42-18005. Property tax collection; liens assigned to state The county treasurer or board of supervisors, as applicable, may act as the agent for the state for the collection of property taxes under this chapter with respect to any tax liens that are assigned to the state or any property that is held by the state.
Arizona Legal Code
§ 42.18005
Source: https://www.azleg.gov/ars/42/18005.htm· Version 2026