Arizona § 28-6712 - Tax levies for county roads
Full text of Arizona Arizona Revised Statutes § 28-6712 — Tax levies for county roads, with citation guidance and answers to common questions.
§ 28-6712. Tax levies for county roads
A. For road purposes the board of supervisors may levy a real and personal property tax of not more than twenty-five cents per one hundred dollars of property in the county as valued for tax purposes. The board of supervisors shall levy and collect the tax at the same time and in the same manner as other primary property taxes are levied and collected.
B. The monies shall be paid into the county treasury for the benefit of the highways in the county and shall be spent by the board with other monies received for purposes of improvement of county roads.
C. Notwithstanding any other law, in counties with an assessed valuation of two hundred million dollars or more, an amount of not more than twenty-five cents per one hundred dollars assessed valuation may be budgeted, levied, collected and spent for road purposes independently of and in addition to any other amounts lawfully available for road purposes. This levy is in lieu of the levy permitted under subsection A.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 28-6712
What does Arizona Revised Statutes § 28-6712 cover?
Section 28-6712 ("Tax levies for county roads") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 28-6712?
A common citation format is "Arizona Revised Statutes § 28-6712" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 28-6712 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.