Arizona § 42-6205 - Disposition of revenue
Full text of Arizona Arizona Revised Statutes § 42-6205 — Disposition of revenue, with citation guidance and answers to common questions.
§ 42-6205. Disposition of revenue
A. The county treasurer shall separately account for payments received under this article with respect to each government property improvement.
B. Within thirty days after receiving tax revenues under this article, the county treasurer shall pay to the following taxing jurisdictions in which the government property improvement is located the monies received with respect to the improvement, allocating the revenue among the jurisdictions as follows:
1. The county, for deposit in its general fund, thirteen per cent.
2. The city or town, seven per cent. If the government property improvement is located in an unincorporated area, the revenue that would otherwise be allocated to a city or town shall be allocated to the other jurisdictions identified in this section in the same proportion that the remaining revenues are allocated to them.
3. The community college district, seven per cent. If the government property improvement is not located in a community college district, the revenue that would otherwise be allocated to the district shall be allocated to the other jurisdictions identified in this section in the same proportion that the remaining revenues are allocated to them.
4. The common school district, thirty-six and one-half per cent, the high school district, thirty-six and one-half per cent, the common school district not within a high school district, seventy-three per cent, or the unified school district, seventy-three per cent. If the government property improvement is not located in any school district, the revenue that would otherwise be allocated under this paragraph shall be allocated to the other jurisdictions identified in this section in the same proportion that the remaining revenues are allocated to them.
C. The county treasurer shall distribute all monies collected or received under this article as delinquent or back taxes in the same manner and proportions as required by subsection B, except that the county treasurer shall credit to the county general fund any interest and penalties collected under this article with respect to delinquent taxes.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-6205
What does Arizona Revised Statutes § 42-6205 cover?
Section 42-6205 ("Disposition of revenue") 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 § 42-6205?
A common citation format is "Arizona Revised Statutes § 42-6205" (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 § 42-6205 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.