§ 48-1776 Collection of taxes; delinquent taxes

AZ Rev Stat § 48-1776 (2019) (N/A)
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48-1776. Collection of taxes; delinquent taxes

A. A district shall have the same right as an individual to become a purchaser at any tax sale, foreclosure or other sale of lands for nonpayment of assessments or taxes due the district, and may as such purchaser pay a price which includes other taxes involved in the same sale when it is deemed necessary for protection of the interest of the district. The district may convey title thus acquired to the same extent as individual purchasers, and may transfer the rights of filing and entry provided by the act of Congress of August 11, 1916.

B. All taxes and assessments levied as provided by this chapter shall become due and delinquent in the same manner as property taxes levied for general county purposes.

C. All taxes and assessments unless otherwise provided by this chapter shall be collected by such proceedings, at the same times and with the same penalties as general county property taxes insofar as such provisions and proceedings can be substantially adopted for that purpose. This subsection shall be liberally construed to promote the purposes of the organization of electrical districts.