Ariz. Rev. Stat. § 9-952
Not later than July 31 of each year, the state treasurer, using the information provided by the cities and towns and legally organized fire districts, the office of the state fire marshal, the department of insurance and financial institutions and the department of revenue as provided in section 9-951, subsection B, shall distribute the fire insurance premium tax to the respective incorporated cities and towns and legally organized fire districts in proportion to the full cash value of the real property and improvements in each incorporated city and town and legally organized fire district that procures the services of a private fire company and in each area served by a fire department or legally organized fire district. The warrant issued by the state treasurer to incorporated cities and towns and legally organized fire districts having organized fire departments and to legally organized fire districts shall be identified as "fire fighters' relief and pension fund". The warrant issued by the state treasurer to an incorporated city or town or legally organized fire district procuring the services of a private fire company that has a pension plan covering firefighting personnel shall be identified for deposit in the municipality's general fund or, in the case of a fire district, in the fire fighters' relief and pension fund.
A.R.S. § 9-952