Arizona Revised Statutes Title 48. Special Taxing Districts § 48-1593. Computation of tax rate; levy

A. The board of supervisors of the county in which the office of the power district is located shall immediately upon receipt of the estimates of the total assessments of the district and the certificate of the board of directors certifying the total amount of money required to be raised by taxation, fix the rate of levy necessary to provide the amount of money required to pay the principal and interest of the bonds of the district as they become due, fix the rate necessary to provide the amount of money required for any other purposes of the district which are to be raised by the levy of taxes upon the real property of the district, and certify the respective rates of levy to the board of supervisors of any other county embracing any portion of the district. The levy shall be increased fifteen per cent to provide for delinquencies.

B. The board of supervisors of each county in which a power district is located, in whole or in part, at the time of making the levy for county purposes, shall make a levy at the rate provided in subsection A of this section upon all real property in the district within their respective counties.

C. All taxes or assessments levied under this chapter are special taxes and shall be liens upon the lands against which they are levied. When title to any land within the district is acquired under the land laws of the state or the United States, the amounts of any and all taxes levied as provided by this chapter which have been levied against the land and which remain unpaid, shall become immediately due and shall be collected as other delinquent taxes are collected.

D. All the burdens, obligations, liabilities and liens existing against other lands in private ownership embraced within the district by reason of the organization of the district, or in any manner connected with, incident to, or arising from, or by reason of the existence of the district, are extended with full effect to and upon any and all lands possessed and held by virtue of a certificate of purchase issued by the state land department.