AZ SB1436

Amends Arizona Revised Statutes section 48-807 regarding county fire district assistance tax.

Corrects terminology by changing "per cent" to "percent" throughout the statute for standardization.

Adds new paragraph 3 to subsection A allowing county boards of supervisors the option to direct assistance tax payments directly to volunteer fire departments instead of fire districts, with total payments not exceeding the amount otherwise levied.

Maintains existing provisions for assistance tax calculations, district levy limits, override elections, and financial management requirements for fire districts.