Arizona Revised Statutes Title 48. Special Taxing Districts § 48-583. Payment of costs by city

A. The governing body may order in the resolution of intention that the whole or any part of the cost and expenses of any work shall be paid from the treasury of the municipality from such fund as it designates. When so ordered, the superintendent of streets, in making up the assessment, shall first deduct from the whole cost and expenses such part as has been ordered paid from the treasury, and assess the remainder of the costs and expenses proportionately upon the lots liable to be assessed for the work.

B. When the whole of the cost is to be paid out of the treasury, then no assessment shall be made and the whole amount shall be payable thirty days after the acceptance of the work by the street superintendent.