Ariz. Rev. Stat. § 48-938 – Collection of assessment installments; notice; delinquent installments

A. All assessments not certified to the clerk shall remain collectible by the contractor or the district as provided by this article, but the superintendent shall promptly collect all installments of principal and interest on the assessments so certified to the clerk. At least thirty days before any installment of principal or interest becomes due, the superintendent shall give notice by mail to the owner of each parcel on which an installment is due at the address shown on the most recent property tax roll. The mailing shall be completed at least ten days before the date the installment is due. In addition to the requirements of subsection B of this section, the notice shall include the improvement district's name, the amount of the installment on the parcel then due and the date that the property will be put up for sale if the installment is not paid when due.
B. The notice shall serve for all assessments in the district becoming due on the date specified therein, and shall be substantially in the following form:
____________ improvement district.
Notice of special assessments due on improvements.
All persons owning property heretofore assessed for improvements will take notice that an installment of ____________ becomes due and payable on or before (date) and if not so paid on or before said date the same will become delinquent and five per cent penalty will be added to the amount thereof. Failure to pay thereafter will result in the whole amount of the assessment coming due and the sale of the property assessed, in accordance with the provisions of section 48-939, Arizona Revised Statutes.
C. The board of directors may provide a more detailed notice. The mailing of notice provided for in this section shall apply to and govern all bonds and assessments issued and levied, and all notices of special assessments due on improvements shall be mailed as prescribed by this section.
D. When an installment is paid, the superintendent shall note in the record the date of the payment and the name of the person by or for whom it is paid and shall, if requested, give a receipt therefor.
E. On the day succeeding the date on which an installment becomes due all installments unpaid shall become delinquent, and the superintendent shall certify such fact on the records and mark each delinquent installment as delinquent and add five per cent to the amount of each delinquent installment.