reglab/housing_qa huggingface dataset:
AZ Rev Stat § 48-2062 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2062 - Correctness of assessment; reallocation of assessment

48-2062.  Correctness of assessment;  reallocation of assessment A. After an assessment has been approved by the board,  the contractor and all persons having an interest in any lot assessed may request the board,  by a duly acknowledged written instrument,  to modify or correct an assessment. The board may order such modification or correction of the assessment,  on the record,  together with the date it is made. The modification or correction under this subsection does not affect the rights of persons under the assessment who have not joined in the request.  B. The board may reallocate all or part of an assessment as follows: 1. The board shall prepare a list of all assessments to be reallocated,  including: (a) The assessment number,  legal description and amount assessed on each affected parcel before the reallocation. (b) The assessment number,  legal description and name and address of the owner as shown on the most recent tax roll. (c) The amount to be assessed on each parcel after reallocation. 2. The board shall prepare an amendment to the assessment diagram reflecting the new assessment numbers and parcel boundaries. 3. The board shall cause a notice to be mailed to each owner of an affected parcel showing the proposed reallocation and stating that the owner may file a written objection to the reallocation within twenty days after the notice was mailed. 4. If no objections are received within twenty days after the notice is mailed,  the board may approve the proposed reallocation. If timely objections are received,  the board shall hold a hearing on the objections. The board shall mail notice of the hearing to all affected owners at least ten days before the hearing. At the hearing the objecting parties shall present evidence supporting their objections. After the hearing the board shall rule on all objections received and may approve the proposed reallocation or may make changes to the reallocation as the board considers necessary and approve the reallocation as changed. The board shall also approve the amendment to the assessment diagram as submitted or with changes the board considers to be necessary. 5. The board shall issue an order on the record approving the reallocated assessment and amended assessment diagram. 6. The amount assessed immediately after the reallocation shall be equal to the amount assessed immediately before the reallocation. 7. As a condition to reallocation,  the board may require the affected property owners to pay the costs of reallocation,  including engineering and legal costs,  or may include the costs in the amount assessed against the affected parcels. The costs are due and payable as part of the next installment of the assessment.
AZ Rev Stat § 48-2063 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2063 - Issuance of improvement bonds; fund for payment of bonds

48-2063.  Issuance of improvement bonds;  fund for payment of bonds A. The board may determine that improvement bonds shall be issued for the cost and expense of the improvement. The bonds shall be issued in the name of the sanitary district but shall be made payable only from the special fund collected by the sanitary district from special assessments levied and assessed on the lots fronting on the improvement and those benefited or,  if an assessment district has been created by the resolution of intention for the work,  on the lots included in the assessment district. B. All amounts collected from the special assessment shall be placed in the special fund and shall not be used for any purpose other than payment of the principal and interest of the bonds.
AZ Rev Stat § 48-2064 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2064 - Description of improvement bonds in resolution and notices

48-2064.  Description of improvement bonds in resolution and notices A. If the board decides to issue improvement bonds,  it shall so declare in the resolution of intention for the work and shall specify the maximum rate of interest which the bonds shall bear. A similar description of the bonds shall be inserted in all notices of the proceedings required to be published or posted and a notice that the bonds will be paid from a special fund collected in not more than thirty annual installments from the assessments of twenty-five dollars or more remaining unpaid at the date of the issuance of the bonds or thirty days after the date of the warrant,  or five days after the decision of the board on an objection,  except that if the initial purchaser of the bonds is the United States of America or any department,  division or agency of the United States of America,  the bonds may mature over a period that does not exceed forty-one years and the bonds will be paid from a special fund collected in not more than forty-one annual installments. A description of the bonds shall be included in the warrant. B. All other proceedings for the work up to and including the approval of the assessment by the board,  including delivery of the assessment to the contractor,  demand of payment of the several assessments and the return and recording,  shall be conducted as provided in this article.
AZ Rev Stat § 48-2066 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2066 - Form of bonds

48-2066.  Form of bonds A. The bonds shall be signed by the chairman of the board,  attested by the secretary and sealed with the corporate seal of the district,  and the interest coupons,  if any,  shall bear the facsimile signature of the chairman and secretary of the district. B. The bonds shall be substantially in the following form: _____________________ sanitary district of __________________ improvement bond.  Know all men by these presents: that the _________________ sanitary district of _______________ county,  Arizona,  a duly organized municipal corporation,  promises to pay as hereinafter stated to the bearer hereof,  on the ________ day of ________________,  19____,  the sum of _________________ dollars,  together with interest on such sum,  at the rate of ______________ per cent per annum,  payable semiannually on January 1 and July 1 of each year. Both principal and interest are payable at the office of the _________________ county treasurer (or bond registrar) at the option of the holder. The bond is issued in pursuance of law and is one of a series of ____________________ bonds of like tenor and date for the total sum of ____________________ dollars issued for that certain improvement in such sanitary district consisting of  (Briefly describing improvement),  initiated by resolution no. ___________ of _______________ sanitary district,  and is payable only out of the special fund to be collected from special assessments imposed on the lots or parcels of land fronting on or benefited by such improvement. Such special fund is set apart by law for the payment of such bonds and can be used for no other purpose. It is hereby certified and declared that the improvement for which this series of bonds is issued is authorized by law,  that all the acts,  conditions and things required to be done,  precedent to and in the issuing of this series of bonds,  have been done,  or will be done,  and performed in regular and due form as required by the law of this state and all resolutions of the sanitary district,  that the special assessments out of which such bonds are to be paid are first liens on the property assessed,  subject only to the lien for general taxes and prior special assessments,  and any bona fide purchaser for value of this bond has the right to rely on the recitals contained in the bond. For the assessment or reassessment,  collection and payment of such special assessments,  the full faith and diligence of such sanitary district are hereby irrevocably pledged.
AZ Rev Stat § 48-2067 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2067 - Certification of unpaid assessments; payments by installment; interest; payments in advance

48-2067.  Certification of unpaid assessments;  payments by installment;  interest;  payments in advance A. The board,  at the time it certifies the list of unpaid assessments,  shall write the word " certified"  on the record of the assessment opposite each unpaid assessment included in the list,  and all assessments of twenty-five dollars or more cease to be payable in cash and are thereafter payable only in equal annual installments on January 1 of each year in which the bonds become due. The board may provide a plan by which the annual installment plus an additional over levy as determined by the board to cover the anticipated delinquencies in the collection of the assessment may be collected in partial payments before the installment is due,  and the lien of each assessment on the property assessed is valid 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 paid,  together with interest and penalties. 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. The total number of installments shall not exceed thirty,  except that if the initial purchaser of the bonds is the United States of America or any department,  division or agency of the United States of America,  the bonds may mature over a period that does not exceed forty-one years and the total number of installments shall not exceed forty-one. D. All assessments of twenty-five dollars or more not paid before the certification of the list of unpaid assessments bear interest from the date of the warrant at the same rate as that specified for the bonds in the resolution of intention. The interest is payable on July 1 and January 1 of each year,  immediately before the interest becomes due on the bonds. The board may provide a plan by which the interest is collected in partial payments before the date it becomes due. E. The board may provide for receiving payment of the installments of the assessments before they become due and may use the proceeds to redeem the bonds presented for redemption by the bond owners or invest the proceeds in improvement bonds for other work or other satisfactory investment. Investment of these monies may not be made so as to prejudice the prompt payment of the bonds on the date they become due.
AZ Rev Stat § 48-2068 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2068 - Collection of assessment installments; notice; delinquent installments

48-2068.  Collection of assessment installments;  notice;  delinquent installments A. All assessments not certified remain collectible by the contractor or district pursuant to this article. The district shall promptly collect all installments of principal and interest on the assessments so certified. The district shall,  thirty days before any installment of principal or interest becomes due,  unless the board has provided for collecting the assessments pursuant to section 48-2076,  notify by mail every interested person who has filed his name and address with the district,  and by publication in not smaller than eighteen point type at least two times in a daily newspaper or at least two successive insertions in a weekly or semiweekly newspaper of general circulation in the district. B. The notice shall serve for all assessments in the sanitary district due on the date specified in the notice 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 ____________________,  19_____,  and if not so paid on or before such date the same will become delinquent and a ten per cent penalty will be added to the amount thereof. C. The board may publish a more detailed notice,  in smaller type,  but the heading of the notice prescribed in subsection B shall not be printed in 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 applies to all bonds and assessments issued and levied and all notices of special assessments due on improvements. D. When an installment is paid,  the district shall note in its records the date of the payment and the name of the person by or for whom it is paid and shall,  if requested,  give a receipt. E. On the days following the date on which the installment becomes due,  all unpaid installments become delinquent. The district shall certify this fact on its records,  mark each installment delinquent and add five per cent to the amount of each installment.
AZ Rev Stat § 48-2070 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2070 - Payment after delinquency and before sale

48-2070.  Payment after delinquency and before sale At any time before the sale of any lot assessed,  any person may pay the delinquent installment on the lot together with the penalty and costs due,  including the cost of advertising. The board shall note on its records the date of payment,  the name of the person by or for whom it is paid and the amount paid.
AZ Rev Stat § 48-2072 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2072 - Certificate of sale; lien

48-2072.  Certificate of sale;  lien A. After making the sale,  the agent designated by the board shall execute,  in duplicate,  a certificate of sale stating the description of the property sold,  the name of the owner given on the record of the assessment,  that the property was sold for a delinquent assessment,  the improvement for which the assessment was made,  the amount for which the property was sold,  the date of sale,  the name of the purchaser and the time the purchaser is entitled to a deed. The agent shall file one copy of the certificate in the district office and shall deliver the other to the purchaser. B. After the copy of the certificate is filed in the office of the district,  the lien of the assessment vests in the purchaser and is only divested by a redemption of the property as provided in this article. C. The agent shall also enter on the record of the assessment,  opposite the description of each lot offered for sale,  a description of the part sold,  the amount for which it was sold,  the date of sale and the name of the purchaser.
AZ Rev Stat § 48-2073 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2073 - Redemption

48-2073.  Redemption A. A party having an interest in the lot may redeem the property at any time before the execution and delivery of a deed by paying to the district the amount for which the property was sold and an additional five per cent if paid within three months from the date of sale,  ten per cent if paid within six months,  twelve per cent if paid within nine months,  fifteen per cent if paid within twelve months or twenty per cent if paid after twelve months. B. When redemption is made,  the agent shall note that fact on the duplicate certificate of sale in his office and deposit the amount paid with the treasurer. The treasurer shall credit the purchaser named in the certificate of sale with the amount and pay the amount to the purchaser or his assignee on the surrender of the certificate of sale.
AZ Rev Stat § 48-2074 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2074 - Deed to purchaser; notice to owner; redemption after notice; effect of deed

48-2074.  Deed to purchaser;  notice to owner;  redemption after notice;  effect of deed A. After the expiration of twelve months from the date of sale,  the board shall cause to be executed to the purchaser or his assignee on his application,  if he has fully complied with this section,  a deed to the property sold. The deed shall recite substantially the matters contained in the certificate,  any assignment and that no person has redeemed the property. The district shall receive from the applicant for a deed one dollar for making the deed.  B. The purchaser shall,  at least thirty days before he applies for a deed,  mail to the owner,  all lien claimants of record,  all persons of record with an interest in the property and,  if occupied,  the occupant of the property a written notice that the property,  as described,  has been sold for a delinquent assessment,  the improvement for which the assessment was made,  the amount for which the property was sold,  the amount necessary to redeem at the time of giving notice,  the time the purchaser or assignee may apply to the district for a deed and that all interests in the property,  whether of record before or after recording of the assessment lien in the district office,  will be extinguished,  except for the lien for general property taxes and prior special assessments. If the owner cannot be found after due diligence,  the notice shall be posted in a conspicuous place on the property at least thirty days before the time stated in the notice for the application for a deed. C. The applicant shall file with the district an affidavit showing that notice of the application has been given and,  if the notice was not served on the owner personally,  that due diligence was used to find the owner. 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 redemption shall pay,  in addition,  for payment to the purchaser,  fifteen dollars for the service of notice and the making of the affidavit. D. The deed of the district is prima facie evidence of the truth of all matters stated in the deed,  the regularity of all proceedings before the execution of the deed and of title in the grantee. The deed shall convey to the purchaser fee title to the lands described therein,  free and clear of all interests,  liens,  claims and encumbrances whether of record before or after the assessment lien,  except for the lien for general property taxes and prior special assessments.
AZ Rev Stat § 48-2075 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2075 - Disposition of sale proceeds

48-2075.  Disposition of sale proceeds The agent designated by the board shall promptly pay to the treasurer all monies collected by him from sales. The treasurer,  on receipt of the monies,  shall place the monies in the special fund created for the payments of the bonds issued for the improvement.
AZ Rev Stat § 48-2076 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2076 - Resolution for collection of assessments by taxation

48-2076.  Resolution for collection of assessments by taxation A. The board may by resolution passed before or after issuance of the bonds provide that the assessments for the payment of the bonds are collectible in the manner and by the officers provided by law for the collection and enforcement of the general taxes levied by the district. The resolution shall be general in terms and shall apply to assessments for all improvement bonds issued whether issued before or after passage of the resolution. B. The time for payment of the respective installments of principal and interest under the resolution shall be the last regular date for the payment of general taxes of the district before the date at which the installments of principal and interest become delinquent. The delinquency,  the penalties incurred for delinquency and the method of collection under the resolution are the same as for general taxes of the district. C. The board adopting such method of collection may,  at any time,  repeal the resolution providing for the method and,  on repeal,  the provisions for collection of assessments provided in this article become effective. D. If any installment of an assessment is not collected when due,  it may be added to and collected with any succeeding installment. E. The provisions of section 35-481,  regarding summary sale of property,  may be exercised to collect any delinquent annual assessment installment.
AZ Rev Stat § 48-2077 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2077 - Procedure if assessment declared void

48-2077.  Procedure if assessment declared void A. If the assessment on a lot levied for an improvement under this article,  or part of an improvement,  or the entire assessment,  is adjudged void for any reason,  the board shall cause to be levied and assessed on the lot on which the assessment has been held void,  or on all the lots included within the limits assessed for the work,  a new assessment sufficient to provide for the payment of principal and interest on all bonds then unpaid. The reassessment shall be made as nearly as practicable in the same manner and with the same effect as the original assessment. B. In case of partial deficit the board may pay the deficit from the general fund.
AZ Rev Stat § 48-2078 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2078 - Failure to hold or adjourn scheduled hearing; provision for subsequent hearing

48-2078.  Failure to hold or adjourn scheduled hearing;  provision for subsequent hearing If the time and place for a hearing are fixed by the board under this article,  and for any reason the hearing is not held or regularly adjourned to a specified time and place,  the authority of the board is not divested or lost. The board may thereafter fix a time and place for the hearing and cause notice to be given by publication by at least one insertion in a newspaper of general circulation in the district as designated by the board. The publication shall be at least five days before the date of the hearing.
AZ Rev Stat § 48-2079 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2079 - Proof of publication and posting

48-2079.  Proof of publication and posting Unless otherwise provided,  proof of publication or of posting resolutions or notices shall be made by the affidavit of the person required to make publication or do the posting. The affidavit shall state the manner of publication or posting and the dates,  shall have attached a copy of the publication or notice posted and shall be filed in the district office.
AZ Rev Stat § 48-2080 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2080 - Public records; duties of engineer

48-2080.  Public records;  duties of engineer A. The district shall keep the records required by this article at the district office. The records shall be open to inspection during office hours. B. The engineer shall do the surveying and all other engineering work necessary under this article. Every certificate signed by the engineer in his official capacity is prima facie evidence of the truth of its contents. The engineer shall keep a record of all surveys made by him. In districts where there is no engineer,  the board may appoint a suitable person to discharge such duties and fix his compensation.
AZ Rev Stat § 48-2082 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2082 - Revolving fund; lapsing provisions; separate fund

48-2082.  Revolving fund;  lapsing provisions;  separate fund A. The board may establish a revolving fund to aid the construction of public improvements under this chapter. The board may provide for transfers into such fund from any lawful source. B. All unexpended balances of appropriations from the fund remaining after the appropriations lapse revert to the fund. C. The fund established pursuant to this section shall be kept separate and apart from all other funds. D. The monies in the revolving fund may be used to purchase bond anticipation notes,  aid in the payments made to the construction contractor,  provide for the payment of the district's share of any improvement authorized under this article or provide monies to pay the assessments levied against public property.