ARS § 42-17256

42-17256 - Application of tax law to municipal taxes; special taxes and assessments 42-17256 . Application of tax law to municipal taxes; special taxes and assessments A. General city and town taxes that are levied and assessed under this article are due and become delinquent and attach to and become a lien on the assessed property at the same time as county taxes. B. The provisions of law relating to county taxes, including the provisions of this chapter relating to reviewing and equalizing assessments, proceedings for collection and enforcement and return and sale of property for delinquent taxes, apply and are effective with respect to city and town taxes and to the persons to whom they are assessed. C. Special taxes and assessments shall be levied and collected in the manner and form by the officers and under the proceedings prescribed by law and the ordinances of the respective city or town.