ARS § 48-2415

48-2415 - Entry of tax on roll; collection 48-2415 . Entry of tax on roll; collection A. The tax levied by the board of supervisors shall be computed and entered on the assessment roll by the county assessor. If the board of supervisors fails to levy the tax, the assessor shall do so. B. The tax shall be collected at the same time and in the same manner as general county property taxes, and when collected shall be paid into the county treasury for the use of the district. The taxes imposed by this section shall be a lien upon the lands against which they are levied until paid, and shall be subject to the same penalties and interest upon delinquent amounts as are general county property taxes. C. The board of directors shall not provide irrigation, drainage, power or any other service to lands upon which a district tax is delinquent until the whole thereof with interest and penalties is paid.