Arizona § 48-1595 - Tax levy on failure to certify estimates; levy for unpaid indebtedness
Full text of Arizona Arizona Revised Statutes § 48-1595 — Tax levy on failure to certify estimates; levy for unpaid indebtedness, with citation guidance and answers to common questions.
§ 48-1595. Tax levy on failure to certify estimates; levy for unpaid indebtedness
A. If the board of directors neglects, fails or refuses to provide the estimates and certificates as the basis for the levy and collection of taxes at any time, the board of supervisors of the county in which the office of the district is located shall make the levy in such amount as the board deems sufficient for the purpose of the district for any fiscal year.
B. The board of supervisors, upon request of any person holding any matured, unpaid and undisputed evidence of district indebtedness, shall make such levy of taxes upon the taxable property of the district as will provide for payment of such indebtedness and any other indebtedness of the district as shown by such person to exist. Levies so made shall be collected and enforced in the same manner as property tax levies for general county purposes are made and collected.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-1595
What does Arizona Revised Statutes § 48-1595 cover?
Section 48-1595 ("Tax levy on failure to certify estimates; levy for unpaid indebtedness") 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 § 48-1595?
A common citation format is "Arizona Revised Statutes § 48-1595" (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 § 48-1595 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.