Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 17. LEVY |
Article 6. Assessment, Levy and Collection of Local Taxes |
Sec 42-17252. Municipal assessment and tax roll
Latest version.
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A. The board of supervisors shall compute and carry out separate entries for each city and town in the county. This constitutes the assessment and tax roll for the city or town.
B. When the roll is completed and the extensions are revised and equalized, no other roll may be made for the purpose of collecting a general tax for any city or town.