reglab/housing_qa huggingface dataset:
AZ Rev Stat § 48-3115 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3115 - Entry of district taxes and assessments upon assessment roll

48-3115.  Entry of district taxes and assessments upon assessment roll A. In each county in which a portion of the lands included within an irrigation district are located,  appropriate columns shall be provided in the county tax rolls for the entry of assessments and special taxes levied upon lands of the district. B. The county assessor of each of such counties shall enter upon the assessment rolls opposite the name of each person,  firm or corporation assessed for county and state purposes a description of all lands of the district subject to assessment for the purposes of the district and shall show the number of acres thereof in each assessment,  or if the owners of any of such lands are unknown,  they shall be assessed to the unknown owner.
AZ Rev Stat § 48-3116 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3116 - Manner of assessment and levy

48-3116.  Manner of assessment and levy All district taxes upon each acre of land in a district subject to taxation for district purposes shall be assessed and taxes levied thereon at a uniform rate per acre,  which shall be that proportion of the whole amount of the taxes to be raised for district purposes that one acre bears to the total number of taxable acres of the district.
AZ Rev Stat § 48-3117 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3117 - Acceptance of warrants of district in payment of district taxes

48-3117.  Acceptance of warrants of district in payment of district taxes A. District warrants drawn against any fund established by the board of directors or by law for which district taxes have been levied and assessed shall be received and accepted in payment of district taxes notwithstanding any provision of this article for the apportionment or division of district monies or tax collections into different funds. District warrants substantially complying with this article shall be prima facie evidence of the purposes for which they were issued and delivered and of their qualification for acceptance in payment of taxes,  and shall be accepted as such by the respective county treasurers. B. When district tax monies have been deposited by the district treasurer in a district fund and such monies,  together with district warrants accepted in payment of district taxes,  exceed the amount appropriated for that fund,  the district secretary shall transfer from such fund,  and apportion to other district funds,  such excess tax monies so deposited so that each district fund shall,  on final budget accomplishment,  receive its proper proportion of district tax collections notwithstanding any deferment incidental to the acceptance of district warrants.
AZ Rev Stat § 48-3118 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3118 - Payment of district taxes without paying other taxes

48-3118.  Payment of district taxes without paying other taxes A. When a parcel of land is assessed for taxes for irrigation district purposes,  such tax and each installment thereof for the district may be paid separately without paying other property taxes assessed against the same property. The county treasurer shall receive such payments and shall give the person paying them a receipt therefor showing the name of the district,  a description sufficient to identify the property assessed,  the total amount of such tax,  the amount paid and the name of the person paying the tax. B. This section shall not be construed to permit the payment of any other tax without at the same time paying the taxes of the district assessed against the same property.
AZ Rev Stat § 48-3119 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3119 - Applicability of state tax laws; exemption of state lands

48-3119.  Applicability of state tax laws;  exemption of state lands A. All taxes levied and assessed under this chapter shall become due and delinquent and shall become a lien on the real property assessed at the same time as general county taxes. B. All provisions of the general revenue laws for the assessment,  levying and collection of taxes on real estate for county purposes shall be applicable to the assessment,  levy and collection of taxes for the purpose of this chapter so far as applicable,  including all remedies of such revenue laws for collecting delinquent taxes and provisions relating to sales of real property for delinquent taxes. C. Title of the state to any lands in the district shall not be subject to the lien of any district tax levied against the interest of lessees or purchasers of such state lands,  and no district tax shall be levied upon state lands except to the extent of interest of lessees or purchasers thereof in such lands.
AZ Rev Stat § 48-3120 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3120 - Sale of delinquent lands by district secretary upon failure of treasurer to act

48-3120.  Sale of delinquent lands by district secretary upon failure of treasurer to act When the district treasurer fails for a period of two or more years to enforce the provisions of law relating to the sale of lands for the payment of delinquent taxes,  the secretary of the district may,  upon order of the board of directors,  perform the duties imposed by law upon the district treasurer with respect to irrigation district taxes,  as ex officio deputy district treasurer,  with like force and effect. For such purposes the secretary shall have access to the records and facilities of the county or district treasurer's office. When sales of land are made by the secretary as provided by this section,  such sales shall be made for delinquent district taxes only.
AZ Rev Stat § 48-3121 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3121 - Purchase by district of lands sold at tax sale; resale by district

48-3121.  Purchase by district of lands sold at tax sale;  resale by district A. At a sale of taxable property in the district for delinquent taxes,  the irrigation district may become the purchaser thereof and hold title thereto with the same rights and powers as persons. The board of directors of the district may provide district funds for such purchases and may lease,  sell and assign or otherwise dispose of the property so acquired for not less than an amount equal to the amount paid for the property,  together with interest at the rate of six per cent per annum thereon from the date of purchase and an amount equal to the pro rata amount of current taxes for district purposes during the period of ownership. B. If property so acquired by the district at tax sale has not been disposed of,  then on petition of five qualified electors of the district the question of selling lands so held and unsold on other and different terms and conditions shall be submitted to the qualified electors of the district at the next regular election of the district and the board of directors may then sell the lands upon the terms and conditions adopted at the election.
AZ Rev Stat § 48-3122 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3122 - Payment of bonded indebtedness; release of lands

48-3122.  Payment of bonded indebtedness;  release of lands A. Payment of the amount necessary to be made for releasing any parcel of land from the outstanding bonded indebtedness of the district may be made with the district bonds,  matured interest coupons or warrants,  at their par value or with an aggregate amount of bonds,  interest coupons or warrants which singly,  or in the aggregate do not exceed the total amount necessary for release of such land,  and to which aggregate amount a money payment is added sufficient to pay for release of such land. B. The treasurer of the district shall accept payment made as provided by this section,  and upon receipt of any bonds,  coupons or warrants,  shall immediately cancel them,  and they shall not thereafter be reissued,  negotiated or circulated.
AZ Rev Stat § 48-3123 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3123 - Issuance of certificate of release upon payment of bonded indebtedness

48-3123.  Issuance of certificate of release upon payment of bonded indebtedness Upon full payment of the indebtedness upon any parcel of land as provided by this chapter,  the county treasurer shall issue a certificate reciting the fact of such payment and deliver the certificate to the person making payment. The certificate may be recorded in the office of the county recorder of the county in which the parcel of land is located and from delivery thereof the certificate shall operate as a release and discharge of the lands described therein from further taxation to meet payments of principal or interest upon the district bonds then outstanding,  except in the event of a default of the district in payment of the bonds at maturity,  taxes may be levied on such parcel of land to meet the deficiency. If property so released is taxed to pay the deficiency it shall be entitled to all benefits accruing from the purchase of lands sold at tax sales.
AZ Rev Stat § 48-3125 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3125 - Application of tax monies; exceptions as to surplus

48-3125.  Application of tax monies;  exceptions as to surplus A. All money raised by taxation on the estimated assessment and levy for purposes authorized by this chapter shall be applied to the objects for which levied,  and may be used for no other purpose,  but if there is a surplus in a fund at any time,  and there is no demand for the money in such fund,  the board of directors may by order entered upon its minutes direct the treasurer of the district to transfer the surplus to another fund. When the purposes of a fund for which taxes have previously been levied have been satisfied by monies from another source,  and there are no outstanding warrants against such fund,  the district treasurer shall upon order of the board deposit all monies thereafter collected on account of such fund into another fund or funds designated by the order of the board. B. When the purposes of a fund for which district taxes have previously been levied in any year or years have been satisfied by refinancing or refunding of the district's outstanding bonds and other indebtedness,  and there are no outstanding warrants or other obligations or indebtedness against such fund,  upon order of the board of directors of the district,  the board of supervisors of each county in which any portion of the lands of the district are located shall adopt a resolution releasing all lands in the county upon which district taxes for such purposes remain unpaid from the lien of the taxes,  interest,  costs and penalties,  and directing that the lien be cancelled upon the books of the county treasurer of the county,  and the treasurer of the district.
AZ Rev Stat § 48-3126 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3126 - Payment of claims; imprest fund; purpose

48-3126.  Payment of claims;  imprest fund;  purpose A. No claim shall be paid by the district treasurer until it has been allowed by the board. Subject to subsection B of this section,  claims are to be paid upon warrants signed by the president and countersigned by the secretary. B. The board of directors may by order entered upon its minutes direct that on the fifteenth day of each month until further ordered by the board all monies collected during the preceding calendar month for the maintenance,  operation and current expenses of the district be remitted by the district treasurer directly to the district for the purpose of establishing and maintaining an imprest fund to facilitate payments of accounts and expenses incurred in the ordinary course of business. No payment may be made from the imprest fund without the approval of the board. All amounts paid into or which become part of an irrigation district imprest fund may be invested or reinvested by the board in the manner and so far as practical with the same duties,  limitations and obligations provided in section 48-2979. All monies earned as interest or otherwise derived pursuant to this section shall be credited to the imprest fund. C. The warrants shall state the date when the claim was allowed by the board and from what fund payable. If the district treasurer does not have sufficient money on hand in the fund to pay the warrant when it is presented for payment,  he shall endorse thereon the date when presented and the words " Not paid for want of funds - -this warrant draws interest from this date at six per cent per annum, "  and sign the endorsement,  and from the date of endorsement the warrant shall draw interest at the rate of six per cent per annum until paid. D. When the warrant is first presented for payment,  if there is any money in the fund upon which the warrant was drawn,  the money shall be applied and endorsed thereon,  and the warrant registered for the unpaid balance only. E. All claims against the district shall be verified in the same manner as claims against counties,  and upon filing the claim it shall be numbered consecutively by the secretary and filed in the office of the district. The secretary of the district may administer oaths to persons verifying claims with the same authority as a notary public.
AZ Rev Stat § 48-3127 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3127 - Warrant register; form of warrant

48-3127.  Warrant register;  form of warrant A. The district treasurer shall keep a separate district register in which he shall enter each warrant presented for payment,  showing the date and amount of the warrant,  to whom payable,  the date of presentation for payment,  the date of payment and the amounts paid in redemption thereof. Warrants shall be paid in the order of presentation. All warrants shall be drawn payable to the claimant or order as county warrants are drawn. B. Nothing in this article shall preclude the board of directors from adopting a special form of warrant fixing the time of payment and a lesser rate of interest,  whereupon the special warrants shall be payable only at the time fixed and shall bear interest only at the rate set forth on the face thereof.
AZ Rev Stat § 48-3128 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3128 - Issuance of warrants or promissory notes for loans

48-3128.  Issuance of warrants or promissory notes for loans A. The board of directors may borrow money for necessary district expenses,  obligations and expenditures upon the security of and not exceeding the amount of district taxes then levied and assessed and as evidence of the loan may issue and deliver district warrants drawn upon the district fund or funds levied and assessed for paying the expense items,  obligations or expenditures for which such money is borrowed. No borrowing shall be made for any purpose in excess of the taxes then levied and assessed for such purpose. B. The board of directors may,  in lieu of warrants,  deliver promissory notes as evidence of loans. The notes may be secured by collateral pledge of district assessments or tax monies as collected and not otherwise appropriated. District notes shall be payable at the district office or at a bank or place designated therein,  but shall not be receivable in the payment of taxes.
AZ Rev Stat § 48-3129 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3129 - Monthly financial report by district treasurer

48-3129.  Monthly financial report by district treasurer On the fifteenth day of each month the district treasurer shall report to the secretary all monies collected during the preceding calendar month,  the name or names and the lands from whom and on account of which the monies have been received and the district funds to which they have been credited,  the amounts of monies in his hands to the credit of the respective funds of the district,  a statement of the amount of warrants paid by him during the previous calendar month,  and the amount of registered warrants,  if any,  remaining unpaid. The district treasurer shall transmit with the report all warrants paid by him during the previous calendar month stamped " paid."
AZ Rev Stat § 48-3131 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3131 - Failure of officials to create lien or collect taxes; remedy by mandamus

48-3131.  Failure of officials to create lien or collect taxes;  remedy by mandamus If the board of directors of the district,  a board of supervisors,  or officer of a board,  or a county assessor or tax officer of a county neglects or refuses to perform any official act necessary to create or impress a lien of taxes or to collect taxes as required by this chapter,  any person holding evidence of a matured,  unpaid and undisputed indebtedness of the district may compel the performance of such official act by mandamus. The application for the writ may join as defendants all directors,  boards and officers whose neglect,  failure or refusal is the cause of complaint. The court may make such order as will give the party complaining the relief which is appropriate.
AZ Rev Stat § 48-3132 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3132 - Cash basis operation

48-3132.  Cash basis operation A. The board of directors of an irrigation district may elect to operate on a cash basis or on an assessment and tax levy basis,  or on a combination of both. B. To provide funds for a cash operation,  the board shall fix a minimum annual rate on each acre of land that has water rights in the district,  which shall not be refunded and which,  upon failure to pay,  shall be a lien upon the land. A charge shall also be fixed by the board for all water required in excess of that provided in the minimum rate,  to be paid to the district prior to delivery of the water. Any payments made for water in excess of that actually used will be refunded upon demand or may be applied to the following year's assessment. C. The board of directors of a district which operates on a cash basis shall appoint a treasurer who shall carry out the provisions of this section. Such treasurer shall give bond in an amount set by the board. The cost of such bond shall be paid by the district. D. The county treasurer shall be relieved of all responsibility for acting as ex officio treasurer of a district which operates on a cash basis under this section.
AZ Rev Stat § 48-3133 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3133 - Reimbursement for county services

48-3133.  Reimbursement for county services Services provided by a county to an irrigation district are subject to reimbursement pursuant to section 11-251.06.
AZ Rev Stat § 48-3151 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3151 - Authority to levy district assessments; contents of resolution; terms as to delinquencies

48-3151.  Authority to levy district assessments;  contents of resolution;  terms as to delinquencies A. In addition to authorized taxes,  the board of directors may,  at a regular or special meeting,  notice of which shall be given for at least ten days previous by posting in three public places within the district,  by resolution adopted by a two-thirds vote of the board and entered upon the records of the district,  levy an assessment for the purpose of paying or refunding district indebtedness,  repairing,  improving,  extending,  maintaining and operating existing irrigation works,  installing new works or systems or meeting emergencies. B. The assessment may by the resolution be made payable wholly or in installments extending over such period of time and in such amounts as the board of directors deems advisable. The resolution shall state the purpose or purposes for which the levy is made,  the aggregate amount of the levy of the assessment and the amount of the levy of the assessment per acre,  which shall be equal upon each acre subject to district taxation,  the method,  times and manner of payment and collection of the assessment,  and if the assessment is payable in installments,  the amounts and due dates thereof. C. The board of directors shall also by the resolution prescribe the rate or amount of penalty attaching for failure to pay the assessment or any installment of the levy of the assessment when the assessment becomes due,  and the interest it shall bear from such date. The penalty and interest shall not exceed the rate or amount provided by laws then in force relating to general county property taxes. The board of directors may provide by the resolution that failure to pay any installment of any assessment may,  at the option of the board,  cause the whole amount thereof to become immediately due and payable.
AZ Rev Stat § 48-3152 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3152 - Landowner defined; effect of service of notice on married person, guardian, administrator or attorney-in-fact

48-3152.  Landowner defined;  effect of service of notice on married person,  guardian,  administrator or attorney-in-fact A. For the purposes of this article,  " landowner"  includes record owners,  purchasers under contract and entrymen. B. Notice served upon a married person shall be deemed notice upon his or her spouse,  notice served upon guardians and administrators shall constitute notice to heirs and wards and notice served upon an attorney-in-fact shall constitute notice to his principal.
AZ Rev Stat § 48-3153 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3153 - Limitation on amount of assessment; special election on assessment in excess of limitation

48-3153.  Limitation on amount of assessment;  special election on assessment in excess of limitation A. No assessment equal to more than two dollars fifty cents per acre per year or in excess of an aggregate of five dollars per acre shall become effective until approved by a majority vote of the qualified electors of the district. B. If the board deems it necessary or advisable to levy an assessment in excess of two dollars fifty cents per acre payable in any one year,  or in excess of an aggregate of five dollars per acre,  the question of the proposed levy shall be submitted to a vote of the qualified electors of the district at a regular or special election. Notice of the election shall be given by posting notices thereof in three public places in each division of the district for at least twenty days prior to the date of the election,  and by publication of notice in a newspaper of general circulation published in the county in which the office of the board of directors is located,  once a week for at least two successive weeks prior to the election. The notice shall specify the time of holding the election and shall briefly state the same matters as are required by section 48-3151 to be set forth in the resolution of the board of directors levying the assessment. C. The election and the results thereof shall be determined and declared in all respects as nearly as practicable in conformity with the provisions governing the election of directors. No informalities in conducting the election shall invalidate it if the election was otherwise fairly conducted.