Ariz. Rev. Stat. » Title 11
Arizona Revised Statutes

Ariz. Rev. Stat. § 11-493 (2026)

Duties

✓ current as of May 2026
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The county treasurer shall:

1. Receive all monies of the county, and other monies directed by law to be paid to the county treasurer, safely keep the monies and apply and pay the monies out, rendering account thereof as required by law.

2. Keep an account of the receipt and expenditure of the monies in books or electronic books that are provided for that purpose, in which shall be entered:

(a) The amount of monies received by the county treasurer and the time when, from whom and on what account the monies were received by the county treasurer.

(b) The amount of disbursements made by the county treasurer and the time when, to whom and on what account disbursements were made by the county treasurer.

3. Keep the county treasurer's books or electronic books so that the amount received and paid out on account of separate funds or specific appropriations are exhibited in separate and distinct accounts, and the whole receipts and expenditures shown in one general or cash account.

4. Disburse the county monies:

(a) By county warrant that is issued by the board of supervisors and that is signed by the chairman and the clerk of the board.

(b) By electronic transfer with written authorization from a person designated by the governing board.

(c) As provided by law.

Notes of Decisions
Cited in 2 cases, 1968–1969 · leading case: Navajo Cnty. v. Superior Court, 461 P.2d 77 (Ariz. 1969).
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Navajo Cnty. v. Superior Court, 461 P.2d 77 (Ariz. 1969). · cites it 2× “, supra, for a county treasurer to disburse money by any different means than by county warrants issued by the Board of Supervisors, as specifically provided in § 11-493, supra. Sec. 42-147, A.R.S., reads, in part, as follows: “ * * * The judgment shall be paid by the county…”
S. Pac. Co. v. Dewitt, 288 F. Supp. 570 (D. Ariz. 1968). · cites it 2× “Code 1928 [this statute is now A.R.S. § 11-493, subsec. 5].” 46 Ariz. at 258 , 50 P.”
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