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Arizona
Law
Arizona Revised Statutes
Title 48Arizona Revised Statutes Title 48
Special Taxing Districts
| Chapter 1 | GENERAL PROVISIONS |
| Article 1 | State Certification Board |
| 48-101 | State certification board |
| Article 2 | Extension of Unexpired Water Appropriation or Reservoir Permits Issued to Districts |
| 48-121 | Definitions |
| 48-122 | Extension of unexpired permits |
| Article 3 | Compromise of District Taxes |
| 48-131 | Compromise of taxes |
| Article 4 | Issuance of Revenue Bonds by Irrigation and Agricultural Improvement Districts |
| 48-141 | Definitions |
| 48-142 | Powers of district |
| 48-143 | Submission of question of issuance of bonds to electors |
| 48-144 | Resolution calling bond election; publication |
| 48-145 | Conduct of election |
| 48-146 | Ballots |
| 48-147 | Form of bonds |
| 48-148 | Charges for payment of undertaking |
| 48-149 | Covenants in resolution |
| 48-150 | Validity of bonds |
| 48-151 | Certification of bonds by attorney general |
| 48-152 | Disposition of proceeds |
| 48-153 | Prior lien of bonds |
| 48-154 | Bonds payable only from revenue pledged; bonds not district indebtedness |
| 48-155 | Supplemental nature of article |
| Article 5 | District Contracts with Federal Government |
| 48-171 | Definitions |
| 48-172 | Power to contract with federal government; purposes of contract |
| 48-173 | District powers under federal contracts |
| 48-174 | Terms of contract relating to maintenance and operation of works |
| 48-175 | Approval of contract by real property taxpayers |
| 48-176 | Approval by state certification board |
| 48-177 | Issuance, sale and terms of bonds |
| 48-178 | Determination of validity of contract and bonds by attorney general |
| 48-179 | Proceedings to test validity of contracts and bonds; petition |
| 48-180 | Time for hearing; notice; summons; parties; pleadings |
| 48-181 | Hearing; determination of validity |
| 48-182 | Appeals |
| 48-183 | Use of proceeds of loan and grant; limitation |
| 48-184 | Proceedings cumulative |
| 48-185 | Purposes of article |
| 48-186 | Supplemental nature of article |
| 48-187 | Governing body; civil immunity; definition |
| Article 6 | Conditions of Liability for Damages Resulting From Construction and Other Work Performed for Districts |
| 48-201 | Definitions |
| 48-202 | Approval of plans and specifications by the director of water resources |
| 48-203 | Estimated cost of work; application fees; exemption |
| 48-204 | Liability in actions for damages |
| 48-205 | Application of article |
| Article 7 | District Employees' Retirement Plans |
| 48-221 | Definitions |
| 48-222 | District retirement plans authorized; benefits provided |
| 48-223 | Types of retirement plans; trust fund; insured plan |
| 48-224 | Eligibility and participation |
| 48-225 | Employee and district contributions; administration expenses |
| 48-226 | Retirement or advisory committee; qualifications; terms; powers |
| 48-227 | Exemption from taxation and execution; exceptions; nonassignability of benefits |
| 48-228 | Expenditure of district funds |
| 48-229 | Exclusion of existing retirement plans |
| Article 8 | Voluntary Contributions and Taxes |
| 48-241 | Definitions |
| 48-242 | Voluntary contributions of district revenues; method of determining valuations; properties included; credits against gross payment; time of payment |
| 48-243 | Distribution of contributions |
| 48-244 | Right of appeal and civil action |
| 48-245 | Approval by the secretary of the interior |
| 48-246 | Powers of department of revenue and director |
| 48-247 | Exemption from antitrust statutes |
| 48-248 | Payment of outstanding taxes, penalties and interest on acquiring property |
| Article 9 | Reports by Districts |
| 48-251 | Annual report |
| 48-252 | District budgets |
| 48-253 | District audits and financial reviews |
| Article 10 | District Creation and Boundary Changes |
| 48-261 | District creation; procedures; notice; hearing; determinations; petitions |
| 48-262 | District boundary changes; procedures; notice; hearing; determinations; petitions |
| 48-263 | Special taxing district impact statement; district creation; district boundary change; bond requirement |
| 48-264 | Dissolution of inactive special taxing districts; board of supervisors action; exceptions |
| 48-265 | Petitions; form; verification of signatures |
| 48-266 | Petitions of property owners; form; verification |
| Article 11 | Approval of Formation of Special Districts |
| 48-271 | Board of supervisors authority to approve or deny formation of special district |
| Chapter 2 | ANTINOXIOUS WEED DISTRICTS |
| Article 1 | General Provisions |
| 48-301 | Antinoxious weed districts; formation; territorial limits |
| 48-302 | Petition to organize district; filing; contents |
| 48-303 | Bond for expenses; payment of expenses |
| 48-304 | Hearing; organizing procedure; notice of election; election procedure |
| 48-305 | Qualifications of electors |
| 48-306 | Change of types of weeds controlled; election |
| 48-307 | District officers; term of directors; recall; powers and duties |
| 48-308 | District inspector; appointment; report of presence of weeds; notice to landowner; classification |
| 48-309 | Quarantine; eradication of weeds; lien; enforcement |
| 48-310 | Alternative plan for eradication |
| 48-311 | Alternative plan; resolution; contents; limitation as to lands included |
| 48-312 | Alternative plan; notice of hearing; form and contents; posting |
| 48-313 | Alternative plan; hearing; jurisdiction; decision conclusive |
| 48-314 | Alternative plan; order for eradication; costs as claim against district |
| 48-315 | Alternative plan; right of owner to eradicate weeds |
| 48-316 | Alternative plan; accounting of costs of eradication by district; report |
| 48-317 | Alternative plan; hearing on report of costs; amendments or modifications; confirmation |
| 48-318 | Alternative plan; costs as special assessment and lien of district; collection |
| 48-319 | Tax for enforcement expenses; assessment and collection |
| 48-320 | Violations; classification |
| 48-321 | Reimbursement for county services |
| 48-322 | Dissolution of district |
| Chapter 3 | PEST CONTROL DISTRICTS |
| Article 1 | General Provisions |
| 48-401 | Definitions |
| 48-402 | Petition to form district; contents of petition |
| 48-403 | Notice of hearing on petition; certification of enumerated pest by state entomologist |
| 48-404 | Hearing; election; form of ballot; qualifications of electors |
| 48-405 | Canvass of election; order declaring formation of district |
| 48-406 | Amendment of district boundaries |
| 48-407 | Directors; term; qualifications; first meeting |
| 48-408 | Powers and duties of directors; compensation |
| 48-409 | Powers of district |
| 48-410 | Dissolution of district |
| 48-411 | Non-agriculture lands exempt |
| 48-412 | Reimbursement for county services |
| Chapter 4 | MUNICIPAL IMPROVEMENT DISTRICTS |
| Article 1 | Opening, Widening and Closing Public Ways |
| 48-501 | Definitions |
| 48-502 | Scope of article; acquisition of property by condemnation |
| 48-503 | Off-street parking sites in cities; acquisition of property; exceptions to acquisition of property |
| 48-504 | Exceptions to taking of property |
| 48-505 | Resolution or ordinance of intention to order improvement |
| 48-506 | Notice of resolution |
| 48-507 | Protests; filing; presentation to council; hearing |
| 48-508 | Order for improvement; initiation of condemnation proceedings |
| 48-509 | Complaint in condemnation action |
| 48-510 | Choice between trial or appointment of referees to determine compensation |
| 48-511 | Referees; duties; report |
| 48-512 | Compensation and damages; date of accrual; apportionment |
| 48-513 | Referee's report; objections; notice of hearing; court action on report |
| 48-514 | Notice of trial; intervention; continuance |
| 48-515 | Judgment; fees |
| 48-516 | Appeals |
| 48-517 | Abandonment of proceedings; return of assessments paid |
| 48-518 | Diagram of improvement district |
| 48-519 | Delivery of diagram; assessment of expenses |
| 48-520 | Written assessment |
| 48-521 | Filing of assessment and diagram; notice |
| 48-522 | Objections to assessment; hearing |
| 48-523 | Delivery of assessment; recording; assessment roll; assessment as lien |
| 48-524 | Payment of assessment by setting off compensation |
| 48-525 | Notice that assessments are due; payment; delinquent assessments |
| 48-526 | Delinquent list; publication; notice of sale of delinquent property |
| 48-527 | Payment prior to sale |
| 48-528 | Sale of delinquent property; purchase by municipality |
| 48-529 | Certificate of sale; vesting and divesting of assessment lien; entry of sale on assessment roll |
| 48-530 | Redemption of property |
| 48-531 | Procedure for purchaser to obtain deed; evidentiary effect of superintendent's deed |
| 48-532 | Transmittal of assessment payments to treasurer |
| 48-533 | Payment of condemnation judgments; final judgment |
| 48-534 | Procedure to supply deficiency in fund; refund of surplus funds |
| 48-535 | Publication of notices by posting |
| 48-536 | Proof of publication or posting |
| 48-537 | Purpose of article; choice of method |
| 48-538 | Issuance of improvement bonds to represent assessments |
| 48-539 | Description of improvement bonds in resolutions and notices |
| 48-540 | List of unpaid assessments; issuance of bonds; denominations; coupons; due date |
| 48-541 | Certification of unpaid assessments; payments by installment; interest; payments in advance |
| 48-542 | Validity of bonds; priority of bond lien |
| 48-543 | Sale of bonds; disposition of proceeds |
| 48-544 | Purchase of improvement bonds by city |
| 48-545 | Collection of assessment installments; notice of delinquent installment |
| 48-546 | List of delinquent installments; publication of notice; sale of delinquent property |
| 48-547 | Payment after delinquency and before sale |
| 48-548 | Sale of delinquent property; right of redemption; deed to purchaser; purchase by municipality |
| 48-549 | Resolution calling hearing when improvement bonds remain unsold; publication; determination of continuance or abandonment of project |
| 48-550 | Abandonment of project; continuance of project |
| 48-551 | Appointment of appraisers; revision of compensation and damages |
| 48-552 | Revision and reassessment of benefits |
| 48-553 | Hearing on reappraisal report; publication of notice; refiling report on approval |
| 48-554 | Publication of notice of right to review of reappraisal; judicial review; review of assessment; procedure to obtain review; trial |
| 48-555 | Appeals from assessment of benefits |
| 48-556 | Issuance of bonds on revised assessment; increase or decrease of amount assessed; invalid assessments |
| 48-557 | Deficiency in fund; temporary advancements |
| 48-558 | Providing for procedural rules relating to improvement bonds |
| Article 2 | General Public Improvements and Improvement Bonds |
| 48-571 | Definitions; appointment of officer |
| 48-572 | Purposes for which public improvements may be undertaken; powers incidental to public improvements |
| 48-573 | Pedestrian malls |
| 48-574 | Improvement districts for operation, maintenance, repair and improvement of pedestrian malls, off street parking facilities and parkings and parkways |
| 48-575 | Improvement districts for enhanced municipal services |
| 48-576 | Resolution or ordinance of intention to order improvement |
| 48-577 | Plans; estimate of cost; limitation on assessment |
| 48-578 | Publication of resolution of intention; posting notice of resolution |
| 48-579 | Protest against proposed improvement; protest as bar to improvement proceedings; objection to extent of assessment district |
| 48-580 | Procedure for making and hearing protests and objections |
| 48-581 | Resolution ordering improvement; notice; bids |
| 48-582 | Assessment of public property |
| 48-583 | Payment of costs by city |
| 48-584 | Bids; bond; award of contract; entering into contract; liability on bond |
| 48-585 | Option of municipality to reject bids; municipality as contractor; limitation of assessment |
| 48-586 | Form and execution of contract; liquidated damages; supervision of performance; delivery of assessment |
| 48-587 | Bonds required from contractor |
| 48-588 | Cost of publication |
| 48-589 | Diagrams of property affected; estimate of benefits; assessment; warrant |
| 48-590 | Delivery of warrant and assessment to contractor; demand for payment; release of assessments; review of assessment |
| 48-591 | Action against property owner to collect assessment |
| 48-592 | Invalidity of liens or bonds; extent of validity; means to secure interest of persons damaged |
| 48-593 | Proportionate assessment; collection or issuance of bonds |
| 48-594 | Correction of assessment; reallocation of assessment |
| 48-595 | Issuance of improvement bonds; fund for payment of bonds |
| 48-596 | Description of improvement bonds in resolution and notices |
| 48-597 | List of unpaid assessments; issuance of bonds; denominations; due date |
| 48-598 | Form of bonds |
| 48-599 | Certification of unpaid assessments; payments by installment; interest; payments in advance |
| 48-600 | Collection of assessment installments; notice; delinquent installments |
| 48-601 | List of delinquent installments; publication of notice; sale of delinquent property |
| 48-602 | Payment after delinquency and before sale |
| 48-603 | Sale procedure; municipality as purchaser; disposition of property by municipality |
| 48-604 | Certificate of sale; lien |
| 48-605 | Redemption |
| 48-606 | Deed to purchaser; notice to owner; redemption after notice; effect of deed |
| 48-607 | Disposition of sale proceeds |
| 48-608 | Ordinance for collection of assessments by taxation |
| 48-609 | Deficiency in collections |
| 48-609.01 | Special provisions pertaining to loan agreements |
| 48-610 | Procedure when assessment declared void |
| 48-611 | Failure to hold or adjourn scheduled hearing; provision for subsequent hearing |
| 48-612 | Proof of publication and posting |
| 48-613 | Public records; duties of engineer |
| 48-614 | Improvement districts for providing off-street and improvement parking facilities; providing for the leasing and improvement of real property |
| 48-615 | Special provisions relating to improvement districts for purchasing electricity for lighting public streets or parks |
| 48-616 | Improvement districts for purchasing energy for lighting public streets and parks |
| 48-617 | Special provisions relating to improvement districts for purchasing energy for lighting public streets or parks |
| 48-618 | Bond anticipation notes; form; procedures applicable |
| 48-619 | Revolving fund; lapsing provisions; separate fund |
| 48-620 | Improvement districts for underground utility and cable television facilities in public rights-of-way and easements; procedures; costs; definitions |
| 48-621 | Regulatory authority of utility undergroundings |
| 48-622 | Wastewater treatment or drinking water facility and nonpoint source projects; loan repayment agreements; definition |
| Article 3 | General Improvement Fund and Investment Bonds |
| 48-631 | Authority to provide general improvement fund |
| 48-632 | Procedure for investment bond election |
| 48-633 | Publication and posting of resolution for bond election; form of bonds; payment and redemption |
| 48-634 | Sale of bonds; disposition of proceeds |
| 48-635 | Disposition and investment of bond sale proceeds |
| Article 4 | Refunding Improvement Bonds |
| 48-651 | Law governing refunding of improvement bonds |
| 48-652 | Order for issuance of bonds |
| 48-653 | Amount of refunding issue; time and method of redemption |
| 48-654 | Resolution of intention to refund |
| 48-655 | Publication and posting of resolution |
| 48-656 | Filing of protest; hearing |
| 48-657 | Procedure at hearing |
| 48-658 | Resolution authorizing issuance of bonds |
| 48-659 | Denomination and date of bonds; payment of interest and principal |
| 48-660 | Execution and form of bonds |
| 48-661 | Disposition of refunding bonds; provisions for payment |
| 48-662 | Reinstatement of assessment on certain property; limitation |
| Article 5 | Street and Highway Improvement Bonds |
| 48-681 | Borrowing power of cities and towns |
| 48-682 | Vote on bond issues |
| 48-683 | Election resolution |
| 48-684 | Registration of voters |
| 48-685 | Ballots |
| 48-686 | Canvass of returns |
| 48-687 | Application of election laws |
| 48-688 | Form of bonds; interest rates; redemption; payment of principal and interest; additional security; definition |
| 48-689 | Issuance of bonds for public improvements; limitations of amount, successive borrowings; computation |
| 48-690 | Expansion of pledge; effect on prior elections; refunding bonds; conflict of interest |
| 48-691 | Separate fund to pay interest and principal upon maturing installment |
| Article 6 | Community Facilities Districts |
| 48-701 | Definitions |
| 48-702 | Resolution declaring intention to form district |
| 48-703 | Notice |
| 48-704 | Hearing on objections |
| 48-705 | Order forming district; election |
| 48-706 | Judicial review |
| 48-707 | Notice and conduct of elections; waiver |
| 48-708 | Formation; debt limitation |
| 48-709 | Powers of a community facilities district |
| 48-710 | Perpetual succession |
| 48-711 | Records; board of directors; open meetings |
| 48-712 | Participation by municipality or county |
| 48-713 | Other districts or improvements |
| 48-714 | Change in district boundaries or general plan |
| 48-715 | Project approval |
| 48-716 | Budget |
| 48-717 | Finances; exception |
| 48-718 | Recording documents |
| 48-719 | General obligation bonds; tax levy; exception |
| 48-720 | Revenue bonds; fees and charges |
| 48-721 | Special assessments; assessment lien bonds |
| 48-722 | Terms of bonds |
| 48-723 | District taxes; annual financial estimate and budget |
| 48-724 | Dissolution of district |
| 48-725 | Wastewater treatment or drinking water facility and nonpoint source projects; loan repayment agreements; definitions |
| Chapter 5 | FIRE DISTRICTS |
| Article 1 | General Provisions |
| 48-802 | Election procedures |
| 48-803 | District administered by a district board |
| 48-804 | District administered by elected chief and secretary-treasurer |
| 48-805 | Fire district; powers and duties |
| 48-806 | Bond election; issuance and sale of bonds |
| 48-807 | County fire district assistance tax; annual budget |
| 48-812 | Disposition of fire district, assets and relief and pension fund assets upon annexation by or inclusion within a city or town |
| 48-813 | Deletion of annexed area from fire district territory; provision for continued protection; proposed annexation |
| 48-814 | Property located outside of fire district territory; reimbursement to fire district for cost of fire protection services |
| 48-815 | Dissolution of fire district; disposition of claims and fund balance |
| 48-816 | Election to reorganize district |
| 48-817 | Districts over twenty-five thousand population |
| 48-818 | Emergency medical aid or assistance to other public bodies; limitation on liability |
| 48-819 | Reimbursement for county services |