§ 42-17254 Assessment and collection of municipal taxes

AZ Rev Stat § 42-17254 (2019) (N/A)
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42-17254. Assessment and collection of municipal taxes

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.