A. In each county in which a portion of the lands included within an irrigation district are located, appropriate columns shall be provided in the county tax rolls for the entry of assessments and special taxes levied upon lands of the district.

Terms Used In Arizona Laws 48-3115

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215

B. The county assessor of each of such counties shall enter upon the assessment rolls opposite the name of each person, firm or corporation assessed for county and state purposes a description of all lands of the district subject to assessment for the purposes of the district and shall show the number of acres thereof in each assessment, or if the owners of any of such lands are unknown, they shall be assessed to the unknown owner.

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