Arizona Revised Statutes Title 48. Special Taxing Districts § 48-520. Written assessment

A. The street superintendent shall make the assessment in writing, describing each lot, piece or parcel of land assessed for the improvement, designating each with a number, and shall also designate each lot, piece or parcel of land on the diagram with the same number. The diagram shall thereupon be attached to and become a part of the assessment.

B. The assessment shall show the total sum to be raised thereby, as provided in this article, and the items of the total sum, and opposite each lot, piece or parcel of land assessed the amount assessed thereon and the name of the owner thereof, if known to the street superintendent, or if unknown, the word “unknown” shall be written instead of the name.

C. An error or mistake in the designation of the owner of a lot, piece or parcel of land, or of his interest therein, shall not affect the validity of the assessment.