Arizona § 48-1104 - Financial statement; levy and collection of taxes
Full text of Arizona Arizona Revised Statutes § 48-1104 — Financial statement; levy and collection of taxes, with citation guidance and answers to common questions.
§ 48-1104. Financial statement; levy and collection of taxes
A. On or before July 1 each year the board of directors shall prepare a full and complete statement of the financial affairs of the district for the preceding fiscal year and an estimate of the amount of money necessary to be raised to defray district expenses during the next fiscal year. The estimate shall be fully itemized and take into account any deficit or surplus from the preceding fiscal year.
B. The board shall certify the estimate, and at the time county taxes are levied the board of supervisors shall levy a tax sufficient to raise the amount of the estimate. The taxes shall be assessed, levied and collected in the same manner as county taxes.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-1104
What does Arizona Revised Statutes § 48-1104 cover?
Section 48-1104 ("Financial statement; levy and collection of taxes") 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 § 48-1104?
A common citation format is "Arizona Revised Statutes § 48-1104" (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 § 48-1104 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.