GOVERNMENT RECORD
Saguaro MID 135: Arizona assessment, hearing and objection statutes
About this source
A.R.S. 48-574 authorizes maintenance districts and annual expense estimates, distinguishes property-value taxes from benefit-based lot assessments, and routes benefit-based assessments through section 48-575. Reviewed with sections 48-575(E)-(F), 48-590(E), and 48-579 for notice, objections, collection and formation protests.
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- Government record
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- Not established in the reviewed record
Relevant excerpt / notes
Related official texts: https://www.azleg.gov/ars/48/00575.htm ; https://www.azleg.gov/ars/48/00590.htm ; https://www.azleg.gov/ars/48/00579.htm . For the benefit-assessment route, hearing date must be at least 20 days after notice; notice publication and first-class mailing are governed by 48-590(E). Affected owners may file written grounds of objection before the hearing. Annual expenses are collected through tax-collection officers and procedures. The third-Monday-in-August deadline is expressly in 48-574(E) for ad valorem taxes; the Saguaro staff report says the city plans annual hearings by that date. Do not present that deadline as an unconditional statutory rule for every benefit-based assessment. The Saguaro petition contains waivers; their application to future challenges was not established.
Original URL
https://www.azleg.gov/ars/48/00574.htmRelated articles 1
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