The district board shall make annual statements and estimates of the amount to be raised to pay general obligation bonds of the district, which shall be provided for by the levy and collection of ad valorem taxes on the assessed value of all the taxable real and personal property in the district. The district board shall file the annual statements and estimates with the clerk. The district board, on or before the date set by law for certifying the annual budget of the county, shall fix, levy and assess the amounts to be raised by ad valorem taxes on all of the taxable property in the district and shall cause certified copies of the order to be delivered to the board of supervisors and the department of revenue. All statutes relating to the levy and collection of general county taxes, including the collection of delinquent taxes and sale of property for nonpayment of taxes, apply to the district taxes provided for by this section.

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Terms Used In Arizona Laws 48-1047

  • board: means the board of directors of the district, which shall be comprised of the members of the county board of supervisors, ex officio. See Arizona Laws 48-1031
  • Clerk: means the clerk of the board of supervisors. See Arizona Laws 48-1031
  • District: means a tax levying rural road improvement district formed pursuant to this article. See Arizona Laws 48-1031
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Property: includes both real and personal property. See Arizona Laws 1-215