42-17252. Municipal assessment and tax roll A. The board of supervisors shall compute and carry out separate entries for each city and town in the county. This constitutes the assessment and tax roll for the city or town. B. When the roll is completed and the extensions are revised and equalized, no other roll may be made for the purpose of collecting a general tax for any city or town.
Arizona Legal Code
§ 42.17252
Source: https://www.azleg.gov/ars/42/17252.htm· Version 2026