Arizona § 42-18001 - County treasurer as tax collector; bond

Full text of Arizona Arizona Revised Statutes § 42-18001 — County treasurer as tax collector; bond, with citation guidance and answers to common questions.

§ 42-18001. County treasurer as tax collector; bond

A. The county treasurer is ex officio tax collector and shall:

1. Collect all property taxes.

2. Apportion the taxes to the respective funds on or before the end of each month.

B. Before assuming the duties of tax collector the county treasurer shall execute to the state a bond in such penal amount as the county board of supervisors requires, but not more than twice the amount of money that may come into the county treasurer's possession as tax collector in one year.

Source: official Arizona text · Last verified 2026-08-27

Frequently Asked Questions About Arizona § 42-18001

What does Arizona Revised Statutes § 42-18001 cover?

Section 42-18001 ("County treasurer as tax collector; bond") 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 § 42-18001?

A common citation format is "Arizona Revised Statutes § 42-18001" (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 § 42-18001 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.