Ariz. Rev. Stat. § 11-543
Current through L. 2024, ch. 259
The assessor and his sureties shall be liable for all taxes on taxable property within the county which, through the neglect of the assessor, remains unassessed. The county attorney of the county shall, in such instances, sue the assessor and his sureties therefor, but not until after the assessment roll is completed.
A.R.S. § 11-543