§ 48-3154 Filing copy of resolution; lien of assessment; payment of assessment

AZ Rev Stat § 48-3154 (2019) (N/A)
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48-3154. Filing copy of resolution; lien of assessment; payment of assessment

A. A copy of the resolution levying an assessment as provided by section 48-3151, signed by the president and attested by the secretary of the district, shall be filed in the office of the county recorder of each county in which any of the lands of the district are located, but when the approval of the qualified electors of the district is required the copy shall not be filed until approval by election as provided by section 48-3153 has been obtained, and in such event the district secretary shall attach to the copy so filed a certificate stating that the levy of the assessment therein provided for has been approved.

B. Upon the levy of such assessment it shall become a lien to the amount thereof upon the lands assessed, subject only to prior state, county and district taxes and assessments, and the lien shall continue until the assessment and all penalties and interest thereon are paid in full.

C. Such assessments levied shall be payable to the district secretary at the district office, and when so paid the district secretary shall execute, under the seal of the district, a release of the lands for which payment is made, and the release may be filed in the office of the county recorder.