Arizona Laws 48-520. Written assessment
A. The street superintendent shall make the assessment in writing, describing each lot, piece or parcel of land assessed for the improvement, designating each with a number, and shall also designate each lot, piece or parcel of land on the diagram with the same number. The diagram shall thereupon be attached to and become a part of the assessment.
Terms Used In Arizona Laws 48-520
- Improvement: includes all the improvements mentioned in this article, and the term or terms "street opening or widening" and "opening or widening" include all improvements mentioned in this article. See Arizona Laws 48-501
- Lot: includes any portion, piece, parcel or subdivision of land, and includes property owned or controlled by any person as a railroad right-of-way. See Arizona Laws 48-571
- Owner: means the person in whom, on the day the action or proceeding is commenced, appears the legal title to the lot by deed recorded in the recorder's office, or the person in possession of the lot under claim of title, or exercising acts of ownership over the lot for the person, or as the personal representative of the owner. See Arizona Laws 48-571
- Street: includes avenues, alleys, highways, lanes, crossings, intersections, courts, places and grounds now open or dedicated or hereafter opened or dedicated to public use, and public ways. See Arizona Laws 48-571
- Street superintendent: includes any officer or board who, by law, has charge of streets or the improvement thereof in a city or town. See Arizona Laws 48-501
- superintendent: includes any person who, under whatever official name, is charged with the care or supervision of the streets of the city or town. See Arizona Laws 48-571
- Writing: includes printing. See Arizona Laws 1-215
B. The assessment shall show the total sum to be raised thereby, as provided in this article, and the items of the total sum, and opposite each lot, piece or parcel of land assessed the amount assessed thereon and the name of the owner thereof, if known to the street superintendent, or if unknown, the word "unknown" shall be written instead of the name.
C. An error or mistake in the designation of the owner of a lot, piece or parcel of land, or of his interest therein, shall not affect the validity of the assessment.