Arizona § 48-2076 - Resolution for collection of assessments by taxation
Full text of Arizona Arizona Revised Statutes § 48-2076 — Resolution for collection of assessments by taxation, with citation guidance and answers to common questions.
§ 48-2076. Resolution for collection of assessments by taxation
A. The board may by resolution passed before or after issuance of the bonds provide that the assessments for the payment of the bonds are collectible in the manner and by the officers provided by law for the collection and enforcement of the general taxes levied by the district. The resolution shall be general in terms and shall apply to assessments for all improvement bonds issued whether issued before or after passage of the resolution.
B. The time for payment of the respective installments of principal and interest under the resolution shall be the last regular date for the payment of general taxes of the district before the date at which the installments of principal and interest become delinquent. The delinquency, the penalties incurred for delinquency and the method of collection under the resolution are the same as for general taxes of the district.
C. The board adopting such method of collection may, at any time, repeal the resolution providing for the method and, on repeal, the provisions for collection of assessments provided in this article become effective.
D. If any installment of an assessment is not collected when due, it may be added to and collected with any succeeding installment.
E. The provisions of section 35-481, regarding summary sale of property, may be exercised to collect any delinquent annual assessment installment.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-2076
What does Arizona Revised Statutes § 48-2076 cover?
Section 48-2076 ("Resolution for collection of assessments by taxation") 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 § 48-2076?
A common citation format is "Arizona Revised Statutes § 48-2076" (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 § 48-2076 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.