Arizona Revised Statutes § 48-1210 Tax Levies; Delinquency Assessment

48-1210. Tax levies; delinquency assessment

A. Maintenance and related operating costs incurred by each district shall be paid from revenues derived from an annual tax levy on the real property located within the district. The real property of the district remains liable to taxes for payment of the prorated maintenance costs within the district until paid in full.

B. If the district fails in any fiscal year to collect sufficient revenues through the regular tax levy to pay the required costs of community park maintenance within the district, the difference may be made up by an emergency levy in the current fiscal year under the restrictions of section 48-1211, subsection C, and, if not so made up, shall be included in a required levy the forthcoming fiscal year.

C. On or before July 1 of each year the board of directors shall estimate the amount of money necessary to be raised by taxation to defray maintenance and operation costs, taking into account any deficit or surplus from the preceding year, but not exceeding eighteen per cent of the appraised market value of the community park. The board shall certify the estimate to the county boards of supervisors on or before August 15.

D. The boards of supervisors, at the time of levying general county taxes, shall levy and cause to be collected in the manner prescribed by law for county taxes a tax upon the real property located in the district, based upon the current assessment rolls, sufficient to pay the amount certified by the board of directors. If the board of directors fails to certify to the boards of supervisors the amount necessary, the boards of supervisors shall ascertain the amount which should have been certified and shall levy and cause to be collected a tax sufficient to produce that amount.

E. The tax, when collected, shall be paid into the county treasury of the county in which the major portion of the district is situated to the credit of the maintenance and operating fund of the district. The monies shall be used strictly for the payment of maintenance and related operating costs incurred by the district.

F. The boards of supervisors shall annually establish a time of delinquency for payment of the tax levied pursuant to this section. The failure to pay the regular tax when due subjects the owner of the real property in question to an additional delinquency assessment of fifteen per cent in addition to the amount already owed.

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Last modified: October 13, 2016