Arizona Revised Statutes § 48-955 Levy And Collection Of District Taxes

48-955. Levy and collection of district taxes

A. The board of supervisors shall levy upon the property of the districts as provided by this article and collect as general county taxes are collected the amounts shown by the statements and estimates as adopted by the board of directors of the district. All statutes providing for the levy and collection of general county taxes, including collection of delinquent taxes and sale of property for nonpayment of taxes are applicable to the general obligation district taxes as provided to be levied by this article.

B. In a new or existing domestic water improvement district, whether governed by the board of supervisors or an elected board of directors under article 4 of this chapter, a majority of the real property owners may petition the board to apportion the tax among the lots in the district according to the area in square feet of each lot. The petition for the formation of a new district may contain a provision for assessment based on square footage unless the domestic water usage may be determined by metering and in that event the assessment shall be apportioned among the lots of the district on the basis of metering. In the event of either new or existing districts, if the petition is signed by the required number of owners of real property in the district, all subsequent taxes of the district shall be assessed and levied pursuant to this section.

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Last modified: October 13, 2016