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Code · Arizona · Title 48 — Special Taxing Districts

48-2068. Collection of assessment installments; notice; delinquent installments

360 words·~2 min read·/az/title-48/48-2068

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A. All assessments not certified remain collectible by the contractor or district pursuant to this article. The district shall promptly collect all installments of principal and interest on the assessments so certified. The district shall, thirty days before any installment of principal or interest becomes due, unless the board has provided for collecting the assessments pursuant to section 48-2076, notify by mail every interested person who has filed his name and address with the district, and by publication in not smaller than eighteen point type at least two times in a daily newspaper or at least two successive insertions in a weekly or semiweekly newspaper of general circulation in the district.
B. The notice shall serve for all assessments in the sanitary district due on the date specified in the notice and shall be substantially in the following form:
Notice of special assessments
due on improvements
All persons owning property heretofore assessed for improvements will take notice that an installment of ________________ becomes due and payable on or before the _______ day of ____________________, 19_____, and if not so paid on or before such date the same will become delinquent and a ten per cent penalty will be added to the amount thereof.
C. The board may publish a more detailed notice, in smaller type, but the heading of the notice prescribed in subsection B shall not be printed in smaller type than eighteen point. The first publication of notice shall be at least thirty days before the installment is payable. The method of publication of notice provided for in this section applies to all bonds and assessments issued and levied and all notices of special assessments due on improvements.
D. When an installment is paid, the district shall note in its records the date of the payment and the name of the person by or for whom it is paid and shall, if requested, give a receipt.
E. On the days following the date on which the installment becomes due, all unpaid installments become delinquent. The district shall certify this fact on its records, mark each installment delinquent and add five per cent to the amount of each installment.
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