Arizona Revised Statutes
Ariz. Rev. Stat. § 11-492 (2026)
Apportionment of county monies
✓ current as of May 2026
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All taxes collected upon real and personal property of the county, and all public monies arising from any source, or accruing under the provisions of law to a county, shall be paid into the treasury of the county, and the county treasurer shall apportion and apply the same to the several special and general funds as provided by law.
Notes of Decisions
Cited in 2
cases, 1985–2013 · leading case: We Are Am. v. Maricopa Cnty. Bd. of Supervisors, 297 F.R.D. 373 (D. Ariz. 2013).
We Are Am. v. Maricopa Cnty. Bd. of Supervisors, 297 F.R.D. 373 (D. Ariz. 2013). “” See A.R.S. § 11-492. In addition to property taxes, as a Maricopa County resident, plaintiff Haglund pays a “special sales tax[ ]” — the “Jail Excise Tax.”
Mountain States Legal Found. v. Apache Cnty., 706 P.2d 1246 (Ariz. Ct. App. 1985). “Although Apache County’s general fund is derived from revenue sources other than property taxes, A.R.S. § 11-492, it is clear that property taxation is the legislatively approved means of financing this contribution.”
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