A.R.S. § 48-2091.04: Collection of assessments

The treasurer of the sanitary district and the county treasurer may provide by agreement for:

1. The county treasurer to collect the special assessments under this article at the same time and in the same manner as provided by law for the collection and enforcement of general ad valorem property taxes.

2. The payment of the county treasurer's collection expenses directly related to the special assessment and, if so provided, the levy of the special assessment may include an amount for compensation of the county treasurer directly related to the collection of the special assessment. The compensation received by the county treasurer pursuant to the agreement is governed by section 11-496.