Arizona § 48-2068 - Collection of assessment installments; notice; delinquent installments

Full text of Arizona Arizona Revised Statutes § 48-2068 — Collection of assessment installments; notice; delinquent installments, with citation guidance and answers to common questions.

§ 48-2068. Collection of assessment installments; notice; delinquent installments

A. All assessments not certified remain collectible by the contractor or district pursuant to this article. The district shall promptly collect all installments of principal and interest on the assessments so certified. The district shall, thirty days before any installment of principal or interest becomes due, unless the board has provided for collecting the assessments pursuant to section 48-2076, notify by mail every interested person who has filed his name and address with the district, and by publication in not smaller than eighteen point type at least two times in a daily newspaper or at least two successive insertions in a weekly or semiweekly newspaper of general circulation in the district.

B. The notice shall serve for all assessments in the sanitary district due on the date specified in the notice and shall be substantially in the following form:

Notice of special assessments

due on improvements

All persons owning property heretofore assessed for improvements will take notice that an installment of ________________ becomes due and payable on or before the _______ day of ____________________, 19_____, and if not so paid on or before such date the same will become delinquent and a ten per cent penalty will be added to the amount thereof.

C. The board may publish a more detailed notice, in smaller type, but the heading of the notice prescribed in subsection B shall not be printed in smaller type than eighteen point. The first publication of notice shall be at least thirty days before the installment is payable.  The method of publication of notice provided for in this section applies to all bonds and assessments issued and levied and all notices of special assessments due on improvements.

D. When an installment is paid, the district shall note in its records the date of the payment and the name of the person by or for whom it is paid and shall, if requested, give a receipt.

E. On the days following the date on which the installment becomes due, all unpaid installments become delinquent. The district shall certify this fact on its records, mark each installment delinquent and add five per cent to the amount of each installment.

Source: official Arizona text · Last verified 2026-08-27

Frequently Asked Questions About Arizona § 48-2068

What does Arizona Revised Statutes § 48-2068 cover?

Section 48-2068 ("Collection of assessment installments; notice; delinquent installments") 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 § 48-2068?

A common citation format is "Arizona Revised Statutes § 48-2068" (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 § 48-2068 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.