Arizona § 48-1594 - Entry of district assessment on tax rolls; classification of lands
Full text of Arizona Arizona Revised Statutes § 48-1594 — Entry of district assessment on tax rolls; classification of lands, with citation guidance and answers to common questions.
§ 48-1594. Entry of district assessment on tax rolls; classification of lands
A. In each county in which any portion of the lands included within a district are located, the property tax roll shall include entries for assessments and special taxes levied upon lands of the district.
B. The county assessor of each of the counties shall enter upon the rolls the property in the district assessed and taxed as required by this chapter, a description of such lands subject to assessment by the district, the name of each owner of property and the number of acres of land in each assessment, or if the owners of such lands are unknown, the lands shall be assessed to the unknown owner.
C. Immediately after the assessment has been made, the assessor shall return the total assessments to the board of supervisors of the county in which the office of the district is located.
D. All lands within the district subject to taxation under this chapter shall be classed as agricultural lands and shall be valued by the assessor at the same value per acre, but in no event shall any land be taxed for power purposes which from any natural cause cannot be irrigated or is incapable of cultivation, unless the lands are used for residential, manufacturing or business purposes, in which event the lands shall be classed as agricultural lands and so assessed for the purposes of taxation under this chapter.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-1594
What does Arizona Revised Statutes § 48-1594 cover?
Section 48-1594 ("Entry of district assessment on tax rolls; classification of lands") 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 § 48-1594?
A common citation format is "Arizona Revised Statutes § 48-1594" (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 § 48-1594 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.