Arizona § 48-131 - Compromise of taxes
Full text of Arizona Arizona Revised Statutes § 48-131 — Compromise of taxes, with citation guidance and answers to common questions.
§ 48-131. Compromise of taxes
Boards of directors of irrigation districts, electrical districts, agricultural improvement districts, drainage districts, power districts, flood control districts, irrigation water delivery districts and other similar districts are authorized to compromise any district taxes levied against any parcel or parcels of land:
1. In all instances where the board finds that the parcel or parcels of land against which the taxes are assessed and levied are not worth the amount of such taxes, plus all other unpaid taxes levied against the land.
2. When the board finds that at the time when the taxes were assessed and levied, the parcel or parcels of land were not susceptible of profitable cultivation, but such compromise shall not be made until all coupons, warrants or installments on bonds for the payment of which the district taxes were assessed and levied have been fully paid.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-131
What does Arizona Revised Statutes § 48-131 cover?
Section 48-131 ("Compromise 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 § 48-131?
A common citation format is "Arizona Revised Statutes § 48-131" (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 § 48-131 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.