ARS § 48-2735

48-2735 - Tax levy; entry on assessment roll; collection of tax and assessments 48-2735 . Tax levy; entry on assessment roll; collection of tax and assessments The board of supervisors in each county in which a district or any part thereof is located, organized subject to provisions of this article, shall annually at the time of levying general county taxes levy a tax to be known as the "(name of district) drainage district taxes" sufficient to raise an amount equal to the amount required in the estimate submitted to it by the board of directors of the districts for that year. The supervisors shall levy the amount against each subdivision of land within the district as shown by the schedule accompanying the estimate of the board of directors of the district for that year. The amounts to be levied shall be a special tax against each of the several subdivisions of the land, and the taxes so levied shall be computed and entered on the property tax assessment roll. If the board of supervisors fails to levy the tax the assessor shall do so. All such taxes, and all assessments made for district purposes, 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 and placed to the credit of the proper funds of the district.