A.R.S. § 48-503 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 503
48-503 Off-street parking sites in cities; acquisition of property; exceptions to acquisition of property
Status: in_force

48-503. Off-street parking sites in cities; acquisition of property; exceptions to acquisition of property

A. When the public interest or convenience requires, the city or town council of such municipality may order the laying out, opening, extending, widening, straightening or closing up, in whole or in part, of any off-street parking site within the municipality, and acquire any property necessary or convenient for that purpose, by the exercise of the right of eminent domain.

B. If in connection with any lot or parcel within a proposed assessment district, adequate off-street parking facilities have been provided, such lot or parcel shall be excluded from the assessment district and shall not be assessed for such improvements if within the time and in the manner provided in section 48-507 the owner or owners file a written protest. For the purposes of this subsection in cities having a zoning code or ordinance, such off-street parking facilities shall not be deemed adequate unless the off-street parking facilities provided meet or exceed the requirements of the zoning code or ordinance for a lot or parcel of that size in that zone, and in cities not having a zoning code or ordinance, the facilities provided shall not be deemed adequate unless parking space for one motor vehicle is provided for each three hundred square feet of floor space in the building served by such off-street parking site. If any lot or parcel within a proposed assessment district organized for the acquisition of off-street parking sites is zoned and used exclusively for single family residential purposes, such lot or parcel shall be excluded from the assessment district, and shall not be assessed for such improvements, if within the time and in the manner provided in section 48-507 the owner or owners file a written protest.
A.R.S. § 48-580 — Arizona Code / Title 48 / Chapter 4 / Article 2 / Section 580
48-580 Procedure for making and hearing protests and objections
Status: in_force

48-580. Procedure for making and hearing protests and objections

A. In determining protests and objections, the governing body shall be guided by these rules:

1. Each paper containing signatures shall have attached thereto the affidavit of an owner to be assessed, stating that each signature was affixed in his presence and is the signer's genuine signature.

2. The protest or objection shall be counted only for the property described as belonging to the signer, and a signature without the description shall not be counted.

3. The signature of one cotenant, or, if community property, the signature of either spouse, is sufficient for a protest if no objection to the signature is made by the other cotenant or spouse. If the signature is so protested, the protest shall be counted only to the extent of the signer's interest in the property.

4. A protest or objection signed by a guardian, executor, administrator or trustee is valid without an order of court therefor.

5. A protest or objection by a person in possession under contract of purchase is valid.

6. When several persons have a claim to or an interest in property, the signature of any of them is sufficient unless questioned by another having such claim or interest, whereupon the wishes of the person legally entitled to possession of the property at the date of the protest shall control.

7. A protest or objection signed by an agent or attorney in fact shall be disregarded unless the authority of the agent has been recorded with the county recorder, or written or telegraphic authority is attached to the protest or objection before expiration of the time for filing the protest or objection.

8. A signature may be withdrawn from a protest or objection by filing the withdrawal with the clerk in his office at or before five o'clock p.m., of the last day set for filing protests.

9. An objection to the signature of a cotenant, spouse, claimant or person interested may be filed, and the authority of an agent or attorney in fact questioned, at any time before the governing body finally passes upon the sufficiency of the protest, but an agency or authority may not be revoked as to the signature after expiration of the protest period.

B. The governing body may fix a date for a hearing upon the sufficiency of a protest, which shall be within thirty days from the expiration of the protest period, and shall give notice of the hearing by publication twice in a daily, or once in a weekly or semiweekly paper published in the municipality or county, and by mailing the notice to each protestant at his address of record.

C. The notice shall require all persons signing the protest, their agents or attorneys, to appear and show cause why the protest should not be overruled.

D. Upon the hearing the governing body may disregard all signatures of which the right to sign does not appear upon the records of the county recorder, and which is not supported by evidence at the hearing.
A.R.S. § 48-253 — Arizona Code / Title 48 / Chapter 1 / Article 9 / Section 253
48-253 District audits and financial reviews
Status: in_force

48-253. District audits and financial reviews

A. Each district that is organized under this title, that is not exempt under subsection G or H of this section and that is required to make an annual report under this article shall have its reports audited in accordance with generally accepted government auditing standards and the following:

1. Audits required by this section shall be performed annually for districts whose budgets are $1,000,000 or more. Districts whose budgets are $100,000 or more but less than $1,000,000 shall have a financial review performed annually. Districts whose budgets are more than $50,000 and less than $100,000 shall have a financial review performed at least biennially. Districts whose budgets are $50,000 or less shall have a financial review performed at the request of the county board of supervisors or on receipt of a request for a financial review that is signed by at least ten residents of that district.  A district shall not be required to perform a financial review more than once per fiscal year.

2. A district may select an outside auditor who is a certified public accountant or an agent of a certified public accountant who is selected by the board of supervisors and who is trained as an auditor.

3. A district may advertise and use competitive bidding practices to select an agent to perform the audits or financial reviews required by this section.

B. Each district that submits a financial statement for the preceding fiscal year that has been attested to by an independent certified public accountant pursuant to section 48-251 is deemed to have complied with this section by submitting a copy of the financial statement to the county treasurer.

C. Each district shall submit a copy of the completed audit or financial review to the county treasurer and the board of supervisors within two hundred forty days after the close of the district's fiscal year or within one hundred eighty days after a request for a financial review is received by the district pursuant to subsection A, paragraph 1 of this section.

D. If a district fails to submit an audit or financial review as required by this section, any taxpayer residing in the district, the board of supervisors or the county treasurer may petition the superior court in a county where the district is organized to show cause why the audit or financial review has not been submitted. On a failure to show cause the court shall order the district to submit the audit or financial review within ten days after the judgment is entered. Except for a district organized pursuant to chapter 5, article 3 of this title, on complaint made to the county attorney, the county attorney may investigate any claimed failure to comply with this section, report publicly on the investigation's findings and take any enforcement action deemed appropriate by the county attorney.

E. If the court enters a judgment against the district under this section, the court may award the taxpayer, board of supervisors or county treasurer reasonable attorney fees and costs associated with bringing the action.

F. For districts organized under chapter 19 of this title, a district with an annual budget of at least $5,000,000 shall have an audit performed annually and a district with an annual budget of at least $1,000,000 but less than $5,000,000 shall have an audit performed every five years and a financial review performed each year an audit is not performed.  A district with an annual budget of at least $100,000 but less than $1,000,000 shall have an audit performed every ten years and a financial review performed each year an audit is not performed.

G. For districts organized under chapter 5 of this title and except for districts organized under chapter 5, article 3 of this title, a district that receives $500,000 or more in total revenues shall perform an annual audit. For the purposes of this subsection, revenues include monies generated by tax levies, monies received through appropriations, grants and other federal and state sources and monies received from services or other private sources, including ambulance and similar services. If a district's total budgeted revenues in a fiscal year are less than $500,000 and the district receives total actual revenues in a fiscal year of $500,000 or more, the district shall have an audit performed for that preceding fiscal year as if the audit had originally been required by this section. Districts whose total annual revenues are $100,000 or more but less than $500,000 shall have a financial review performed annually. Districts whose total annual revenues are more than $50,000 and less than $100,000 shall have a financial review performed at least biennially. Districts whose total annual revenues are $50,000 or less shall have a financial review performed at the request of the county board of supervisors or on receipt of a request for a financial review that is signed by at least ten residents of that district. A district shall not be required to perform a financial review more than once per fiscal year.  All financial reviews and audits prescribed by this section must be conducted according to generally accepted government auditing standards.

H. Except for a domestic water improvement district that is organized under chapter 6, article 4 of this title and that serves a total population of less than ten thousand residents, districts organized under chapters 4, 6, 17, 22, 27 and 28 of this title are exempt from the requirements of this section.
A.R.S. § 48-401 — Arizona Code / Title 48 / Chapter 3 / Article 1 / Section 401
48-401 Definitions
Status: in_force

48-401. Definitions

In this article, unless the context otherwise requires:

1. "Appliance" means any article, thing or conveyance used in growing, handling or processing of crops.

2. "Crop" means any similar forage crop, tree fruit crop, vegetable crop or field and includes any appliance used in the handling thereof.

3. "Director" means one or all the board of directors of a pest control district established pursuant to this article.

4. "District" means a pest control district established pursuant to the provisions of this article and includes the governing body of the district and all its authorized personnel.

5. "Pest" means any form of animal or plant life detrimental to agriculture.

6. "Petition" means the petition to the board of supervisors made pursuant to this article for formation or dissolution of a pest control district.
A.R.S. § 48-225 — Arizona Code / Title 48 / Chapter 1 / Article 7 / Section 225
48-225 Employee and district contributions; administration expenses
Status: in_force

48-225. Employee and district contributions; administration expenses

A. A plan shall provide for contributions by each participant of not less than three per cent of his compensation, and the district shall deduct the amount from each payment of compensation to a participant. All such amounts shall be used and applied by the district for providing the benefits described in section 48-222. No part of the participants' contributions shall be expended for the administration of the plan.

B. A district may contribute from its funds an amount not less than that contributed by participants.

C. A district may also expend from its funds such amount or amounts as shall be required to provide prior service retirement income to employees entitled thereto. Such amount or amounts may be expended by a district at such time or times as in the judgment of the governing board of the district may be necessary under the plan adopted.

D. In addition the district may expend such reasonable amounts as may be necessary to pay the cost of administering the plan, including, but not limited to, the reasonable expenses and compensation of a trustee if the funds contributed by the participants and the district are held and managed by a trustee.
A.R.S. § 48-588 — Arizona Code / Title 48 / Chapter 4 / Article 2 / Section 588
48-588 Cost of publication
Status: in_force

48-588. Cost of publication

A. Before the contract is entered into, the bidder to whom the award was made shall advance to the superintendent of streets, for payment by him, the costs of publication of the notices, resolutions, orders and other expenses required under the proceedings provided for by this article.

B. If the work is abandoned by the municipality before letting the contract, the costs incurred previous to the abandonment shall be paid by the municipality.
A.R.S. § 48-409 — Arizona Code / Title 48 / Chapter 3 / Article 1 / Section 409
48-409 Powers of district
Status: in_force

48-409. Powers of district

A. The district under the police powers of the state shall have the right of entry and egress as to any property within the district for the purpose of inspecting or treating any plant, article or thing for the presence of any of the pests enumerated in the proclaimed district, and may enter upon any property adjacent to the district which might be a breeding place for the pest sought to be controlled or eradicated.

B. The district may in a summary manner destroy any plant, article or thing within the district found to be infested with a pest enumerated in the proclaimed district, and shall recompense the owner of any such plant, article or thing in the amount of its market value, which value is to be established by an appraisal board of three disinterested persons prior to its destruction. The board of supervisors shall appoint such an appraisal board upon request of the district.

C. The district may fumigate, disinfect, spray or otherwise treat any plant, appliance, article or thing which might cause the introduction of any enumerated pest into the district. The expense of fumigation or treatment shall be paid from district funds when the article or thing is within the district. Otherwise the expense shall be paid by the person desiring to bring the article or thing into the district.

D. The district may levy an assessment of not more than twenty-five dollars per acre to carry out the purposes of this article, which assessment shall be collected by the county tax collector in the same manner and at the same time as other county taxes are collected, provided that the district has notified the county assessor by March 1 of each year of the amount of the assessment. Delinquent assessments shall become a lien on the property of the owner thereof ninety days after the due date and shall be collected in the same manner as other county tax liens.

E. All funds collected by the tax collector under this article shall be paid into the county treasury to the credit of the district.

F. All funds shall be withdrawn by warrant of the district, signed by the president and secretary of the board of directors of the district.
A.R.S. § 48-148 — Arizona Code / Title 48 / Chapter 1 / Article 4 / Section 148
48-148 Charges for payment of undertaking
Status: in_force

48-148. Charges for payment of undertaking

A. The board of directors of the district issuing the bonds shall prescribe charges and revise them whenever necessary so that any undertaking for which the bonds were issued shall always remain self-supporting with revenue sufficient:

1. To pay when due all bonds and interest thereon, for the payment of which the revenue has been pledged, encumbered or charged.

2. To provide for all expenses of operation, maintenance, expansion and replacement of facilities.

3. To provide reasonable reserves for such purposes.

B. Until the payment of all bonds on an undertaking issued under this article, neither the receipts nor expenditures in connection with the operation of the undertaking shall be included in any budget of the district, and the actual expenditures from the funds, other than for bond interest and redemption, shall be deemed to have been included in and to have constituted a part of the budget adopted by the district for the fiscal year in which the bonds were so paid.
A.R.S. § 48-121 — Arizona Code / Title 48 / Chapter 1 / Article 2 / Section 121
48-121 Definitions
Status: in_force

48-121. Definitions

In this article, unless the context otherwise requires:

1. "District" includes any irrigation district, drainage district, flood control district, agricultural improvement district, electrical district, water conservation district or power district organized under the laws of this state.

2. "Federal agency" means the United States, the president of the United States, the federal emergency administrator of public works, or any such agencies or instrumentalities as may be designated or created to make grants or loans, or both, pursuant to any act or acts of the Congress.
A.R.S. § 48-309 — Arizona Code / Title 48 / Chapter 2 / Article 1 / Section 309
48-309 Quarantine; eradication of weeds; lien; enforcement
Status: in_force

48-309. Quarantine; eradication of weeds; lien; enforcement

A. The board of directors may declare and enforce a quarantine against any premises within the boundaries of the district upon which noxious weeds, shrubs, vines or grasses are found to exist, and to order that no article or product of any kind capable of carrying or transmitting the seed of the weed, shrub, vine or grass growing on the land be removed therefrom during the period of the quarantine.

B. Notice of the quarantine shall be served upon the owner, lessee, tenant or person in charge of the premises in the same manner as a summons issued from the superior court.

C. If the owner, lessee, tenant or person in charge of any infected land fails to take adequate steps to eradicate the noxious weeds, shrubs, vines or grasses complained of, or having commenced work, neglects, fails or refuses diligently to prosecute the work to successful termination as provided in this article, the board of directors may order and direct the inspector to enter upon the premises and remove and eradicate therefrom the noxious weeds, shrubs, vines or grasses. The entry shall be made by the inspector without further notice to the owner, lessee, tenant or person in charge.

D. The cost and expense of removing and eradicating noxious weeds, shrubs, vines or grasses from such premises is declared a lien upon the premises prior to other liens or obligations except liens for taxes. The board of directors shall foreclose the lien by appropriate action in the superior court of the county wherein the district is situated.
A.R.S. § 48-586 — Arizona Code / Title 48 / Chapter 4 / Article 2 / Section 586
48-586 Form and execution of contract; liquidated damages; supervision of performance; delivery of assessment
Status: in_force

48-586. Form and execution of contract; liquidated damages; supervision of performance; delivery of assessment

A. The superintendent of streets shall make all written contracts and receive all bonds authorized by this article. The contracts shall specify a reasonable time for completion of the improvement.

B. The governing body may prescribe a form of contract not inconsistent with this article and fix a reasonable time for completion of the work, which may be extended from time to time by the superintendent with the consent of the governing body.

C. The governing body may prescribe in the form of the contract an amount, not as a forfeit or penalty but as liquidated damages, per calendar day to be paid by the contractor if the contractor fails to complete the work within the time fixed in the contract or as the time for completion of the work may have been extended by the superintendent with the consent of the governing body. Allowing the contractor to finish the work or any part of the work after the time fixed for its completion, or after the date to which the time fixed for its completion may have been extended, does not operate as a waiver by the governing body or the superintendent of any of their rights under the contract or subsections E and F of this section. Any liquidated damages received shall be used to decrease the amounts assessed. Any assessments that are affected by a decrease in the contract amount as a result of the imposition of liquidated damages may be adjusted pursuant to section 48-590, subsection F, except that where the municipality has contributed its funds to the construction of the improvements, the liquidated damages so received shall be prorated between the municipality and the properties assessed.

D. The work shall be done under the direction of the superintendent, but the governing body may prescribe rules and regulations relating to the supervision of the work. The superintendent may appoint a suitable person to take charge of and superintend the construction of an improvement who shall see that the contract is fulfilled. The governing body shall fix the compensation to be allowed such person.

E. If the work is not prosecuted with diligence, the governing body, after a hearing on notice served on the contractor and the contractor's bondsmen, may prescribe such terms and conditions as it deems proper before allowing the contractor to continue with the work.

F. If the governing body finds that the contractor is unable to continue with the work or to perform the work according to the contract, the governing body shall hold the contractor in default and make demand on the surety to act in accordance with the contract and terms and conditions of the performance bond. Should the surety fail to act within sixty days from written notice, the governing body may order that bids be received from other contractors to complete the work. After receiving bids, the governing body may award the contract to the lowest responsible bidder. If, after receiving the new bids, the cost of completion exceeds the monies or bonds available for payment, the governing body shall make a demand on the defaulting contractor's surety for payment of the differential within twenty days after the mailing of the notice.  If the surety is represented by an attorney-in-fact, the demand may be served on the attorney-in-fact or at the  surety's principal office within this state. If the surety has no attorney-in-fact and no principal office within this state, the demand shall be served on the director of the department of insurance and financial institutions. The demand may not exceed the penal sum of the performance bond. Monies collected from the surety shall be used to pay the added costs of the work. Any difference between the actual costs of the work and the amount assessed shall be advanced by the municipality, which shall use its contingency funds or any other available funds to make payments to the new contractor. The municipality shall reimburse itself from the amounts paid by the former contractor or the former contractor's surety or from assessments and bonds when funds become available. All additional costs of the work not received from the original contractor's surety shall ultimately be assessed against the benefitting parcels of property.

G. If the contractor is not to be paid pursuant to section 48-597, subsection G or section 48-618, subsection F, on completion of the work the contractor shall be entitled to the issuance and delivery of the assessment as provided in this article.
A.R.S. § 48-576 — Arizona Code / Title 48 / Chapter 4 / Article 2 / Section 576
48-576 Resolution or ordinance of intention to order improvement; petition
Status: in_force

48-576. Resolution or ordinance of intention to order improvement; petition

A. Before ordering an improvement authorized by this article, the governing body of the municipality shall comply with both of the following:

1. Pass a resolution or ordinance of intention so to do, briefly describing the improvement. By the resolution or ordinance and the proceedings subsequent thereto, one or more improvements may be made on one or more streets and shall constitute one improvement and be constructed under one or more contracts. The resolution or ordinance of intention may be combined in a single resolution or ordinance of intention to open, extend, widen, straighten or close public streets or off-street parking areas pursuant to section 48-505. If the work proposed is already done for a lot, the lot shall be excepted from the assessment therefor to the extent of the work done.

2. If the governing body determines that the district should be formed after the final resolution of any protests made pursuant to section 48-579, the governing body shall submit within one hundred twenty days to the city or town clerk a petition to form the district that is signed by owners of more than one-half of the taxable property units within the area of the proposed district and that is signed by persons owning collectively more than one-half of the assessed valuation of the property within the area of the proposed district.  Property that is exempt pursuant to title 42, chapter 11, article 3 is not considered in determining the total assessed valuation of the proposed district and owners of property that is not subject to taxation are not eligible to sign the petition. On verification of the petition signatures, the governing body may form the improvement district and order the improvement as otherwise provided by law.

B. When the proposed improvement, in the opinion of the governing body, is of more than local or ordinary public benefit, it may order the expense of the improvement chargeable upon a district, and shall describe the extent of the district in general terms in its resolution or ordinance of intention, either by reference to street lines or block numbers, or by designating its exterior boundaries by their courses and distances from the street or streets the improvement of which is contemplated, and may refer for a more particular description thereof to a map on file with the city or town engineer, showing the exterior boundary lines of the district, and delineating block and lot numbers or containing such details as will show the location of the lines. A city or town shall not assess the costs of an improvement which is for the general public benefit against land in an assessment district. If a portion of the expense of an improvement is for general public benefit, the city or town shall assess the district only that portion of the expense which benefits the property within the district.

C. The governing body, in the resolution or ordinance of intention, may provide that the improvement described therein may be made according to any of several alternative plans and specifications, or methods, classes or kinds of construction, or classes and kinds of material to be thereafter determined by the legislative body.
A.R.S. § 48-264 — Arizona Code / Title 48 / Chapter 1 / Article 10 / Section 264
48-264 Dissolution of inactive special taxing districts; board of supervisors action; exceptions
Status: in_force

48-264. Dissolution of inactive special taxing districts; board of supervisors action; exceptions

A. If a special taxing district is found to have been inactive for at least five consecutive years, and upon investigation the board of supervisors finds that the district has no future purpose as determined by the district board of directors and no current indebtedness, the board of supervisors shall dissolve the district by board resolution.

B. Dissolution action pursuant to subsection A does not apply to districts formed under chapters 4, 21, 22, 27 and 28 of this title.
A.R.S. § 48-224 — Arizona Code / Title 48 / Chapter 1 / Article 7 / Section 224
48-224 Eligibility and participation
Status: in_force

48-224. Eligibility and participation

Each employee of a district shall be eligible to participate in the plan adopted if he has been continuously employed by the district for a period of not less than twenty-four months prior to the effective date of the plan adopted by a district, or for such longer period as may be provided in the plan. The plan may provide that an employee who shall have attained a specified age or who has been continuously employed by the district a specified number of years will not be eligible. Each other employee shall become eligible to participate on the first day of the month coinciding with or immediately following the completion of not less than twenty-four months continuous service with the district or such longer period as may be provided in the plan adopted. Each eligible employee shall become a participant as of his first eligibility date provided he makes a written application to the district on forms furnished by it within one month after his first date of eligibility. Each other eligible employee may become a participant on the first day of the month following the month in which he makes written application therefor, in which case he will be ineligible for prior service retirement benefits which may be provided by the plan.
A.R.S. § 48-535 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 535
48-535 Publication of notices by posting
Status: in_force

48-535. Publication of notices by posting

A. If there is no daily or weekly newspaper published and circulated in the city or town, then the notices and delinquent lists required to be published in a newspaper shall be posted in three public places in the city or town for the length of time required for the publication in a weekly newspaper.

B. Publication or notice other than that herein provided is not necessary to give validity to any proceedings had under this article.
A.R.S. § 48-131 — Arizona Code / Title 48 / Chapter 1 / Article 3 / Section 131
48-131 Compromise of taxes
Status: in_force

48-131. Compromise of taxes

Boards of directors of irrigation districts, electrical districts, agricultural improvement districts, drainage districts, power districts, flood control districts, irrigation water delivery districts and other similar districts are authorized to compromise any district taxes levied against any parcel or parcels of land:

1. In all instances where the board finds that the parcel or parcels of land against which the taxes are assessed and levied are not worth the amount of such taxes, plus all other unpaid taxes levied against the land.

2. When the board finds that at the time when the taxes were assessed and levied, the parcel or parcels of land were not susceptible of profitable cultivation, but such compromise shall not be made until all coupons, warrants or installments on bonds for the payment of which the district taxes were assessed and levied have been fully paid.
A.R.S. § 48-180 — Arizona Code / Title 48 / Chapter 1 / Article 5 / Section 180
48-180 Time for hearing; notice; summons; parties; pleadings
Status: in_force

48-180. Time for hearing; notice; summons; parties; pleadings

A. Upon filing of the petition in the superior court, the court or judge thereof shall fix a time for a hearing on the petition, which shall be not less than fifteen days from the date of filing the petition, and shall order the clerk of the court to issue summons in the matter directed to all persons who may have or claim any interest in any land located in the district or in any matters referred to in the petition. The court shall also order the clerk to give notice of the filing of the petition and the date of the hearing thereon by publishing the summons at least once a week for two weeks in a newspaper published or of general circulation in the county in which the office of the district is located, and by posting a written or printed copy of the notice in at least three public places in the district, the first of the publications and postings to be not less than ten days prior to the date fixed for the hearing.

B. The summons shall state the maximum amount that may be advanced by the federal government pursuant to the contract, shall describe in general terms the maximum amount, interest rate and maturities of any new bonds to be issued by the district pursuant thereto, and shall contain any other information the court deems advisable to have inserted therein. The summons shall also state the time and place fixed for hearing the petition and that any person interested in or whose rights may be affected by the execution of the contract or agreement, or by issuance or sale of any bonds, or by the levy of taxes or assessments, or by the limitation of the taxes or assessments, or by the proceedings had or to be had by the governing body with respect to the matters, or by the entering into or the performance of the contract or agreement, may, on or before the date fixed for hearing the petition, move to dismiss the petition for failure to state a claim upon which relief can be granted or answer the petition, and may appear in the hearing and contest the granting of the petition and the entry of any order of confirmation pursuant thereto.

C. Any owner of land in the district or any other person interested in or whose rights may be affected by the entering into or the performance of the contract or agreement, or by the issuance or sale or exchange of any bonds, or by the levy of any taxes or assessments or by the limitation of indebtedness, taxes or assessments, or by the entry of any order of confirmation, may enter his appearance in the proceeding and move to dismiss the petition for failure to state a claim upon which relief can be granted or answer the petition and contest the granting of the prayer of the petition.

D. The provisions of law pertaining to civil actions shall be applicable to the responsive pleadings to the petition. The governing body of the district shall be the plaintiff and the person or persons filing the responsive pleadings shall be the defendants in the proceeding. Every material allegation of the petition not specifically controverted by the answer shall be taken as true, and every holder of title or evidence of title to lands included in the district and every other party in interest failing to file a responsive pleading to the petition, shall be deemed to admit as true all the material allegations thereof.
A.R.S. § 48-581 — Arizona Code / Title 48 / Chapter 4 / Article 2 / Section 581
48-581 Resolution ordering improvement; notice; bids
Status: in_force

48-581. Resolution ordering improvement; notice; bids

A. When no protests against the work or no objections as to the extent of the proposed assessment district have been filed within the time specified, or when a protest is found by the governing body to be insufficient, or when the objections to the extent of the proposed district have been heard and denied, the governing body may order, by resolution, the proposed improvements described in the resolution of intention.

B. The resolution need not fully describe the improvement nor the extent of the assessment district, but may refer to the resolution of intention for the description.

C. On completion of the plans and specifications, the superintendent shall publish a notice of the passage of the resolution ordering the work, and inviting sealed bids for making the improvement therein ordered, twice in one or more daily newspapers or once in a weekly or semiweekly newspaper, published and circulated in the city or town, and shall post a copy of the notice for five days on or near the door of the meeting place of the governing body. The notice shall state the time within which proposals may be filed with the clerk, which shall not be less than ten days from the date of the first publication of the notice.

D. When in the resolution of intention the governing body has provided for alternative plans and specifications, the invitation for bids for making the improvement may require separate bids according to each of the several alternative plans and specifications.

E. The governing body may combine by resolution two or more improvement projects for which resolutions of intention have been approved in order to allow the construction of those improvements under one contract and to allow one series of improvement bonds.
A.R.S. § 48-521 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 521
48-521 Filing of assessment and diagram; notice
Status: in_force

48-521. Filing of assessment and diagram; notice

A. When the assessment is completed the street superintendent shall file it, with the diagram attached, with the city clerk, who shall give notice of the filing by publication for at least five days in a daily newspaper published and circulated in the city or town, or if there is no daily newspaper, by two successive insertions in a weekly newspaper so published and circulated.

B. The notice shall:

1. State the date of the first publication of the notice.

2. Require all persons interested to file with the clerk their objections to the confirmation of the assessment within fifteen days thereafter.

3. State that at the first meeting of the council after the expiration of the time for filing objections the council will hear all objections filed and may confirm, modify or correct the assessment and may reduce or increase the amount assessed against any lot, piece or parcel of land without further notice.

4. State that all persons interested have a right to be present at the meeting and be heard on any proposed increase.
A.R.S. § 48-145 — Arizona Code / Title 48 / Chapter 1 / Article 4 / Section 145
48-145 Conduct of election
Status: in_force

48-145. Conduct of election

The election shall be conducted and the returns thereof canvassed in all respects as nearly as practicable in conformity with the provisions of law governing the election of directors of the district. No informalities in conducting the election shall invalidate it if the election has been otherwise fairly conducted.
A.R.S. § 48-187 — Arizona Code / Title 48 / Chapter 1 / Article 5 / Section 187
48-187 Governing body; civil immunity; definition
Status: in_force

48-187. Governing body; civil immunity; definition

A person who serves on the governing body of a district is immune from civil liability and is not subject to suit directly or by contribution for any act or omission resulting in damage or injury if such person was acting in good faith and within the scope of his official capacity, unless the damage or injury was caused by willful and wanton or grossly negligent conduct of such person. Nothing in this section limits or modifies the duties of such person to the district. As used in this section "official capacity" means any decision, act or event undertaken by the district in furtherance of the purpose or purposes for which the district was formed or any ancillary or additional purpose authorized by law.
A.R.S. § 48-574 — Arizona Code / Title 48 / Chapter 4 / Article 2 / Section 574
48-574 Improvement districts for operation, maintenance, repair and improvement of pedestrian malls, off-street parking facilities, retention and detention basins and parkings and parkways
Status: in_force

48-574. Improvement districts for operation, maintenance, repair and improvement of pedestrian malls, off-street parking facilities, retention and detention basins and parkings and parkways

A. In addition to the purposes for which an improvement district may be formed under the provisions of section 48-572, an improvement district may be formed for the sole purpose of the operation, maintenance, repair and improvements of pedestrian malls, off-street parking facilities, retention and detention basins and parkings and parkways.

B. Subject to the powers granted and the limitations contained in this section, the powers and duties of the governing body of the municipality and the procedure to be followed shall be as provided in this article for other types of special improvement districts.

C. If a petition for the formation of an improvement district under the provisions of this section is presented to the governing body purporting to be signed by all of the real property owners in the proposed district, exclusive of mortgagees and other lienholders, the governing body, after verifying the property ownership and making a finding of that fact, shall adopt a resolution of intention to order the improvement pursuant to the provisions of section 48-576 and shall have immediate jurisdiction to adopt the resolution ordering the improvement pursuant to the provisions of section 48-581, without the necessity of the publication and posting of the resolution of intention provided for in section 48-578.

D. The governing body shall make annual statements and estimates of the expenses of the district, which shall be provided for either:

1. By the levy and collection of ad valorem taxes upon the assessed value of all the real and personal property in the district.

2. By assessment of the total sum upon the several lots, each respectively in proportion to the benefits to be received by each lot.

E. If the expenses of the district are provided for by ad valorem taxes, the governing body shall publish notice, have hearings and adopt the taxes at the times and in the manners provided for incorporated cities and towns by the applicable portions of title 42, chapter 17, article 3. The governing body, on or before the third Monday in August of each year, shall fix, levy and assess the amount to be raised by ad valorem taxes upon all of the property of the district. If the expenses of the district are assessed upon the several lots in proportion to the benefits received by each lot, the governing body shall follow the procedures established in section 48-575 for the assessment and collection of the assessments. All statutes providing for the levy and collection of general county taxes, including the collection of delinquent taxes and sale of property for nonpayment of taxes, shall be applicable to the district taxes provided for under this section.

F. An improvement district formed under the provisions of this section shall not be authorized to issue improvement bonds.

G. No improvement district formed under the provisions of this section shall be authorized to engage in any activity other than as provided in subsection A of this section. If the municipality is willing to participate in the cost of the district, the governing body may, by resolution, summarily order such participation.

H. The formation of an improvement district under the provisions of this section shall not prevent the subsequent establishment of improvement districts for any other purpose authorized by law.

I. If, in the opinion of the governing body, any portion of the territory of a district formed under this section is no longer benefited by being a part of the district, the governing body may, by resolution, summarily delete from the district formed under this section any area and may form a new district from the balance of the original district formed under this section.

J. If, in the opinion of the governing body, territory adjacent to a district formed under this section would benefit from being a part of the district, the governing body, by resolution, may include the territory in the district formed under this section if the following conditions are met:

1. Improvements that meet the standards and specifications established by the governing body have been constructed in the territory and will be used for the purposes of the district.

2. Any required public dedications of property have been made or will be made before the inclusion of the territory in the district.

3. Including the territory in the district will not adversely affect the district.

4. Notice of the proposed inclusion of the territory in the district has been published in five consecutive issues of a daily newspaper or two consecutive issues of a weekly or semiweekly newspaper of general circulation published in the municipality and a public hearing has been held to consider the inclusion of the territory in the district.

5. Notice has been sent by first class mail at least ten days prior to the hearing specified in paragraph 4 of this subsection with an accurate map of the territory proposed for inclusion in the district to each owner of real and personal property within the district and in the proposed area of inclusion as shown on the statement furnished pursuant to subsection K of this section that is now or would be subject to taxation by the district in the event of inclusion of the proposed area.

K. The county assessor and the department of revenue, respectively, shall furnish to the district within thirty days after a request a statement in writing showing the name and the address of each owner of real and personal property within the district and in the proposed area of inclusion that is now or that would be subject to taxation by the district in the event of inclusion of the proposed area.

L. Within ten days after the governing body adopts a resolution pursuant to subsection J of this section, the municipality shall record the resolution in the office of the county recorder in the county in which the district is located to give notice of the inclusion of the territory in the district to all property owners in the district. If, before the governing body adopts the resolution pursuant to subsection J of this section, a majority of the property owners, by area, of either the original district formed under this section or the territory proposed to be included in the district files with the governing board written objections to the proposed inclusion of the territory, the territory shall not be included in the district.

M. Within ten days after adoption of the resolution of intention to order the improvement pursuant to section 48-576, the municipality shall record the resolution in the office of the county recorder in the county in which the district is located to give notice of formation of the district to all property owners within the district.

N. For the purposes of this subsection, a property owner is an owner of real property, exclusive of mortgagees and other lienholders, that is within an improvement district that was formed as prescribed by this section. A property owner may petition the governing body to dissolve the district pursuant to the following procedures:

1. A property owner shall file with the clerk of the governing body in which the district is located a written notice of the property owner's intent to circulate a petition to dissolve the district. The notice shall include the name, address and telephone number of at least one property owner living within the district who intends to circulate the petition, the name, location and general purpose of the district which is to be dissolved and a true and concise statement of two hundred words or less explaining the advantages of dissolving the district. A petition shall not be circulated for thirty days after the property owner files with the governing body the notice of intent to circulate a dissolution petition.

2. The governing body may provide a form of petition to be used to dissolve the district. Any petition shall include the statement provided in the notice of intent to circulate a petition regarding the advantages of dissolving the district.

3. The governing body may provide a true and concise written statement of two hundred words or less regarding the petition or dissolution of the district. If so provided, the property owner must circulate this statement affixed to the petition.

4. Property owners shall submit to the clerk of the governing body a petition for the dissolution of an improvement district formed under this section that purports to be signed by more than fifty per cent of the property owners in the district.

5. Within twenty days of receipt of the signed petition, the governing body shall verify that the petition is signed by more than fifty per cent of the property owners as set forth in paragraph 4 of this subsection.

6. If the governing body finds the petition contains valid signatures of more than fifty per cent of the property owners, the governing body shall set the date for dissolution of the district within ninety days. The district may continue to operate after dissolution only as needed to collect money and make payments on any outstanding district obligations.

7. Each property in the district with outstanding assessments or liens attached shall remain subject to those assessments or liens for payment of the existing obligations of the district, notwithstanding dissolution of the district.

8. If a district formed under this section subsequently dissolves as prescribed in this subsection, the governing body may not attempt to form any district for the same purpose for at least two years after the date the district is dissolved if the proposed district includes lands formerly located within the dissolved district.

O. Districts that are located in slum or blighted areas as defined in section 36-1471 are exempt from subsection N of this section.
A.R.S. § 48-579 — Arizona Code / Title 48 / Chapter 4 / Article 2 / Section 579
48-579 Protest against proposed improvement; protest as bar to improvement proceedings; objection to extent of assessment district
Status: in_force

48-579. Protest against proposed improvement; protest as bar to improvement proceedings; objection to extent of assessment district

A. The owners of a majority of the frontage of the property fronting on the proposed improvement, or, when the cost of the improvement has been made chargeable upon a district, the owners of a majority of the frontage of property contained within the limits of the assessment district, may make a written protest against the improvement within fifteen days after the date of the last publication of the resolution of intention, or within fifteen days after the completion of the posting of notices by the superintendent of streets if such date is subsequent to the day of the last publication.

B. The protest shall show a description of the property and the amount of the frontage owned by each signer together with his post office address, and shall be filed with the clerk who shall endorse thereon the date of delivery to him, and the protests so delivered and endorsed, if sufficient, shall be a bar to any further proceedings in making the improvement for six months from the date the protest is filed, unless the owners of one half or more of the frontage as aforesaid shall meanwhile petition for the work to be done. No portion of the improvement included in any proceeding barred by the protest shall be included within a new proceeding within six months from filing the protest, unless the owners of one half or more of the frontage of property fronting upon such portion petition for the work to be included in the new proceeding.

C. When the cost of the improvement has been made chargeable upon a district, objections to the extent of the district to be assessed to pay the expenses of the improvement may be made by an owner in the assessment district within the time provided for the filing of protests against the work. The objections shall show the amount of frontage owned by each signer, and his post office address.

D. When an objection to the extent of the proposed assessment district has been filed, the governing body of the municipality shall fix a time for hearing the objection, and the clerk shall notify the objectors by mail at the address given by each objector of the date of the hearing at least ten days prior to the hearing.

E. At the hearing, which may be adjourned, the governing body shall hear and pass upon the objections, and its decision shall be final and conclusive. It may modify the extent of the proposed assessment district, in which event a new resolution of intention shall be passed containing a description of the modified district, which shall be published, and notices thereof posted as required of an original resolution of intention.
A.R.S. § 48-154 — Arizona Code / Title 48 / Chapter 1 / Article 4 / Section 154
48-154 Bonds payable only from revenue pledged; bonds not district indebtedness
Status: in_force

48-154. Bonds payable only from revenue pledged; bonds not district indebtedness

No holder of any bonds issued under this article shall have the right to compel any exercise of the taxing power of the district to pay the bonds or the interest thereon. Each bond issued under this article shall recite in substance that the payment of the bond and the interest thereon is enforceable exclusively from the revenue pledged to its payment. Bonds issued under this article by the district shall not be a debt of the district, nor shall payment thereof be enforceable out of any funds other than the revenue pledged to the payment thereof.
A.R.S. § 48-501 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 501
48-501 Definitions
Status: in_force

48-501. Definitions

In this article, unless the context otherwise requires:

1. "City council" and "council" includes any body or board in which is vested by law the legislative power of a municipality.

2. "Clerk" or "city clerk" includes any person or officer who acts as clerk of the city or town council.

3. "Improvement" includes all the improvements mentioned in this article, and the term or terms "street opening or widening" and "opening or widening" include all improvements mentioned in this article.

4. "Municipality" and "city" includes counties, incorporated cities and towns and other corporations organized for municipal purposes.

5. "Owner" and "any person interested" includes:

(a) The person owning the fee to real property.

(b) The person in whom, on the day any protest or petition is filed, the legal title to real property appears by deeds recorded in the county recorder's office of the county in which the city or town is situated.

(c) Any person in possession of real property, as the executor, administrator, trustee under an express trust, guardian or other legal representative of the owner.

(d) Any person in possession of real property under a recorded written contract of purchase thereof.

(e) Any person in possession of real property, as lessee thereof under a recorded lease which requires such lessee to pay or discharge all assessments for street or other public improvement that may be levied or assessed against such real property, and the holder of a mortgage or lien against the real property.

6. "Property of a railroad or street railroad" includes property owned or controlled by any person, as a railroad, street railroad or interurban railroad right of way whether owned or controlled in fee or as an easement or by virtue of a franchise or otherwise, and the roadbed, ties and rails located on such right of way. Such property shall be assessed and the assessment thereof enforced in the same manner and to the same effect as other lands and property in the assessment district.

7. "Street superintendent" includes any officer or board who, by law, has charge of streets or the improvement thereof in a city or town. In a city or town having no street superintendent, the council may appoint a person to perform the duties imposed on the street superintendent, and such person shall be deemed "street superintendent."

8. "Treasurer" or "city treasurer" includes any person or officer who has charge and makes payment of city or town funds.
A.R.S. § 48-178 — Arizona Code / Title 48 / Chapter 1 / Article 5 / Section 178
48-178 Determination of validity of contract and bonds by attorney general
Status: in_force

48-178. Determination of validity of contract and bonds by attorney general

Notwithstanding the provisions of any general, special or local law, any district may submit to the attorney general any contract or agreement, or any bonds issued under the contract or agreement entered into pursuant to the provisions of this article after the bonds have been prepared, signed and sealed. Upon submission to the attorney general, he shall examine into and render an opinion upon the validity of the contract or agreement or of any bonds and the regularity of all proceedings in connection with the execution and issuance thereof. If the contract, agreement and bonds have been executed and issued in conformity with the constitution and laws of the state, and are binding, legal and valid obligations of the district and enforceable according to the terms thereof, the attorney general shall certify in substance upon the back of each of the bonds, and on the back of any contract or agreement or of a certified copy thereof so submitted to him, that it is issued or executed pursuant to the constitution and the laws of the state. The certificate shall be conclusive evidence of the authority of the district to enter into the contract or agreement or to issue the bonds and of the validity thereof.
A.R.S. § 48-549 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 549
48-549 Resolution calling hearing when improvement bonds remain unsold; publication; determination of continuance or abandonment of project
Status: in_force

48-549. Resolution calling hearing when improvement bonds remain unsold; publication; determination of continuance or abandonment of project

A. When bonds authorized to be issued under the provisions of this article have been advertised for sale under the provisions of section 48-543, and the bonds have not been sold within two years from the date of the first advertisement for sale, the governing body of the municipality authorizing issuance of the bonds may provide for a hearing of all persons interested in the property affected by the opening or widening proceedings for the purpose of determining whether or not the proceedings shall be abandoned under the provisions of section 48-517 or whether they shall be continued by sale of the improvement bonds theretofore authorized without reappraisal of compensation and damages, or benefits, or whether they shall be continued under a reappraisal of the compensation and damages awarded for taking the property and of the benefits assessed for such opening or widening.

B. The hearing may be provided for by resolution which shall state:

1. The name of the street proposed to be opened or widened.

2. The approximate limits between which the opening or widening is to be made.

3. The time and place of the hearing.

4. That the purpose of the hearing is to determine whether or not the proceedings shall be abandoned or shall be continued by sale of the improvement bonds theretofore authorized without reappraisal of compensation and damages, or benefits, or whether they shall be continued under a reappraisal of compensation and damages awarded for the taking of property and of the benefits assessed for such street opening or widening.

5. That all owners of property and persons having an interest in or lien upon property proposed to be taken for public purposes, or included in the district to be assessed, as described in the proceedings theretofore had and taken at or before the time fixed for the hearing, may file written request as to the action desired by them in regard to the matter.

C. The resolution, or a notice stating the matter as provided in subsection B of this section to be stated in the resolution, shall be published in a daily or weekly newspaper published in the municipality, on not less than two different days before the day fixed for the hearing, the first of which shall be not less than five days before the day fixed for the hearing.

D. At the hearing all persons interested shall be heard in support of written requests filed by them. The hearing may be continued from time to time by the governing body, and upon termination of the hearing or continuance thereof, the governing body shall enter an order in its minutes, determining what action shall be taken with respect to the proceedings.
A.R.S. § 48-242 — Arizona Code / Title 48 / Chapter 1 / Article 8 / Section 242
48-242 Voluntary contributions of district revenues; method of determining valuations; properties included; credits against gross payment; time of payment
Status: in_force

48-242. Voluntary contributions of district revenues; method of determining valuations; properties included; credits against gross payment; time of payment

A. In the exercise of the powers granted them by law, districts, acting through their respective boards of directors, shall have the additional power to make voluntary contributions of money to the state of Arizona and to any county, city, town, school district or other political subdivision for which property taxes are levied and in which district properties or facilities are located in accordance with the provisions of this section.

B. Each district electing to make voluntary contributions shall, on or before the first day of April of each year, notify the county assessor of the county in which such properties are located of its election to make a contribution under this article. The department of revenue shall determine the full cash value of all of the properties related to the generation, transmission and distribution of electric energy of such district within the state utilizing as nearly as practicable the same procedures and methods of determining the full cash value as are applied to properties of like character and devoted to the same use.  The department of revenue shall, on or before the third Monday in June, transmit to the several boards of supervisors such determination. The county assessor of each county where district electric facilities are located, with such assistance as may be required from the department of revenue and the district, shall on or before the third Monday in August of each year compute the gross contribution to be made, based upon the valuation determined by the department of revenue and the method of assessment applied in assessing ad valorem taxes of properties of like character and devoted to the same use in such county for the current taxable year.

C. There shall be deducted from the statewide gross contribution of the district the following:

1. That portion of the contribution related to plant for pumping.

2. Ten thousand dollars.

3. Any tax or assessment paid to the state of Arizona or any political subdivision thereof during the preceding calendar year other than transaction privilege taxes, highway taxes, unemployment taxes, equipment weight fees, improvement district assessments and any other taxes paid by the district.

4. The annual average of the total water costs devoted to municipal use during the latest three calendar years.

The district shall submit to the county assessor of each county where district electric facilities are located on or before May 1 of every year factors necessary to compute each county's proportion of the total deductions provided for herein. The district shall also submit to the department of revenue on or before May 1 of every year such information as may be necessary to enable the department of revenue to verify the factors necessary to compute the total deductions provided for herein. On or before July 15 the department of revenue shall submit to the county assessors its calculation of such factors, with the methods of computing such factors, and such factors shall be utilized by the county assessors.

D. The county assessor shall, at the time he submits to the board of supervisors the assessment roll, and with such assistance as may be required from the department of revenue, the district, the county superintendent of schools and other political subdivisions, also submit to such board his estimate of the net contributions which will be received by the county treasurer during the ensuing fiscal year. The county assessor shall supply to the county superintendent of schools and other political subdivisions information concerning such estimate of net contributions needed in the preparation of county school district and other political subdivisions' budgets.  The values used to determine net contributions shall not be included in the publication of net assessed values pursuant to sections 42-17052 and 42-17151.

E. One-half of such contribution shall be paid to the county treasurer of the county in which such property is located, on the first Monday in November of each year, and one-half thereof on the first Monday of May of the succeeding year.
A.R.S. § 48-141 — Arizona Code / Title 48 / Chapter 1 / Article 4 / Section 141
48-141 Definitions
Status: in_force

48-141. Definitions

In this article, unless the context otherwise requires:

1. "Board of directors" means the board having charge of the affairs of the district.

2. "Bond" means any bond issued pursuant to this article.

3. "District" means any irrigation or agricultural improvement district located in a federal reclamation project, organized pursuant to law.

4. "Undertaking" means the purchase, construction, leasing or acquisition of any real or personal property, works or facilities which the district is authorized by law to purchase, construct, lease or otherwise acquire, or the improvement, reconstruction, extension or addition to any real or personal property, works or facilities owned or operated by the district, but does not include the purchase or acquisition by the exercise of the right of eminent domain or condemnation of any existing works or facilities, nor the purchase, construction, leasing or acquisition of, or the extension or addition of, works or facilities designed to serve areas or territories outside the boundaries of the federal reclamation project in which the district is located, or areas or territories already being served or which within twelve months past have been served by existing works or facilities belonging to others.
A.R.S. § 48-201 — Arizona Code / Title 48 / Chapter 1 / Article 6 / Section 201
48-201 Definitions
Status: in_force

48-201. Definitions

In this article, unless the context otherwise requires:

1. "District" means any irrigation, drainage, flood control, agricultural improvement, electrical, water conservation or power district organized under the laws of this state.

2. "Governing body of the district" means the board of directors, board of trustees, district supervisors, or any other name by which the body charged with the administration of the affairs of a district may be known.

3. "Person" means any individual, firm, partnership, joint venture, corporation or association.
A.R.S. § 48-528 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 528
48-528 Sale of delinquent property; purchase by municipality
Status: in_force

48-528. Sale of delinquent property; purchase by municipality

A. On the day fixed for the sale, the street superintendent shall, at 10 o'clock a.m., or at any time to which the sale may be adjourned or continued by him, commence the sale of the property advertised, beginning at the head of the list, and continuing in numerical order of lots or parcels of land until all are sold. Each lot, piece or parcel of land separately assessed shall be offered for sale separately, and the person who will take the least quantity of land, and then pay the amount of the assessment, penalty and costs due shall become the purchaser.

B. If there is no purchaser for any lot, piece or parcel of land offered for sale, it shall be struck off to the municipality, as purchaser, and the city or town council shall appropriate from the general fund of the treasury the amount required for the purchase, and shall order the treasurer to place the amount in the special fund for such improvement.
A.R.S. § 48-545 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 545
48-545 Collection of assessment installments; notice of delinquent installment
Status: in_force

48-545. Collection of assessment installments; notice of delinquent installment

A. All assessments not certified through the clerk shall remain collectible by sale of the property as provided in this article, but the superintendent shall promptly collect all installments of principal and interest on the assessments so certified to the clerk. The superintendent shall, thirty days before any installment of principal or interest becomes due, give notice by mail to every person interested who has filed his name and address with the superintendent, and by publication in not smaller than eighteen point type at least two times in a daily newspaper published and circulated in the municipality, or at least two successive insertions in a weekly or semiweekly newspaper so published and circulated.

B. The notice shall serve for all assessments in the municipality becoming due on the date specified therein, and shall be substantially in the following form: "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 the _____ day of _______________, l9____ 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."

C. The council may publish a more detailed notice, in smaller type, but the heading of the notice shall not be smaller type than eighteen point. The first publication of notice shall be at least thirty days before the installment is payable. The method of publication of notice provided for in this section shall apply to and govern all bonds and assessments heretofore issued and levies, and all notices of special assessments due on improvements shall be given and published in accordance herewith.

D. When an installment is paid, the superintendent shall note in his record the date of the payment, the name of the person by or for whom it is paid and shall, if requested, give receipt therefor.

E. On the day succeeding the date on which the installment becomes due all installments unpaid shall become delinquent, and the superintendent shall certify such fact on his records and mark each installment delinquent and add five per cent to the amount of each installment.
A.R.S. § 48-513 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 513
48-513 Referee's report; objections; notice of hearing; court action on report
Status: in_force

48-513. Referee's report; objections; notice of hearing; court action on report

A. Upon filing the referee's report the court shall, upon motion of any party, appoint a day for hearing the report, not less than fifteen days thereafter. Notice of the time and place of the hearing shall, at least ten days before the time so appointed, be served on all other parties, except those in default.

B. The plaintiff, or any defendant who has answered, may file objections in writing to the report, specifying the grounds, at any time not less than one day prior to the hearing.

C. The clerk of the court shall give notice of filing the report and of the time and place appointed for the hearing to all persons owning or having an interest in any property included within the assessment district described in the resolution of intention, by causing the notice to be published for two days in a daily newspaper published and circulated in the city. If there is no daily newspaper, then publication shall be by at least one insertion in a weekly newspaper so published and circulated. The publication shall commence at least five days before the time appointed for hearing the report, and shall require all persons owning or having an interest in any property included within the assessment district to intervene in the action, and file, in the office of the clerk of the court, their objections in writing to the report specifying the grounds upon which the objections are based. The notice shall also contain a description of the assessment district as set forth in the resolution of intention.

D. At any time within not less than one day prior to the hearing, a person not a party to the action owning, or having an interest in, any property included within the assessment district, may intervene in the action and file objections in writing to the report, specifying the grounds upon which the objections are based and such person so intervening may appear and contest the report and introduce evidence in support of the objections.

E. After hearing the report and objections, the court may confirm the report, may modify it and confirm it as modified or may set it aside and order a new report from the same referees, or from new referees to be appointed. If new referees are appointed, the same proceedings shall be had as upon the first reference.
A.R.S. § 48-205 — Arizona Code / Title 48 / Chapter 1 / Article 6 / Section 205
48-205 Application of article
Status: in_force

48-205. Application of article

Nothing in this article shall be deemed to apply to a contract between a district and the federal government under the provisions of article 5 of this chapter.
A.R.S. § 48-318 — Arizona Code / Title 48 / Chapter 2 / Article 1 / Section 318
48-318 Alternative plan; costs as special assessment and lien of district; collection
Status: in_force

48-318. Alternative plan; costs as special assessment and lien of district; collection

A. The cost, when fixed and determined under the alternative plan for eradication of noxious weeds, shrubs, vines and grasses, shall constitute special assessments and a lien of the district against the respective tracts, parcels or lots of land described.

B. The assessments shall then be certified by the board of directors to the county treasurer who shall add them to the next regular statements for other property taxes levied against the respective tracts, parcels or lots of land described, and who shall collect the amounts so assessed and levied at the time and in the manner, and subject to the same procedure and penalties for delinquency, as other property taxes.
A.R.S. § 48-591 — Arizona Code / Title 48 / Chapter 4 / Article 2 / Section 591
48-591 Action against property owner to collect assessment
Status: in_force

48-591. Action against property owner to collect assessment

A. At any time after thirty-five days from the date of the warrant, or, if any objection filed with the governing body as provided in section 48-590 is denied, at any time after five days from its decision, the contractor may sue the owner of the lot assessed and recover the amount of an assessment remaining unpaid with interest thereon at the rate of eight per cent per annum until paid, and to foreclose the lien of the assessment.

B. Where personal demand has been made, and the owner has refused to pay the assessment so demanded, the plaintiff may recover a reasonable attorney's fee.

C. Only one action shall be commenced for the foreclosure of liens arising under a single proceeding against the same defendant.

D. The warrant, assessment and diagram, with the affidavit of demand and nonpayment, shall be prima facie evidence of the regularity and correctness of the assessment and of the prior proceedings and acts of the superintendent and governing body, upon which the warrant, assessment and diagram are based, and like evidence of the right of plaintiff to recover.
A.R.S. § 48-509 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 509
48-509 Complaint in condemnation action
Status: in_force

48-509. Complaint in condemnation action

The complaint filed in the action provided for by section 48-508 shall set forth, or state the substance of, the resolution ordering the improvement, but need not set up the proceedings had before bringing the action. The resolution shall be conclusive evidence in the action of the public necessity of the proposed improvement, and that the improvement is located in the manner which will be for the greatest public good and the least private injury.
A.R.S. § 48-520 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 520
48-520 Written assessment
Status: in_force

48-520. Written assessment

A. The street superintendent shall make the assessment in writing, describing each lot, piece or parcel of land assessed for the improvement, designating each with a number, and shall also designate each lot, piece or parcel of land on the diagram with the same number. The diagram shall thereupon be attached to and become a part of the assessment.

B. The assessment shall show the total sum to be raised thereby, as provided in this article, and the items of the total sum, and opposite each lot, piece or parcel of land assessed the amount assessed thereon and the name of the owner thereof, if known to the street superintendent, or if unknown, the word "unknown" shall be written instead of the name.

C. An error or mistake in the designation of the owner of a lot, piece or parcel of land, or of his interest therein, shall not affect the validity of the assessment.
A.R.S. § 48-151 — Arizona Code / Title 48 / Chapter 1 / Article 4 / Section 151
48-151 Certification of bonds by attorney general
Status: in_force

48-151. Certification of bonds by attorney general

Any district may submit to the attorney general any bonds issued under this article after all proceedings for their issuance have been taken. Upon submission the attorney general shall examine into and give an opinion upon the validity of the bonds and the regularity of all proceedings in connection therewith. If the proceedings conform to the provisions of this article, and the bonds when delivered and paid for will constitute binding and legal obligations of the district according to the terms thereof, the attorney general shall certify in substance upon the back of each of the bonds that it is issued in accordance with the constitution and laws of this state.
A.R.S. § 48-558 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 558
48-558 Providing for procedural rules relating to improvement bonds
Status: in_force

48-558. Providing for procedural rules relating to improvement bonds

A. The governing body shall provide an appropriate procedure for permitting setoff of compensation and damages against assessments, for determining the owners or lienors who are entitled to payment of compensation and damages, for permitting owners or lienors, or both, to elect whether bonds shall be issued or the assessment paid in cash, for refunding the owners or lienors amounts paid in excess of those finally determined to be payable, for collecting any deficiency in amounts paid, and for any other act or thing which may become necessary or proper to carry out the intent and purpose of sections 48-549 through 48-557 and this section. In providing such procedure, the governing body shall not be bound or limited by provisions of this article in conflict therewith.

B. The time allowed the property owners for an election provided for by the governing body shall be fixed by the body and may run concurrently with any other period of notice required to be given under this article or under any resolution of the governing body.
A.R.S. § 48-305 — Arizona Code / Title 48 / Chapter 2 / Article 1 / Section 305
48-305 Qualifications of electors
Status: in_force

48-305. Qualifications of electors

A. A qualified elector is a person of the age of eighteen years or over who possesses the property qualifications provided in this article for ninety days immediately preceding the date of the election at which he votes, and who has resided continuously for six months immediately preceding the election within the boundaries of the proposed district.

B. When the holder of the recorded title to property is a married person, then the spouse of the holder shall also be entitled to vote.
A.R.S. § 48-319 — Arizona Code / Title 48 / Chapter 2 / Article 1 / Section 319
48-319 Tax for enforcement expenses; assessment and collection
Status: in_force

48-319. Tax for enforcement expenses; assessment and collection

A. The board of supervisors of a county in which a noxious weed district has been established, at the time of its annual meeting for the purpose of fixing the county tax levy for the ensuing year, shall provide for such additional taxes as will be necessary to defray the expenses of enforcing the provisions of this article.

B. The tax levy shall be assessed and shall be a lien against lands, and collected from the holders of title or evidence of title to lands within the district on the basis of acreage owned, and shall be collected and enforced as other taxes.
A.R.S. § 48-182 — Arizona Code / Title 48 / Chapter 1 / Article 5 / Section 182
48-182 Appeals
Status: in_force

48-182. Appeals

A. An appeal may be taken to the supreme court from the judgment at any time within ten days after entry of the judgment. The appeal shall be taken, perfected and heard in the manner prescribed by law for appeals in civil actions from the superior court.

B. If no appeal is taken or if taken and the judgment of the superior court is affirmed by the supreme court, the judgment shall be conclusive as to the validity of the contract or agreement and the terms and provisions thereof, any bonds, taxes or provisions for reserves, and shall not be questioned in any court. All issues which were or might have been raised at the hearing on the petition shall thereafter be res judicata in all actions involving the validity of any of the provisions included in the judgment.

C. The costs of the proceedings shall be allowed or apportioned between the parties in the discretion of the court.
A.R.S. § 48-522 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 522
48-522 Objections to assessment; hearing
Status: in_force

48-522. Objections to assessment; hearing

A. All objections to assessments shall be in writing and shall be filed with the clerk within the time prescribed in the notice.

B. The clerk shall, at the next meeting of the council after expiration of the time for filing objections, present the assessment and all objections properly filed to the council. The council shall hear the objections at the meeting, or at an adjourned hearing, and pass upon the assessment, and may confirm, modify or correct the assessment, reduce or increase the amount assessed against any lot, piece or parcel of land without further notice, or may order a new assessment, upon which like proceedings shall be had as in an original assessment. Before any increase is ordered, however, all persons present at the meeting interested in the assessment shall be given an opportunity to be heard. If there are no objections, the council shall, at any meeting after the expiration of the time for filing objections, confirm the assessment.

C. The action of the council upon such objections and assessment shall be filed and conclusive.
A.R.S. § 48-578 — Arizona Code / Title 48 / Chapter 4 / Article 2 / Section 578
48-578 Publication of resolution of intention; posting notice of resolution
Status: in_force

48-578. Publication of resolution of intention; posting notice of resolution

The resolution of intention shall be published in successive issues five times in a daily newspaper, or two times in a weekly or semiweekly newspaper, published and of general circulation in the municipality. The superintendent of streets shall also cause to be conspicuously posted along the line of the proposed improvement, at not more than three hundred feet apart, notices of the passage of the resolution. The notice shall be headed "Notice of proposed improvement" in letters at least one inch in height, and shall state the fact of the passage of the resolution of intention, and briefly describe the improvement proposed.
A.R.S. § 48-147 — Arizona Code / Title 48 / Chapter 1 / Article 4 / Section 147
48-147 Form of bonds
Status: in_force

48-147. Form of bonds

A. Bonds issued under this article shall be fully negotiable within the meaning and for all purposes under the applicable provisions of title 44. They may be in one or more series, bear such dates, be payable in such medium of payment, at such places, carry such registration privileges, be executed in such manner, contain such other terms, covenants and conditions, and be in such form, either couponed or registered, as the board of directors may by resolution prescribe. They shall be payable in equal annual installments, or they shall be of such maturities that the amount required for the payment of interest and principal becoming due thereon each year will be substantially the same, and in either event the final payment shall be due not more than thirty years from the date of issuance, but the first installment may be payable on such date as the board of directors prescribes, not more than two years after the date of issuance. Any or all such bonds shall be callable at such times, on such terms and in such manner as the board of directors by resolution prescribes. The bonds shall bear interest, payable semiannually, at the rate or rates set by the accepted bid which rate shall not exceed the maximum rate of interest set forth in the resolution calling the election, and shall be sold at not less than par to the person making the best bid therefor.

B. The board of directors shall call for bids thereon by giving thirty days notice thereof by publication in a newspaper of general circulation within the county in which the office of the board of directors is located. The notice shall be in such form as prescribed by the board of directors.  The bids shall be for the entire bond issue unless the board of directors by resolution allows bidding therefor in parcels of less than the entire issue.

C. Pending the preparation of the definitive bonds, interim receipts or certificates may be issued to the purchasers of the bonds in such form and with such provisions as the board of directors may determine.
A.R.S. § 48-582 — Arizona Code / Title 48 / Chapter 4 / Article 2 / Section 582
48-582 Assessment of public property
Status: in_force

48-582. Assessment of public property

A. When a lot belonging to the United States, the state, a county, city, school district or any political subdivision or institution of the state or county, fronts upon the proposed work or improvement, or is included within the district declared by the governing body in its resolution of intention to be the district to be assessed to pay the costs and expenses thereof, the governing body shall, in the resolution of intention, declare whether or not such lot shall be omitted from the assessment thereafter to be made.

B. If the lot is omitted from the assessment, then the total expense of all work done shall be assessed on the remaining lots fronting on the work or improvement, or lying within the assessment district, without regard to the omitted lot.

C. If the governing body declares the lot included in the assessment, or if no declaration is made respecting the lot, then the municipality shall be liable for and shall pay such sum as thereafter may be assessed against the lot. The amount of the assessment levied against the lot may be included in any bonds issued for the improvement, and if so included, the assessments shall bear the same interest, and be payable by the municipality in installments, as assessments against property of private persons.

D. The municipality may contract with the state, or body to which the lot belongs, for payment to the municipality of the assessment and interest as it becomes due and payable, and the state, or such body, shall perform the contract.
A.R.S. § 48-544 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 544
48-544 Purchase of improvement bonds by city
Status: in_force

48-544. Purchase of improvement bonds by city

The city or town may, without advertising or selling the improvement bonds, advance to the appropriate fund the par value of all or any part of the bonds, whereupon the city or town shall have the same rights for the enforcement and collection thereof as a purchaser, and may at any time sell the bonds to reimburse itself therefor.
A.R.S. § 48-557 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 557
48-557 Deficiency in fund; temporary advancements
Status: in_force

48-557. Deficiency in fund; temporary advancements

If there is a deficiency in the funds collected from the special assessments, the municipality shall make good the deficiency by transferring into the special fund out of its general fund an amount sufficient to make such deficiency good, reimbursing itself from the funds collected from the installments when they are received, or from any monies thereafter coming into the fund.
A.R.S. § 48-554 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 554
48-554 Publication of notice of right to review of reappraisal; judicial review; review of assessment; procedure to obtain review; trial
Status: in_force

48-554. Publication of notice of right to review of reappraisal; judicial review; review of assessment; procedure to obtain review; trial

A. As soon as the reappraisal has been approved by the governing body and refiled in the office of the superintendent of streets, the superintendent shall publish a further notice in which he shall refer to the opening or widening proceedings by the name of the street to be opened or widened, stating approximately the limits within which the opening or widening is located, and advising all persons interested in the property to be taken that they may, within twenty days from the date of the first publication, file an action in the superior court of the county in which the municipality is situated for a judicial review of the right to take the property and the amount of compensation and damages awarded for taking the property in which they are interested, and advising all persons interested in property to be assessed for the improvement that they may within twenty days from the date of the first publication appeal to the governing body of the municipality for a review of the assessment against their property.

B. The appeal to the superior court shall be taken by filing an action in court praying for a judicial review of the right of the municipality to take the property, and, if the right to take the property is sustained, for the court to fix the amount of compensation and damages for the property to be taken.

C. The municipality may answer the complaint in the cause on or before twenty days after it is served, and the court shall promptly determine the right of the municipality to take the property.

D. If the right of the municipality to take the property is sustained, the court shall immediately enter an order to that effect and the action shall stand for trial as to the compensation and damages to be paid for the property taken. The issue shall be tried to a jury, unless a jury is waived by the parties.

E. All reappraisal figures from which appeal is not taken, or of which review proceedings are not filed and served within the time provided for in this section shall be final and conclusive.
A.R.S. § 48-402 — Arizona Code / Title 48 / Chapter 3 / Article 1 / Section 402
48-402 Petition to form district; contents of petition
Status: in_force

48-402. Petition to form district; contents of petition

A. Any group of fifteen or more persons or any number of persons who own at least seventy-five per cent of the acreage of the proposed district, who are the owners of any crop being grown within this state may petition to the board of supervisors of the county in which the crop is being grown for the formation of a pest control district for the purpose of preventing the establishment or eradicating any pest not of common occurrence on the crop within the district. The petition may consist of any number of separate instruments which shall be duplicates, except for the signature, address, and acreages of the crop of the signers.

B. The petition shall include:

1. The name of the crop for which the district is requested.

2. The name of the pest, the establishment of which is to be prevented, or eradication of which is sought.

3. The boundaries of the district requested.

4. The name and address of each signer of the petition; acreage and varieties of the crop enumerated in the petition owned by him, together with the owner's valid signature.

5. A list of the proposed directors of the district.
A.R.S. § 48-516 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 516
48-516 Appeals
Status: in_force

48-516. Appeals

An appeal may be taken from the judgment within thirty days from the entry thereof, and from any order granting or denying a new trial within ten days after the entry of the order.
A.R.S. § 48-244 — Arizona Code / Title 48 / Chapter 1 / Article 8 / Section 244
48-244 Right of appeal and civil action
Status: in_force

48-244. Right of appeal and civil action

A. Any district, public official, person or political subdivision not satisfied with a determination made by the department of revenue pursuant to this article shall be entitled to the same remedies provided for under title 42.

B. Any district, public official, person or political subdivision not satisfied with a determination made by a county assessor pursuant to this article may file a civil action to determine the correct amount due; in such action, the only issue shall be the correctness of the computation of the amount due, and when said determination is finally adjudicated it shall be payable as hereinbefore provided. Any such action shall have precedence over all other civil actions, both in the superior court and in the supreme court. Should the court determine that additional sums are due, said sums shall bear interest at the legal rate from and after the date upon which the same are due and payable.
A.R.S. § 48-322 — Arizona Code / Title 48 / Chapter 2 / Article 1 / Section 322
48-322 Dissolution of district
Status: in_force

48-322. Dissolution of district

A. When a majority of the resident holders of title or evidence of title, including entrymen of lands of the United States or of this state, to lands in a district petition the board of supervisors to call a special election for the purpose of submitting to the electors of the district a proposal to vote on the dissolution of the antinoxious weed district, setting forth in the petition that all indebtedness of every nature whatsoever has been fully satisfied and paid, the board of supervisors shall, if it is satisfied that all indebtedness has been fully satisfied, call an election to decide the question of the proposed dissolution. The election shall be called, held and conducted and the results determined in the same manner as the election for the organization of the district.

B. If the result of the election is in favor of the dissolution, the board of supervisors shall make and enter an order upon its records, and certify and record such order as upon organization of the district.

C. The order of dissolution of the board of supervisors shall require the assets of the district other than cash be sold by the sheriff of the county in which the district is situated in the manner provided by law for the sale of property on execution. The proceeds of the sale, together with monies on hand in the treasury of the district, shall, after payment of all costs and expenses of the dissolution of the district and sale of its assets, be paid to the treasurer of the county and placed to the credit of the school district or districts in which such district is situated.
A.R.S. § 48-308 — Arizona Code / Title 48 / Chapter 2 / Article 1 / Section 308
48-308 District inspector; appointment; report of presence of weeds; notice to landowner; classification
Status: in_force

48-308. District inspector; appointment; report of presence of weeds; notice to landowner; classification

A. An inspector shall be appointed by the board of directors to examine and inspect periodically all lands, irrigation canals, ditches, rights of way or laterals lying within the boundaries of the district, and all roads, highways, streets, alleys or other thoroughfares or premises within the district.

B. If the inspector finds noxious weeds, shrubs, vines or grasses of the kind and character named and described in the petition for the formation of the district, he shall report the fact to the board of directors.

C. Upon receipt of the report, the board shall serve upon the owner, lessee or tenant, or upon any person in charge of the infected lands or premises, a notice of the presence of the noxious weeds, shrubs, vines or grasses. The notice shall be served in the same manner as a summons issued from the superior court.

D. If within five days after service of the notice the person notified has not taken adequate steps to eradicate the noxious weeds, shrubs, vines or grasses complained of, or having commenced work recklessly fails or refuses diligently to prosecute the work, or if, in any event, allows and permits any of the noxious weeds, shrubs, vines or grasses to go to seed, he is guilty of a class 2 misdemeanor.
A.R.S. § 48-505 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 505
48-505 Resolution or ordinance of intention to order improvement; petition
Status: in_force

48-505. Resolution or ordinance of intention to order improvement; petition

Before ordering an improvement to be made, the city or town council shall comply with both of the following:

1. Pass a resolution or ordinance declaring its intention to do so, describing the improvement and the land necessary or convenient to be taken therefor, and specifying the boundaries of the assessment district to be benefited by the improvement and to be assessed to pay the expense of the improvement. The resolution or ordinance of intention may be combined in a single resolution or ordinance of intention to make public improvements pursuant to section 48-576.

2. If the city or town council determines that the district should be formed and after the final resolution of any protests made pursuant to section 48-507, the city or town council shall submit within one hundred twenty days to the city or town clerk a petition to form the district that is signed by owners of more than one-half of the taxable property units within the area of the proposed district and that is signed by persons owning collectively more than one-half of the assessed valuation of the property within the area of the proposed district.  Property that is exempt pursuant to title 42, chapter 11, article 3 is not considered in determining the total assessed valuation of the proposed district and owners of property that is not subject to taxation are not eligible to sign the petition. On verification of the petition signatures, the city or town council may form the improvement district and order the improvement as otherwise provided by law.
A.R.S. § 48-553 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 553
48-553 Hearing on reappraisal report; publication of notice; refiling report on approval
Status: in_force

48-553. Hearing on reappraisal report; publication of notice; refiling report on approval

A. As soon as the reappraisals provided for in sections 48-551 and 48-552 are completed, the appraiser or appraisers shall certify and file them in the office of the superintendent of streets, and the superintendent shall thereupon set a time for reviewing and passing upon the reappraisals, including the compensation and damages to be awarded for taking property and the assessments for benefits. He shall give notice of the hearing by publication in a daily or weekly newspaper published in the municipality. The notice shall appear on at least two different days of publication before the date of the hearing, and the first publication shall appear not less than five days before the date of the hearing.

B. Notices shall state:

1. The time and place fixed for the hearing.

2. That at the hearing the governing body will consider and pass upon all reappraisals made by the appraiser or appraisers.

3. That the reappraisals are on file in the office of the superintendent of streets where they may be seen and examined by interested property owners.

4. That all owners of property or persons having liens upon or interested in property to be taken for the improvement, or to be assessed therefor, shall have the right to file written objections to the reappraisals and may appear at the hearing in person, or by counsel, and be heard in support of objections filed by them or against changes in the figures made at the hearing.

C. The governing body, at the time fixed for the hearing, may continue it by order in their minutes, or may proceed therewith. It shall hear all persons interested and shall approve the reappraisal figures or make such changes therein at the hearing, or any postponement thereof, as it finds just and proper. All such changes shall be entered upon the minutes of the legislative body.

D. Upon conclusion of the hearing, the governing body shall approve the reappraisal figures with any changes it may have made therein, and they shall be refiled in the office of the superintendent of streets.
A.R.S. § 48-590 — Arizona Code / Title 48 / Chapter 4 / Article 2 / Section 590
48-590 Delivery of warrant and assessment to contractor; demand for payment; release of assessments; review of assessment
Status: in_force

48-590. Delivery of warrant and assessment to contractor; demand for payment; release of assessments; review of assessment

A. After the warrant and assessment are recorded, they shall be delivered to the contractor, or to the treasurer of the municipality if the municipality charges itself with the duty of making demands for the payment of the several assessments, together with one of the diagrams, and by virtue of the warrant, the contractor or treasurer, as the case may be, is authorized to demand and receive the amount of the several assessments.

B. The contractor or treasurer, as the case may be, shall call upon the person assessed, either in person or by use of the United States mail if the person can conveniently be found, and demand payment, and if paid shall give a receipt therefor. The receipt, when presented to the superintendent, shall be an order to the superintendent to release the assessment.

C. The contractor or treasurer shall promptly notify the superintendent of all payments made to the contractor or treasurer, whereupon the superintendent shall release assessments which have been fully paid. When the name of the owner of the lot is stated as "unknown" on the assessment, the contractor or treasurer shall demand payment of a person in possession. If someone is in possession, such demand may be made either by use of the United States mail, if a mailing address for the person in possession can be determined, or in person. If the premises are unoccupied or the person in possession cannot be found, such demand is unnecessary.

D. The warrant shall be returned to the superintendent within thirty days after its date with a "return" endorsed thereon, signed by the contractor or treasurer, as the case may be, verified upon oath stating the nature and character of the demand, and whether any assessments remain unpaid in whole or in part, and the amount thereof. In the absence of fraud or bad faith, the verified statement of the person making the return is conclusive proof that the demand for payment was made upon each owner, person in possession or each parcel of property as required by this section. The superintendent shall record the return so made in the margin of the record of the warrant and assessment. After return of the assessment and warrant all amounts remaining due shall draw interest at the rate of eight per cent per annum until paid or, upon the issuance of bonds, at the rate specified in the bonds payable for the semiannual period specified in the bonds notwithstanding the fact that the installments of assessments may be due at dates earlier than installments of interest are payable on the bonds.

E. After completion of the work, the superintendent shall notify the governing body of such fact, and the board shall fix a time when it will hear and pass upon the assessment and the proceedings theretofore had and taken, which shall not be less than twenty days thereafter. The governing body shall cause notice of the hearing to be given by publication for five days in a daily newspaper published and circulated in the municipality, or two times in a semiweekly or weekly newspaper so published, and the street superintendent shall cause notices of the time and place of the hearing to be mailed by first class mail, at least twenty days before the hearing date, to all persons owning real property affected by the assessments as the names and addresses appear on the last certified property tax roll. If no address appears for any person on the last certified tax roll, then no notice need be mailed to such person. The street superintendent shall make an affidavit of the mailing and shall recite therein that the persons to whom notices were mailed constitute all persons whose names and addresses appear upon the tax roll as owning property within the particular improvement area, which affidavit shall be conclusive proof that notice was mailed each person to whom notice is required to be mailed. Failure to receive notice shall not constitute any jurisdictional defect invalidating any proceeding or assessment if notice has been sent pursuant to this section.

F. If the assessment is dated before the work has been completed, the superintendent shall file with the clerk, at or prior to the hearing, a recapitulated assessment based on the actual quantities determined by the engineer to have been constructed or installed, or the actual cost of the acquisition, as the case may be, together with the known incidental expenses expended to that date and the itemized estimated incidental expenses remaining to be expended. The engineer need not recompute each individual assessment but shall determine the amount of the increase or decrease to be assessed and shall file a supplemental statement with the clerk setting forth the ratio of the differential between the contractor's bid and the recapitulated amount and ordering that each assessment be increased or decreased, as the case may be, by such ratio. If the total assessment is decreased, the treasurer shall return to the owner, if the owner can be located, that portion of each assessment previously paid in cash which represents an excess payment.

G. The owners, contractor and all other persons directly interested in the work or in the assessment, who have any objection to the legality of the assessment or to any of the previous proceedings connected therewith, or who claim that the work has not been performed according to the contract, may, prior to the time fixed for the hearing, file a written notice briefly specifying the grounds of their objections. At the time fixed for the hearing or at any time not later than ten days thereafter to which the hearing may be postponed, the governing body shall hear and pass upon the objections. The decision of the governing body shall be final and conclusive upon all persons entitled to object as to all errors, informalities and irregularities which the governing body might have remedied or avoided at any time during the progress of the proceedings.

H. If the governing body finds that the contract has not been fully performed, it shall withhold all amounts or bonds owed and not then paid, or delivered, to the contractor until such time as in its opinion the contract is fully performed. If the governing body finds that the amount or bonds left on hand to be paid to the contractor is not sufficient to pay the costs necessary to complete the work and that the contractor is not likely to complete the work according to the contract, the governing body may summon the contractor and contractor's surety for a hearing pursuant to section 48-586. The governing body may modify the amounts of the several assessments after hearing, and may order that the assessment be recomputed if it finds that the benefits to any lots do not equal the amount of such lot's respective assessment. When recomputing the assessment, the superintendent of streets shall again levy the assessments according to the benefits derived, as instructed by the governing body, notwithstanding the fact that the reduction of any assessment may cause a corresponding increase in other assessments.
A.R.S. § 48-504 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 504
48-504 Exceptions to taking of property
Status: in_force

48-504. Exceptions to taking of property

Notwithstanding the provisions of section 48-503, if a natural person or persons own a business building and the land on which same is located which is not sought to be taken and operates a business therein within the proposed district, additional land owned by such person contiguous to the business building containing an area equal to or less than the area occupied by such building shall not be subject to taking by eminent domain without the consent of the owner for the purposes of section 48-503, provided the owner has operated such business on such land for at least one year prior to the adoption of the resolution of intention. The owner shall designate in writing to the council the description of the area which shall not be subject to taking within fifteen days after receiving a written request from the council. In the event the owner fails to designate such area within such fifteen days, then the council by resolution may designate the area to be taken.
A.R.S. § 48-304 — Arizona Code / Title 48 / Chapter 2 / Article 1 / Section 304
48-304 Hearing; organizing procedure; notice of election; election procedure
Status: in_force

48-304. Hearing; organizing procedure; notice of election; election procedure

A. When the petition and bond have been filed with the board and approved, the board shall proceed as provided for the organization of an irrigation and improvement district.

B. The board shall determine and fix the boundaries and the lands to be included from which an appeal may be taken. The board shall call an election and give notice thereof for the purpose of determining whether the district shall be organized and to elect directors for the district.

C. The election, and elections thereafter held, shall be conducted and the results canvassed as provided for irrigation and improvement districts relating to water, irrigation and drainage, unless otherwise provided in this article.
A.R.S. § 48-533 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 533
48-533 Payment of condemnation judgments; final judgment
Status: in_force

48-533. Payment of condemnation judgments; final judgment

A. When there is sufficient money in the special fund allocated to the proposed improvement to pay the amounts awarded to the defendants by the judgment of condemnation, or such parts thereof as have not been paid by setoff against assessments, the amounts shall be paid to the parties entitled thereto, or into court for their benefit.

B. After proof has been made to the court of the payment of the amounts awarded by the judgment to the parties entitled thereto, or into court for their benefit, the court shall direct the judgment to be satisfied and shall enter a final judgment condemning the lands described in the complaint to the use of the plaintiff for the purposes specified in the complaint.
A.R.S. § 48-575 — Arizona Code / Title 48 / Chapter 4 / Article 2 / Section 575
48-575 Improvement districts for enhanced municipal services
Status: in_force

48-575. Improvement districts for enhanced municipal services

A. In addition to the purposes for which an improvement district may be formed under the provisions of section 48-572, an improvement district may be formed within a designated area to provide public service within the district at a higher level or greater degree than provided in the remainder of the community, including such services as public safety, fire protection, refuse collection, street or sidewalk cleaning or landscape maintenance in public areas, planning, promotion, transportation and public parking.

B. The powers and duties of the governing body of the municipality and the procedure to be followed shall be as provided in this article for other types of special improvement districts.

C. If a petition for the formation of an improvement district under the provisions of this section is presented to the governing body purporting to be signed by all of the real property owners in the proposed district, exclusive of mortgagees and other lienholders, the governing body, after verifying such ownership and making a finding of such fact, shall adopt a resolution of intention to order the improvement pursuant to the provisions of section 48-576 and shall have immediate jurisdiction to adopt the resolution ordering the improvement pursuant to the provisions of section 48-581, without the necessity of the publication and posting of the resolution of intention provided for in section 48-578.

D. The engineer shall make duplicate diagrams of the property contained within the improvement district. The diagram shall show each separate lot numbered consecutively, the area in square feet of each lot, and the area in square feet of any building or buildings located on each lot. Prior to making any assessment upon the district, the diagram shall be approved by the governing body.

E. The governing body shall make annual statements and estimates of the expenses of the district, and shall assess the total sum upon the several lots, each respectively in proportion to the benefits to be received by each lot. When the assessments have been completed, the governing body shall fix a time when it will hear and pass upon the assessments and the prior proceedings relating thereto which shall not be less than twenty days from the date of the notice. Notice of hearing shall be given in the manner provided by section 48-590, subsection E. Any person owning real property affected by the assessment who has any objection to the legality of the assessment, or to any of the previous proceedings connected therewith, may prior to the time fixed for the hearing file a written notice briefly specifying the grounds of the objection. At the time fixed for the hearing or at any time not later than ten days thereafter to which the hearing may be postponed, the governing body shall hear and pass upon the objections. The decision of the governing body shall be final and conclusive upon all persons entitled to object as to all errors, informalities and irregularities which the governing body might have remedied or avoided any time during the progress of the proceedings.

F. The assessments for the annual expenses shall be collectible in the manner and by the officers provided by law for the collection and enforcement of general taxes the municipality is authorized to levy. All statutes providing for the levy and collection of county and city taxes, including the collection of delinquent taxes and sale of property for nonpayment of taxes, shall be applicable to the district assessments provided for under this section.

G. An improvement district formed under the provisions of this section shall not be authorized to issue improvement bonds.

H. No improvement district formed under the provisions of this section shall be authorized to engage in any activity other than as provided in subsection A of this section. If the municipality is willing to participate in the cost of the district, the governing body may, by resolution, summarily order such participation.

I. The formation of an improvement district under the provisions of this section shall not prevent the subsequent establishment of improvement districts for any other purpose authorized by law.

J. If, in the opinion of the governing body, any territory of a district formed under this section is not benefited by being a part of the district, the governing body may, by resolution, exempt such territory from assessment under this chapter, or if any portion of the territory of a district formed under this section is no longer benefited by being a part of the district, the governing body may, by resolution, summarily delete from the district formed under this section any such area and may form a new district from the balance of the original district formed under this section.

K. Any real property that is within the boundaries of the district, that is utilized for residential purposes and that is not specifically benefited by the public services at a higher level or greater degree shall be exempt from assessment pursuant to this section for that year. Existing improved real property utilized for residential purposes with four units or less per building at the time of formation of the district is presumed to not be specifically benefited by a public service at a higher level or greater degree.

L. Within ten days after adoption of the resolution of intention to order the improvement, the municipality shall record the resolution in the office of the county recorder in the county in which the district is located in such a way as to give notice of formation of the district to all property owners within the district.

M. If, in the opinion of the governing body of the municipality, territory adjacent to a district formed under this section would benefit from being a part of the district, the governing body, by resolution, may include the territory in the district formed under this section if all of the following conditions are met:

1. Including the territory in the district will not adversely affect the district.

2. Notice of the proposed inclusion of the territory in the district has been published in five consecutive issues of a daily newspaper or two consecutive issues of a weekly or semiweekly newspaper of general circulation published in the municipality and a public hearing has been held to consider the inclusion of the territory in the district.

3. Notice, including an accurate map of the territory proposed for inclusion in the district, has been sent by first class mail at least ten days before the hearing prescribed in paragraph 2 to each owner of property listed on the tax roll within the district and in territory that is now or would be subject to taxation by the district in the event of inclusion of the territory.

N. Within ten days after the governing body of the municipality adopts a resolution pursuant to subsection M of this section, the municipality shall record the resolution in the office of the county recorder in the county in which the district is located to give notice of the inclusion of the territory in the district to all property owners in the district. If, before the governing body of the municipality adopts the resolution pursuant to subsection M of this section, a majority of the property owners, by area, of either the original district formed under this section or the territory proposed to be included in the district files with the governing body of the municipality written objections to the proposed inclusion of the territory, the territory shall not be included in the district.

O. An improvement district to provide enhanced municipal services may continue to exist in an area that is no longer in a designated area as defined in section 48-571, if at the time of district formation all of the following apply:

1. The area contained in the improvement district has been in a designated area for five or more years.

2. Not more than ten per cent of the frontage of the property fronting on the proposed improvement, or if the cost of the improvement is to be made chargeable on a district, not more than ten per cent of the frontage of the property contained within the limits of the improvement district, is owned by the same person.

3. Not more than one-third of the property owners by frontage of the area contained in the improvement district files with the governing body of the municipality written objections to the improvement district.

4. The municipality otherwise complies with the provisions of this article for the process of forming the improvement district.
A.R.S. § 48-155 — Arizona Code / Title 48 / Chapter 1 / Article 4 / Section 155
48-155 Supplemental nature of article
Status: in_force

48-155. Supplemental nature of article

A. Insofar as the provisions of this article are inconsistent with any other provision of law, the provisions of this article shall be controlling. The powers conferred by this article shall be in addition and supplemental to the powers conferred by any other law.

B. Bonds may be issued under this article for any undertaking, notwithstanding that any other law may provide for the issuance of bonds for a like purpose and without regard to the requirements, restrictions or other provisions contained in any other law.
A.R.S. § 48-547 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 547
48-547 Payment after delinquency and before sale
Status: in_force

48-547. Payment after delinquency and before sale

At any time prior to the sale of any lot assessed, any person may pay the delinquent installment on the lot together with the penalty and costs then due, including the cost of advertising, whereupon the superintendent shall note on his records the day of payment, the name of the person by or for whom it is paid, and the amount paid.
A.R.S. § 48-538 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 538
48-538 Issuance of improvement bonds to represent assessments
Status: in_force

48-538. Issuance of improvement bonds to represent assessments

The council may, at or before the confirmation of the assessment or assessment roll in proceedings under this article, by resolution, determine that improvement bonds be authorized and issued to represent the assessments. The bonds shall be issued in the name of the municipality, but shall be made payable only from the special fund collected by the municipality from special assessments levied and assessed upon the lots included within the limits of the assessment district. All sums collected from the special assessment shall be placed in the special fund and shall be used for no other purpose than payment of the principal and interest of the bonds.
A.R.S. § 48-226 — Arizona Code / Title 48 / Chapter 1 / Article 7 / Section 226
48-226 Retirement or advisory committee; qualifications; terms; powers
Status: in_force

48-226. Retirement or advisory committee; qualifications; terms; powers

A. The governing body may appoint a retirement or advisory committee of either three or five persons, as shall be determined by the governing body of the district, and a majority of the members of such committee shall constitute a quorum. Any determination or action of a majority of the members shall be conclusive with respect to all persons affected thereby. The committee shall have the responsibility for the general administration of the plan, and may adopt rules, mortality tables, interest rates and other factors to be used for all actuarial calculations, any or all of which may from time to time be amended or changed. The committee shall have such other powers as may be embodied in the adopted plan and as shall be necessary properly to carry out its duties.

B. If the committee consists of three members, it shall be comprised of one member of the governing body of the district, a participant, and a qualified elector of the district. If the committee consists of five members, it shall be comprised of one member of the governing body, two participants and two qualified electors of the district. Members shall be appointed for such terms, not exceeding three years, as the governing body of the district shall determine. The terms of the members need not expire concurrently. Any member may be removed by the governing body for cause, including, but not limited to, neglect of duty. Vacancies may be filled for the unexpired term by the governing body. Members of the committee shall serve without compensation but shall be paid by the district for their actual reasonable expenses.
A.R.S. § 48-101 — Arizona Code / Title 48 / Chapter 1 / Article 1 / Section 101
48-101 State certification board
Status: in_force

48-101. State certification board

A. The state certification board consists of the attorney general, the director of water resources and the deputy director of the financial institutions division of the department of insurance and financial institutions.

B. The board shall elect one of its members chairman, and appoint a secretary who shall keep the records and minutes of the board. One or more members of the board shall from time to time, as may be required, designate from the member's regularly employed personnel the secretary and such clerks and assistants as are necessary to perform the duties of the board but without extra compensation.

C. The governor shall be an ex officio member of the board without additional compensation. The office of the board shall be at Phoenix, where records concerning all proceedings taken under this article shall be kept.

D. The board shall meet on a call of the chairman or on the written request of three of its members at a fixed time within official business hours, on not less than two days' prior written notice, but notice may be waived in writing. Meetings may be recessed or adjourned from time to time without giving further notice and continuances may be granted for good cause. A majority constitutes a quorum and matters pending before the board shall be decided by majority vote. The board may adopt necessary rules of procedure and regulations for the conduct of its affairs and discharge of its duties under this article. Fees other than for necessary stenographic services, printing or publication may not be charged or collected from the applicant by the board.

E. The scope and subjects of the board’s examination, consideration and determination are confined to the matters prescribed and embraced in the record filed by the applicant in support of its application and its proposed bond issue, proof offered in respect thereto, and the adequacy, weight and sufficiency thereof to justify the proposed bond issue.
A.R.S. § 48-143 — Arizona Code / Title 48 / Chapter 1 / Article 4 / Section 143
48-143 Submission of question of issuance of bonds to electors
Status: in_force

48-143. Submission of question of issuance of bonds to electors

Questions on bond issues under this article shall be submitted to the qualified electors of the district. No bonds shall be issued without the assent of a majority of the qualified electors voting at an election held for that purpose as provided in this article.
A.R.S. § 48-583 — Arizona Code / Title 48 / Chapter 4 / Article 2 / Section 583
48-583 Payment of costs by city
Status: in_force

48-583. Payment of costs by city

A. The governing body may order in the resolution of intention that the whole or any part of the cost and expenses of any work shall be paid from the treasury of the municipality from such fund as it designates. When so ordered, the superintendent of streets, in making up the assessment, shall first deduct from the whole cost and expenses such part as has been ordered paid from the treasury, and assess the remainder of the costs and expenses proportionately upon the lots liable to be assessed for the work.

B. When the whole of the cost is to be paid out of the treasury, then no assessment shall be made and the whole amount shall be payable thirty days after the acceptance of the work by the street superintendent.
A.R.S. § 48-523 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 523
48-523 Delivery of assessment; recording; assessment roll; assessment as lien
Status: in_force

48-523. Delivery of assessment; recording; assessment roll; assessment as lien

A. The clerk shall deliver to the street superintendent the assessment as confirmed with his certificate of confirmation, and the date thereof.

B. The street superintendent shall record the assessment and diagram in his office, in a book kept for that purpose, and append thereto his certificate of the date of the recording, and the record shall be the assessment roll.

C. From the date of the recording all persons shall be deemed to have notice of the contents of the assessment roll.

D. Immediately upon recording, the several assessments in the assessment roll shall become due and payable and shall be a lien upon the property against which it is made.
A.R.S. § 48-247 — Arizona Code / Title 48 / Chapter 1 / Article 8 / Section 247
48-247 Exemption from antitrust statutes
Status: in_force

48-247. Exemption from antitrust statutes

The provisions of title 44, chapter 10, article 1, shall not apply to any conduct or activity of a district organized pursuant to this title, which conduct or activity is approved by a statute of this state or of the United States or by the corporation commission or an administrative agency of this state or of the United States having jurisdiction of the subject matter.
A.R.S. § 48-548 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 548
48-548 Sale of delinquent property; right of redemption; deed to purchaser; purchase by municipality
Status: in_force

48-548. Sale of delinquent property; right of redemption; deed to purchaser; purchase by municipality

A. The sale shall be conducted as nearly as possible as are sales of property for delinquent assessments and as proceedings subsequent thereto are conducted under this article so that the rights of the purchaser shall vest in the purchaser and redemption from the sale may be made to the treasurer. If the property is not redeemed, a deed shall issue to the purchaser in like manner and effect as sales for delinquent assessments.

B. If there is no purchaser for any lot, piece or parcel of land offered for sale, it shall be struck off to the municipality, as purchaser, and the city or town council shall appropriate from the general fund of the treasury the amount required for the purchase and shall order the treasurer to place the amount in the special fund for such improvement. Thereafter the lien of the assessment shall not be extinguished for nonpayment of general taxes or prior special assessments and the annual installments of principal and interest of the assessment shall constitute a first lien on the respective lot, piece or parcel of land, coequal with the lien for general taxes. If the lien has not been extinguished prior to the property being stricken off to the state, such lien shall extinguish upon sale of the property pursuant to title 42, chapter 18, article 7 and the municipality shall share pro rata in the proceeds of such sale to the extent of the delinquent assessments.
A.R.S. § 48-241 — Arizona Code / Title 48 / Chapter 1 / Article 8 / Section 241
48-241 Definitions
Status: in_force

48-241. Definitions

In this article, unless the context otherwise requires:

1. "Board of directors" means the board having charge of the management and affairs of the district.

2. "Contribution related to plant for pumping" means an amount computed as follows: There shall be determined a ratio per cent which is the total kilowatt hours sold or used for pumping including all pumping for municipal purposes, but excluding those kilowatt hours not produced by the district or by sources contractually available to the district but which are delivered to the district for transmission and distribution to others, divided by the total kilowatt hours sold or used, such totals to be for the latest five calendar years. This ratio per cent, or ten per cent, whichever is the lesser, multiplied by the gross contribution, shall constitute the deduction for the contribution related to that portion of electric system devoted to pumping, provided that the ten per cent maximum limit imposed on this deduction by this paragraph shall not apply to any district which has a ratio per cent as defined in this paragraph in excess of seventy per cent.

3. "District" means any irrigation district, power district, electrical district or agricultural improvement district now or hereafter organized under the laws of this state which is directly engaged in the sale of electric power or energy other than for irrigation purposes.

4. "Total water costs" means one-third of the total sums of the following items for the latest three calendar years:

(a) The operating and maintenance expense attributable to watershed maintenance and protection, water production and development, storage, transmission, distribution or conservation, including administrative and general and related costs, but excluding depreciation.

(b) Repayment to the United States government of debt obligations resulting from prior expenditures on water department construction and the costs of which are not otherwise included in this paragraph 4.

(c) Water and watershed development and construction expenses incurred, which are not otherwise included in this paragraph 4 or which may become necessary to assure the construction of and to carry out the purposes or functions of any future reclamation or other water project in or for the state of Arizona.

5. "Total water costs devoted to municipal use" means total water department dollar costs times the percentage devoted to municipal uses. The percentage devoted to municipal uses shall be the ratio that total water for municipal uses for the latest three calendar years bears to total water delivered during such years, or nineteen per cent, whichever is the lesser. Municipal use shall be all water use other than for agricultural purposes.

6. "Residential" and "commercial and industrial" means "residential" and "commercial and industrial" exclusive of electrical power for agricultural pumping as defined in the uniform system of accounts prescribed for public utilities and licensees subject to the provisions of the federal power act, as amended.
A.R.S. § 48-587 — Arizona Code / Title 48 / Chapter 4 / Article 2 / Section 587
48-587 Bonds required from contractor
Status: in_force

48-587. Bonds required from contractor

The contractor shall, before executing the contract, file with the superintendent such bond or bonds as required under the provisions of title 34, chapter 2, article 2.
A.R.S. § 48-245 — Arizona Code / Title 48 / Chapter 1 / Article 8 / Section 245
48-245 Approval by the secretary of the interior
Status: in_force

48-245. Approval by the secretary of the interior

Districts operating pursuant to a contract with the United States of America shall make any of such voluntary contributions only after having obtained the approval of the secretary of the interior of the United States and subject to the reclamation act of 1902, as amended and supplemented, or other applicable statutes enacted by the Congress of the United States.
A.R.S. § 48-246 — Arizona Code / Title 48 / Chapter 1 / Article 8 / Section 246
48-246 Powers of department of revenue and director
Status: in_force

48-246. Powers of department of revenue and director

In the performance of all duties and functions under this article the department of revenue and its director shall have all the powers granted under title 42, chapter 1, article 1.
A.R.S. § 48-531 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 531
48-531 Procedure for purchaser to obtain deed; evidentiary effect of superintendent's deed
Status: in_force

48-531. Procedure for purchaser to obtain deed; evidentiary effect of superintendent's deed

A. At any time after the expiration of twelve months from the date of sale, the superintendent shall execute and deliver to the purchaser, or his assignee, on his application, if he has fully complied with this section, a deed to the property sold, in which shall be recited substantially the matters contained in the certificate, any assignment thereof, and that no person has redeemed the property.

B. The purchaser or his assignee shall at least thirty days before application for a deed, serve upon the owner, and if the property is occupied, upon the occupant, a written notice that the property, giving the description, has been sold for a delinquent assessment, specifying the improvement for which it was made, the amount for which it was sold, the amount necessary to redeem at the time of giving notice, and the time when the purchaser or assignee will apply to the street superintendent for a deed.

C. If the owner cannot be found, after due diligence, the notice shall be posted in a conspicuous place upon the property at least thirty days before the time stated therein of the application for a deed. The applicant shall file with the superintendent an affidavit showing that notice of the application has been given, as required by this section, and if the notice was not served on the owner personally, that due diligence was used to find the owner.

D. If redemption of the property is made after the affidavit is filed, and more than eleven months from the date of sale, the person making the redemption shall pay for payment to the purchaser, three dollars in addition for service of notice and making the affidavit.

E. The deed of the superintendent shall be prima facie evidence of the truth of all matters recited therein, and of the regularity of all proceedings prior to the execution thereof, and of title in the grantee.
A.R.S. § 48-173 — Arizona Code / Title 48 / Chapter 1 / Article 5 / Section 173
48-173 District powers under federal contracts
Status: in_force

48-173. District powers under federal contracts

A. Any district which is a party to a contract or agreement with the federal government may enter into and comply with the terms and provisions thereof and shall do and perform all things on its part to be done or performed thereunder, including but not limited to limiting the amount of additional indebtedness which the district may incur and the levying and collecting of such taxes, assessments or other charges as may be necessary both to pay interest and principal on all indebtedness to be incurred by the district pursuant to the contract, and maintaining such reserves either for the future needs of the district or for further assurance of the payment of principal and interest on the indebtedness as may be required by the terms of the contract or agreement.

B. If the proceeds of all or any part of any bonds issued pursuant to the contract are to be used for the purpose of refunding, refinancing or paying any bonds previously issued by the district, and if any owner or owners of lands within its boundaries can show that his or their lands were only subject to payment of a special limited part of the principal and interest falling due on such pre-existing bonds, the maximum amount of taxes or assessments which may be levied against such lands on account of the principal of the portion of such new bonds to be issued for refunding, refinancing or payment of the pre-existing bonds shall not be larger in aggregate amount than the principal amount of the pre-existing bonds chargeable against such lands. This subsection shall not be deemed to limit the obligation of such lands or the owners thereof to pay additional taxes and assessments for the payment of interest on a like principal amount of the new bonds.

C. If, prior to the issuance of any bonds or the advance of any monies by the federal government pursuant to the provisions of such a contract, the governing body of the district adopts a resolution stating that it is in the best interests of the district that the amount of the taxes and assessments that may be assessed, levied or collected by it shall be limited in such manner and for such term or period as may be specified in the resolution, then, after the issuance of any bonds or the advance of any monies by the federal government pursuant to the provisions of such a contract, whichever occurs first, the power of the district to assess, levy or collect taxes and assessments shall be so limited during the term therein specified, and immediately upon the issuance of any such bonds or the advance of any such monies, the power of the district to assess, levy or collect taxes and assessments shall be reduced to the extent specified in the resolution for the period therein described.

D. By any such contract or agreement, the district may agree that the federal government, or any such public or private agency or corporation, may assume or liquidate, compromise, pay or discharge, all or any part of the indebtedness of the district. It may agree that the stock or other evidence of the ownership or interest of the district in any such private corporation or agency, as well as any other properties of the district, may be placed or held in trust irrevocably during the term of the contract or agreement or for such other period as may be prescribed in the contract. The contract or agreement may contain any other term or condition deemed necessary.

E. The district is authorized to do any and all acts and things considered necessary or advisable by the federal government and the district in connection with or additionally to secure any loans or grants of money or issuance or sale of bonds provided for in the contract or agreement.
A.R.S. § 48-539 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 539
48-539 Description of improvement bonds in resolutions and notices
Status: in_force

48-539. Description of improvement bonds in resolutions and notices

A. When the city council determines that improvement bonds shall be issued, it shall so declare either in the resolution of intention for the improvement, or by a special resolution adopted at or before the confirmation of the assessment or assessment roll in proceedings under this article, and shall specify the rate of interest which they shall bear.  A like description of the bonds shall be inserted in all notices of the proceedings required to be published or posted subsequent to the adoption of the resolution providing for the issuance of improvement bonds, and also a notice that the bonds will be paid from a special fund collected in not to exceed twenty-five annual installments from the assessments of fifty dollars or over, remaining unpaid thirty days from the date of the first publication of the notice provided for in section 48-525.

B. All other proceedings for the improvement up to and including the recording of the assessment and diagram, as provided in section 48-523, and the payment of assessment by setting off compensation, as provided in section 48-524, shall be in all respects as provided by this article.
A.R.S. § 48-311 — Arizona Code / Title 48 / Chapter 2 / Article 1 / Section 311
48-311 Alternative plan; resolution; contents; limitation as to lands included
Status: in_force

48-311. Alternative plan; resolution; contents; limitation as to lands included

A. If the board of directors of a district elects to avail itself of the alternative plan, it shall adopt a resolution which shall be spread in full upon the record of the board's proceedings and shall contain:

1. A legal description, by tracts, parcels or lots, of the lands to be included in the proceeding.

2. A declaration that noxious weeds, shrubs, vines or grasses, specified by name, have been found on the lands.

3. A declaration that the existence of the noxious weeds, shrubs, vines or grasses thereon constitutes a nuisance and menace to other lands within the district.

4. A declaration that the noxious weeds, vines, shrubs or grasses shall be immediately eradicated, and if not, the district will proceed with the eradication.

5. The time and place when the board will hear objections of any owner of the lands and reasons why the district should not proceed with the eradication of the noxious weeds, shrubs, vines or grasses and with the assessment of the cost of the removal or eradication against the several tracts, parcels or lots of land affected.

B. The resolution may embrace any number of contiguous tracts, parcels or lots of land, but each shall be separately described.
A.R.S. § 48-525 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 525
48-525 Notice that assessments are due; payment; delinquent assessments
Status: in_force

48-525. Notice that assessments are due; payment; delinquent assessments

A. The street superintendent shall, upon recording the assessment, give notice by publication for at least two days in a daily newspaper, published and circulated in the municipality, or by at least two successive insertions in a weekly newspaper so published and circulated.

B. The notice shall state:

1. That the assessment has been recorded in his office.

2. That all sums assessed therein are due and payable immediately.

3. The date of the first publication of notice.

4. That payment thereof shall be made to him within thirty days thereafter.

5. That all assessments not paid before the expiration of the thirty days will become delinquent, and that thereupon five per cent upon the amount of each assessment will be added thereto.

C. The street superintendent shall also notify the owners of the several lots, pieces and parcels of land affected by the assessment, as shown by the assessment rolls of the city or town, by mailing a copy of the notice to the last known address of such persons, and the affidavit of the street superintendent of the mailing shall be conclusive evidence thereof.

D. When payment for any assessment is made, the street superintendent shall mark opposite the assessment the word "paid," the date of payment, and the name of the person by or for whom the assessment is paid, and give receipt therefor.

E. On the expiration of thirty days, all assessments then unpaid shall become delinquent, and the street superintendent shall certify that fact at the foot of the assessment roll, and mark each such assessment "delinquent," and add five per cent to the amount of each assessment delinquent.
A.R.S. § 48-584 — Arizona Code / Title 48 / Chapter 4 / Article 2 / Section 584
48-584 Bids; bond; award of contract; entering into contract; liability on bond
Status: in_force

48-584. Bids; bond; award of contract; entering into contract; liability on bond

A. Bids shall be submitted accompanied by a bond payable to the municipality for an amount not less than ten per cent of the aggregate bid. Alternative bids may be accompanied by one bond at least equal to ten per cent of the amount of the highest proposal submitted.

B. The governing body of the city or town shall, in open session, publicly declare the bids, and may reject any or all when deemed for the public good, and shall reject all bids other than the lowest and best bid of a responsible bidder. The governing body may award the contract for the work or improvement to the lowest and best responsible bidder at the price named in his bid, upon motion, noted in its minutes, and upon a majority vote of its members.

C. When the resolution of intention to make the improvement and the resolution ordering the work has provided for alternative plans and specifications, and the notice has invited separate bids in accordance with the alternative plans and specifications, the governing body shall not award the contract for the improvement until fifteen days after the bids have been opened, examined and declared. If within such period the owners of a majority of the frontage of property fronting on the proposed improvement, or, when the cost of the improvement has been made chargeable upon a district, the owners of a majority of the frontage of property contained within the limits of the assessment district, in writing require that the proposed improvement be constructed in accordance with any particular one of the alternative plans and specifications, then the governing body shall so determine and require, and shall award the contract to the lowest and best responsible bidder. If no such written requirement is filed, then the governing body shall determine which of the alternative plans and specifications shall be adopted, considering the cost and efficiency thereof, and shall award the contract accordingly.

D. Notice of the award of contract shall be published twice in a daily newspaper or once in a weekly or semiweekly newspaper, published and of general circulation in the city or town.

E. At any time within fifteen days from the date of the first publication, any person having an interest in a lot liable to assessment, claiming that any of the previous acts or proceedings relating to the improvements are irregular, illegal or faulty, may file with the clerk a written notice specifying in what respect the acts and proceedings are irregular, illegal or faulty, and all objections to any act or proceeding which are not made prior to the notice of award shall be waived, except as to matters directly affecting the authority of the governing body. If the governing body finds any objection well taken, it may abandon the proceedings, or correct or modify any portion thereof, and proceed as in the first instance.

F. Within twenty days after the date of the first publication, if no objections have been filed, the successful bidder shall enter into a contract to make the improvement according to his bid. If objections are filed but are rejected by the governing body, the contract shall be entered into within five days after receiving notice from the clerk of such rejection. If the bidder fails to enter into the contract within such period provided, then the governing body without further proceedings shall again advertise for bids as in the first instance, and the bidder shall be liable upon his bond accompanying the bid for all costs and damages incurred and sustained by reason of the failure to enter into the contract.
A.R.S. § 48-529 — Arizona Code / Title 48 / Chapter 4 / Article 1 / Section 529
48-529 Certificate of sale; vesting and divesting of assessment lien; entry of sale on assessment roll
Status: in_force

48-529. Certificate of sale; vesting and divesting of assessment lien; entry of sale on assessment roll

A. After the sale, the street superintendent shall execute, in duplicate, a certificate of sale setting forth:

1. A description of the property sold.

2. The name of the owner as given on the assessment roll.

3. That the property was sold for a delinquent assessment, specifying the improvement for which the assessment was made.

4. The amount for which the property was sold.

5. The date of sale.

6. The name of the purchaser.

7. The time when the purchaser will be entitled to a deed.

B. The street superintendent shall file one copy of the certificate in his office, and deliver the other to the purchaser, or if the municipality is the purchaser, to the clerk, who shall file the certificate in his office.

C. Upon filing the copy of the certificate in the office of the street superintendent, the lien of the assessments shall vest in the purchaser, and is divested only by redemption of the property, as provided in this article.

D. The street superintendent shall also enter on the assessment roll, opposite the description of each piece of property offered for sale, a description of the part thereof sold, the amount for which it was sold, the date of the sale and the name of the purchaser.
A.R.S. § 48-228 — Arizona Code / Title 48 / Chapter 1 / Article 7 / Section 228
48-228 Expenditure of district funds
Status: in_force

48-228. Expenditure of district funds

The governing body of a district is authorized to expend all necessary funds for the purposes of carrying out any plan adopted by a district. There shall be included in each annual levy of district taxes or assessments a sufficient amount for such purposes.
A.R.S. § 48-585 — Arizona Code / Title 48 / Chapter 4 / Article 2 / Section 585
48-585 Option of municipality to reject bids; municipality as contractor; limitation of assessment
Status: in_force

48-585. Option of municipality to reject bids; municipality as contractor; limitation of assessment

The governing body may at any time within ten days after the time fixed for opening bids, by resolution adopted by a vote of two thirds of all its members, order that the proposed contract not be made, and that the municipality itself perform the work embraced therein, in accordance with the plans and specifications adopted for such work. If the order is made that the municipality perform the work, then the municipality shall become and shall be considered the contractor. The municipality shall not be permitted to assess an amount in excess of the amount proposed by the lowest responsible bidder, or, if no bids have been received, in excess of the amount of the estimate therefor.