Arizona Revised Statutes Title 48. Special Taxing Districts § 48-3115. Entry of district taxes and assessments upon assessment roll

A. In each county in which a portion of the lands included within an irrigation district are located, appropriate columns shall be provided in the county tax rolls for the entry of assessments and special taxes levied upon lands of the district.

B. The county assessor of each of such counties shall enter upon the assessment rolls opposite the name of each person, firm or corporation assessed for county and state purposes a description of all lands of the district subject to assessment for the purposes of the district and shall show the number of acres thereof in each assessment, or if the owners of any of such lands are unknown, they shall be assessed to the unknown owner.