 48-517 48-518 48-519 48-520 48-521 48-522 48-523 48-524 48-525 48-526 48-527
Last modified: February 20, 2012
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