A.R.S. § 42-18123: Distribution of monies

The county treasurer shall:

1. Distribute all monies collected or received under this chapter as delinquent or back taxes in the same manner and proportions as required by law with respect to other taxes.

2. Credit to the county general fund interest, penalties, charges and fees collected under this chapter in the process of collecting taxes, except as provided in section 42-18116, subsection C.