Arizona § 48-2050 - Assessment of public property
Full text of Arizona Arizona Revised Statutes § 48-2050 — Assessment of public property, with citation guidance and answers to common questions.
§ 48-2050. Assessment of public property
A. If a lot belonging to the United States, this state, a county, city, school district or any other political subdivision or institution of this state or a county fronts on the proposed improvement, or is included in the district declared by the board in its resolution of intention, to be assessed to pay the costs and expenses of the improvement, the board shall, in the resolution of intention, declare whether or not the lot is omitted from the assessment to be made.
B. If the lot is omitted from the assessment, the total expenses of all work done shall be assessed against the remaining lots fronting on the improvement or lying in the assessment district, without regard to the omitted lot.
C. If the board declares the lot to be included in the assessment or if no declaration is made with respect to the lot, the sanitary district is liable for and shall pay the amount assessed against the lot. The amount of the assessment levied against the lot may be included in any bonds issued for the improvement, and, if so included, the assessments bear the same interest and are payable by the sanitary district in installments as assessments against the property of private persons.
D. The sanitary district may contract with this state or the governing body of the governmental entity to which the lot belongs for payment to the district of the assessment and interest as they become due and payable, and the state or such body shall perform the contract.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-2050
What does Arizona Revised Statutes § 48-2050 cover?
Section 48-2050 ("Assessment of public property") 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 § 48-2050?
A common citation format is "Arizona Revised Statutes § 48-2050" (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 § 48-2050 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.