A.R.S. § 48-319: Tax for enforcement expenses; assessment and collection

A. The board of supervisors of a county in which a noxious weed district has been established, at the time of its annual meeting for the purpose of fixing the county tax levy for the ensuing year, shall provide for such additional taxes as will be necessary to defray the expenses of enforcing the provisions of this article.

B. The tax levy shall be assessed and shall be a lien against lands, and collected from the holders of title or evidence of title to lands within the district on the basis of acreage owned, and shall be collected and enforced as other taxes.