Arizona § 48-4023 - Property tax levy
Full text of Arizona Arizona Revised Statutes § 48-4023 — Property tax levy, with citation guidance and answers to common questions.
§ 48-4023. Property tax levy
A. If a majority of the qualified electors voting at an election held pursuant to section 48-4021 approves a county jail district ad valorem property tax, on or before the third Monday in August each year the district shall certify to the county board of supervisors the amount of taxes to be levied for the taxable year on the taxable property in the district which, together with unexpended balances carried forward from the previous fiscal year and revenues from all other sources, is necessary to pay the maintenance and operation expenses of the district in carrying out the objects and purposes of this chapter.
B. The board of supervisors shall levy a secondary property tax on the taxable property in the district, at the same time and in the same manner as county taxes are levied, sufficient to provide the amount certified under subsection A of this section, but the tax rate is limited to, and shall not exceed in any event, twenty cents per one hundred dollars of assessed valuation, except as provided in subsection D of this section. The tax revenues collected pursuant to this section shall be paid to the district treasurer and deposited in the county jail district general fund and used solely for the purposes for which they were collected.
C. The tax shall be levied on all of the taxable property in the district.
D. Notwithstanding subsection B of this section, for tax years 2006, 2007 and 2008, the district may certify and the board of supervisors shall levy a secondary property tax on the taxable property in the district in an amount equal to the amount levied in tax year 2005.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-4023
What does Arizona Revised Statutes § 48-4023 cover?
Section 48-4023 ("Property tax 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 § 48-4023?
A common citation format is "Arizona Revised Statutes § 48-4023" (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 § 48-4023 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.