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Home » US Law » 2022 Arizona Revised Statutes » Title 48 - Special Taxing Districts » Article 6 - Compliance and Enforcement

§ 48-4571 – Violations; civil penalties

48-4571. Violations; civil penalties A. A district member that fails to pay any tax or fee charged by the district by the prescribed date is subject to a civil penalty of not more than five thousand dollars per day that the assessment or fee is overdue. B. The district shall bring an action to recover […]

§ 48-4572 – Reporting requirements

48-4572. Reporting requirements The district shall determine the form and substance of any reports to be submitted by a district member in order to carry out the purposes of this chapter. Each report required by the district shall contain either a sworn statement or a certification, under penalty of perjury, that the information contained in […]

§ 48-4573 – Liens for delinquent taxes or fees

48-4573. Liens for delinquent taxes or fees A. If not paid by the due date specified by the district, the replenishment tax or a fee imposed by this chapter constitutes a lien on the property of the district member. B. On delinquency, the district shall notify the district member that the district will file a […]