reglab/housing_qa huggingface dataset:
AZ Rev Stat § 48-521 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-521 - Filing of assessment and diagram; notice

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.
AZ Rev Stat § 48-522 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-522 - Objections to assessment; hearing

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.
AZ Rev Stat § 48-523 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-523 - Delivery of assessment; recording; assessment roll; assessment as lien

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.
AZ Rev Stat § 48-524 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-524 - Payment of assessment by setting off compensation

48-524.  Payment of assessment by setting off compensation The owner of any property assessed,  who is entitled to compensation under the award made by the judgment,  may,  at any time after the assessment becomes payable,  and before the sale of the property for nonpayment,  as provided in this article,  demand of the street superintendent that the assessment,  or any number of assessments,  be set off against the amount to which he is entitled under the judgment. If the amount of setoff is equal to or greater than the assessments,  including penalties and costs due thereon,  the assessments shall be marked " paid by setoff."  If the amount is less than the assessments,  and penalties and costs due thereon,  the person demanding the setoff shall at the same time pay the difference to the street superintendent,  and the assessments shall,  upon payment be marked paid,  the entry showing the portion paid by setoff and the portion paid in money. As a condition of the setoff,  such person shall execute to the city or town,  and deliver to the street superintendent,  duplicate receipts for such part of the amount due him under the judgment as is set off against the assessments,  penalties,  and costs. One of the duplicates shall be filed by the street superintendent in his office,  and the other with the clerk of the superior court,  and the clerk shall satisfy the judgment to the extent paid by the assessment.
AZ Rev Stat § 48-525 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-525 - Notice that assessments are due; payment; delinquent assessments

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.
AZ Rev Stat § 48-526 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-526 - Delinquent list; publication; notice of sale of delinquent property

48-526.  Delinquent list;  publication;  notice of sale of delinquent property A. The street superintendent shall,  within ten days from the date of the delinquency,  publish in a newspaper not less than three times a list of the delinquent assessments,  which shall contain a description of each parcel of property delinquent,  and opposite or against each description the name of the owner as stated in the assessment roll,  and the amount of the assessment,  penalty and costs due,  including the cost of advertising. The cost of advertising shall not exceed fifty cents for each lot of land separately assessed. B. The street superintendent shall append to and publish with the delinquent list a notice that unless each assessment delinquent,  together with the penalty and costs thereon,  is paid,  the property upon which the assessment is a lien will be sold at public auction at a time and place to be specified in the notice. The time of sale shall be not less than five nor more than ten days after the expiration of the period of publication of the list,  and the place of sale shall be in,  or in front of,  the office of the street superintendent.
AZ Rev Stat § 48-527 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-527 - Payment prior to sale

48-527.  Payment prior to sale At any time after delinquency,  and prior to the sale of any piece of property assessed and delinquent,  any person may pay the assessment on the piece of property,  together with the penalty,  and costs then due,  including the cost of advertising,  and the assessment shall be marked " paid."
AZ Rev Stat § 48-528 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-528 - Sale of delinquent property; purchase by municipality

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.
AZ Rev Stat § 48-529 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-529 - Certificate of sale; vesting and divesting of assessment lien; entry of sale on assessment roll

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.
AZ Rev Stat § 48-530 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-530 - Redemption of property

48-530.  Redemption of property A. Redemption of a parcel of property sold for delinquent assessment may be made by any party in interest,  at any time prior to the execution and delivery of a deed therefor,  by paying to the street superintendent the amount for which the property was sold,  and interest thereon from the date of sale at the rate of ten per cent per annum if paid within twelve months,  or fifteen per cent if paid thereafter. B. When redemption is made,  the street superintendent shall note that fact on the duplicate certificate of sale in his office,  and deposit the amount paid with the city or town treasurer,  who shall credit the purchaser named in the certificate of sale with the amount,  and pay such amount to the purchaser,  or his assignee,  upon surrender of the certificate of sale. C. When the municipality is the purchaser,  the treasurer shall notify the clerk of the redemption,  and the clerk shall cancel the certificate of sale on file in his office.
AZ Rev Stat § 48-531 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-531 - Procedure for purchaser to obtain deed; evidentiary effect of superintendent's deed

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.
AZ Rev Stat § 48-532 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-532 - Transmittal of assessment payments to treasurer

48-532.  Transmittal of assessment payments to treasurer The street superintendent shall,  from time to time,  pay to the treasurer all monies collected by him on account of assessments made under this article. The treasurer shall,  on receipt thereof,  place the monies in a special fund,  designating the fund by the name of the improvement for which the assessment was made.
AZ Rev Stat § 48-533 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-533 - Payment of condemnation judgments; final judgment

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.
AZ Rev Stat § 48-534 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-534 - Procedure to supply deficiency in fund; refund of surplus funds

48-534.  Procedure to supply deficiency in fund;  refund of surplus funds A. If there is a deficiency in the fund for the improvement,  the council may provide for the deficiency by an appropriation from the general fund of the treasury,  or by ordering a supplementary assessment to be made by the street superintendent upon the property in the assessment district,  under the same procedure as the original assessment,  and to avoid delay,  the council may advance the deficiency from the treasury and reimburse the treasury from the collections under the original or a supplementary assessment. B. If there is a surplus the council shall order the surplus refunded and prorated to the parties who paid the assessments.
AZ Rev Stat § 48-535 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-535 - Publication of notices by posting

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.
AZ Rev Stat § 48-536 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-536 - Proof of publication or posting

48-536.  Proof of publication or posting Proof of publication of any notice required by this article shall be made by affidavit of the publisher or any person in the employ of the publisher,  and proof of posting shall be made by affidavit of the person posting the notice,  setting forth the facts surrounding the posting. An officer required to publish or post the notice shall obtain and file in his office the affidavit of proof thereof,  but failure to do so shall not affect the validity of the proceedings. The affidavit so filed shall be prima facie evidence of the facts therein stated relative to the publication or posting.
AZ Rev Stat § 48-537 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-537 - Purpose of article; choice of method

48-537.  Purpose of article;  choice of method A. The proceedings authorized by this article are intended to provide an alternate system of proceedings for making the improvements provided for. B. It is within the discretion of a municipality to proceed in making the improvements,  either under the provisions of this article,  or under the provisions of other laws,  but when proceedings are commenced under this article the provisions thereof,  and none other,  apply to all the proceedings. C. The election of the council to proceed under this article shall be expressed in its resolution of intention to order the work done.
AZ Rev Stat § 48-538 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-538 - Issuance of improvement bonds to represent assessments

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.
AZ Rev Stat § 48-539 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-539 - Description of improvement bonds in resolutions and notices

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.
AZ Rev Stat § 48-541 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-541 - Certification of unpaid assessments; payments by installment; interest; payments in advance

48-541.  Certification of unpaid assessments;  payments by installment;  interest;  payments in advance A. The superintendent,  at the time he certifies the list of assessments unpaid to the clerk,  shall write the word " certified"  on the record of the assessment opposite each assessment included in the list,  and thereupon all assessments of fifty dollars or over shall cease to be payable in cash and shall thereafter be payable only in equal annual installments on December 1,  in each year preceding January 1 on which the bonds become due. The governing body may provide a plan whereby the annual installment may be collected in partial payments prior to the time the installment is due,  and the lien of each assessment on the property assessed shall continue and remain in full force and effect for two years after the last installment on the assessment becomes due,  or until the assessment is fully paid. B. An uncollected installment shall be added to the succeeding installment,  and together with interest and penalties shall be payable therewith. C. The number of installments in which the assessment is payable shall correspond to the number of years in which there are bonds to be paid,  but the total number of installments shall not exceed twenty-five. D. All assessments of fifty dollars or more not paid before the certification of assessments unpaid to the clerk shall bear interest from the date of the recording of the assessment and diagram provided for in section 48-525 at the same rate as that specified for in the bonds. The interest shall be payable on June 1 and December 1 of each year,  immediately before the interest becomes due on the bonds,  but the governing body may provide a plan whereby the interest may be collected in partial payments prior to the date it becomes due. E. The governing body may provide for receiving payment of the installments of the assessment before they become due,  and using the proceeds thereof in redeeming such bonds as may be presented for redemption by the owners thereof,  or for investing the proceeds in improvement bonds for other work or other satisfactory investment,  but no investment of such fund shall be made so as to prejudice the prompt payment of the bonds on the date they become due.
AZ Rev Stat § 48-542 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-542 - Validity of bonds; priority of bond lien

48-542.  Validity of bonds;  priority of bond lien Improvement bonds issued under this article shall by their issuance be conclusive evidence of the regularity and validity of all proceedings thereto,  and shall be first liens upon the property assessed,  superior to all other liens,  charges and encumbrances except liens of prior assessments and municipal,  state and county taxes.