§ 48-3111 District treasurer
§ 48-3112 Estimate of annual financial requirements
§ 48-3113 Estimate by board of supervisors upon failure of district board to provide estimate
§ 48-3114 Determination of tax rate; fiscal year
§ 48-3115 Entry of district taxes and assessments upon assessment roll
§ 48-3116 Manner of assessment and levy
§ 48-3117 Acceptance of warrants of district in payment of district taxes
§ 48-3118 Payment of district taxes without paying other taxes
§ 48-3119 Applicability of state tax laws; exemption of state lands
§ 48-3120 Sale of delinquent lands by district secretary upon failure of treasurer to act
§ 48-3121 Purchase by district of lands sold at tax sale; resale by district
§ 48-3122 Payment of bonded indebtedness; release of lands
§ 48-3123 Issuance of certificate of release upon payment of bonded indebtedness
§ 48-3124 Remittance of collections to district treasurer; division of collections into funds; disbursements
§ 48-3125 Application of tax monies; exceptions as to surplus
§ 48-3126 Payment of claims; imprest fund; purpose
§ 48-3127 Warrant register; form of warrant
§ 48-3128 Issuance of warrants or promissory notes for loans
§ 48-3129 Monthly financial report by district treasurer
§ 48-3131 Failure of officials to create lien or collect taxes; remedy by mandamus
§ 48-3132 Cash basis operation
§ 48-3133 Reimbursement for county services

Terms Used In Arizona Laws > Title 48 > Chapter 19 > Article 8 - Financial Provisions

  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • 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.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month unless otherwise expressed. 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.
  • 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
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.