Arizona § 48-2414 - Computation of tax rate; levy
Full text of Arizona Arizona Revised Statutes § 48-2414 — Computation of tax rate; levy, with citation guidance and answers to common questions.
§ 48-2414. Computation of tax rate; levy
A. The board of supervisors of each county in which a district or any part thereof is located shall annually, at the time of levying county taxes, levy a tax to be known as "(name of district) agricultural improvement district tax" sufficient to raise the amount reported to the board in the estimate. The board of supervisors shall determine the rate of tax by dividing the total amount required to be raised, plus fifteen per cent for anticipated delinquencies, by the total number of acres included within the district.
B. The board of supervisors shall levy against each landowner in the district a tax equal to the unit rate multiplied by the number of acres owned, and certified by the board of directors of the district to the board of supervisors. The board of directors, in certifying the annual estimate to the board of supervisors, shall include a list of landowners in the district and the number of acres owned by each.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-2414
What does Arizona Revised Statutes § 48-2414 cover?
Section 48-2414 ("Computation of tax rate; levy") 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 § 48-2414?
A common citation format is "Arizona Revised Statutes § 48-2414" (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 § 48-2414 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.