Skip to main content
Find a Lawyer

Arizona Revised Statutes Title 42. Taxation § 42-17254. Assessment and collection of municipal taxes

Current as of January 01, 2025 | Updated by Findlaw Staff

A. On or before the third Monday in August each year the county board of supervisors shall:

1. Assess the amount of taxes that is certified as having been levied for city and town purposes.

2. Designate the amount to be levied for such purposes on each one hundred dollars of assessed valuation.

B. The county treasurer shall collect the city and town taxes at the same time and in the same manner provided for collecting county taxes.

C. The resolution by the county board of supervisors authorizing the collection of taxes shall include city and town taxes and shall provide the treasurer with the same powers respecting the collection of city and town taxes and the return and sale of property for delinquent city and town taxes as are conferred with respect to state and county taxes.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-17254. Assessment and collection of municipal taxes - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-17254/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard