2005 Arizona Revised Statutes - Revised Statutes §48-957  Charges for services of county employees

Supervision of construction work and clerical services performed by county employees in connection with special assessment proceedings shall be charged to the proceedings as incidental expenses. Services of the street superintendent and other employees and costs of publication of notices and other costs of collection of special assessments shall be borne by the county, the additional county taxes collected by the county on the increased value of the lands in the district created by the improvement being deemed sufficient compensation to the county for such collection services.