A. When a parcel of land located in an agricultural improvement district is assessed for district taxes, the tax or any installment thereof may be paid separately and without at the same time paying other property taxes assessed and levied against the same property. The county treasurer shall receive payments of the tax and deliver to the person paying the tax a receipt therefor showing the name of the district, a description of sufficient certainty to identify the property assessed for the tax, the total amount of tax, the amount paid and the name of the person paying the tax.

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Terms Used In Arizona Laws 48-2417

  • District: means an agricultural improvement district. See Arizona Laws 48-2301
  • Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
  • Property: includes both real and personal property. See Arizona Laws 1-215

B. This section shall not be construed to permit the payment of any other tax without at the same time paying the district taxes assessed against the same property.