48-2705. Entry of tax on roll; collection of taxes and assessments The tax levied by the board of supervisors shall be computed and entered on the assessment roll by the county assessor. If the board of supervisors fails to levy the tax as provided in section 48-2704 the assessor shall do so. The tax, as well as the assessments provided for under the provisions of section 48-2709, shall be collected at the same time and in the same manner as other property taxes, and when collected shall be paid into the county treasury for the use of the district.
Arizona Legal Code