Arizona § 48-2415 - Entry of tax on roll; collection
Full text of Arizona Arizona Revised Statutes § 48-2415 — Entry of tax on roll; collection, with citation guidance and answers to common questions.
§ 48-2415. Entry of tax on roll; collection
A. The tax levied by the board of supervisors shall be computed and entered on the assessment roll by the county assessor. If the board of supervisors fails to levy the tax, the assessor shall do so.
B. The tax shall be collected at the same time and in the same manner as general county property taxes, and when collected shall be paid into the county treasury for the use of the district. The taxes imposed by this section shall be a lien upon the lands against which they are levied until paid, and shall be subject to the same penalties and interest upon delinquent amounts as are general county property taxes.
C. The board of directors shall not provide irrigation, drainage, power or any other service to lands upon which a district tax is delinquent until the whole thereof with interest and penalties is paid.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-2415
What does Arizona Revised Statutes § 48-2415 cover?
Section 48-2415 ("Entry of tax on roll; collection") 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 § 48-2415?
A common citation format is "Arizona Revised Statutes § 48-2415" (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 § 48-2415 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.