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A.R.S. § 48-3116

Manner of assessment and levy

All district taxes upon each acre of land in a district subject to taxation for district purposes shall be assessed and taxes levied thereon at a uniform rate per acre, which shall be that proportion of the whole amount of the taxes to be raised for district purposes that one acre bears to the total number of taxable acres of the district.

Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.