reglab/housing_qa huggingface dataset:
AZ Rev Stat § 48-1578 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1578 - Qualification as director

48-1578.  Qualification as director A. Within ten days after receiving the certificates of election,  the directors shall take and subscribe the official oath prescribed for public officers and file it with the clerk of the board of supervisors of the county in which the organization was perfected. On January 1 following their election the directors shall assume the duties of their respective offices. B. Each member of the board of directors shall execute an official bond in the amount of three thousand dollars which shall be approved by the chairman of the board of supervisors of the county in which the district was organized. The bond shall be filed with the clerk of such board at the time the oath is filed. C. The bond shall be in form prescribed by law for county officials,  except that the obligee named in the bond shall be the district.
AZ Rev Stat § 48-1579 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1579 - Recall of director

48-1579.  Recall of director Any director elected or appointed under this article shall be subject to recall by the vote of a majority of the electors of the division which the director represents. The proceedings for recall shall be in all respects as provided by the constitution and laws of the state for the recall of county officers.
AZ Rev Stat § 48-1591 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1591 - County treasurer; duties

48-1591.  County treasurer;  duties The county treasurer of each county in which a district is located,  in whole or in part,  shall receive,  collect and receipt for all district monies and for taxes levied under the provisions of this chapter. When tax monies of the district are received by the treasurer he shall receipt therefor by the fifteenth day of the month in the same manner as receipts are given for taxes upon real estate for county purposes.
AZ Rev Stat § 48-1592 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1592 - Annual estimate of taxes by board of directors

48-1592.  Annual estimate of taxes by board of directors A. The board of directors on or before June 1 each year shall prepare estimates of the amount of money required to meet the obligations of the district for the next fiscal year,  including maturing bonds and interest,  maintenance,  operating and current expenses,  together with such additional amount necessary to meet any deficiency in the payment of items of expenses incurred during the previous year,  and to provide funds for purchases of lands sold for delinquent taxes. B. The estimates shall be fully itemized to show amounts required for each of the specified funds into which the money of the district is divided by the treasurer,  and shall show the total amount of the itemized estimates. C. The estimates shall be entered in full upon the records of the district and a certified copy thereof transmitted to the board of supervisors of each county in which any lands of the district are located,  together with a certified copy showing the total number of acres of taxable lands of the district,  and a description of such portions thereof as are located in each of the counties respectively,  and shall include therein all lands within the boundaries of the district,  except those excluded pursuant to this chapter.
AZ Rev Stat § 48-1593 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1593 - Computation of tax rate; levy

48-1593.  Computation of tax rate;  levy A. The board of supervisors of the county in which the office of the power district is located shall immediately upon receipt of the estimates of the total assessments of the district and the certificate of the board of directors certifying the total amount of money required to be raised by taxation,  fix the rate of levy necessary to provide the amount of money required to pay the principal and interest of the bonds of the district as they become due,  fix the rate necessary to provide the amount of money required for any other purposes of the district which are to be raised by the levy of taxes upon the real property of the district,  and certify the respective rates of levy to the board of supervisors of any other county embracing any portion of the district. The levy shall be increased fifteen per cent to provide for delinquencies. B. The board of supervisors of each county in which a power district is located,  in whole or in part,  at the time of making the levy for county purposes,  shall make a levy at the rate provided in subsection A of this section upon all real property in the district within their respective counties. C. All taxes or assessments levied under this chapter are special taxes and shall be liens upon the lands against which they are levied. When title to any land within the district is acquired under the land laws of the state or the United States,  the amounts of any and all taxes levied as provided by this chapter which have been levied against the land and which remain unpaid,  shall become immediately due and shall be collected as other delinquent taxes are collected. D. All the burdens,  obligations,  liabilities and liens existing against other lands in private ownership embraced within the district by reason of the organization of the district,  or in any manner connected with,  incident to,  or arising from,  or by reason of the existence of the district,  are extended with full effect to and upon any and all lands possessed and held by virtue of a certificate of purchase issued by the state land department.
AZ Rev Stat § 48-1594 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1594 - Entry of district assessment on tax rolls; classification of lands

48-1594.  Entry of district assessment on tax rolls;  classification of lands A. In each county in which any portion of the lands included within a district are located,  the property tax roll shall include entries for assessments and special taxes levied upon lands of the district. B. The county assessor of each of the counties shall enter upon the rolls the property in the district assessed and taxed as required by this chapter,  a description of such lands subject to assessment by the district,  the name of each owner of property and the number of acres of land in each assessment,  or if the owners of such lands are unknown,  the lands shall be assessed to the unknown owner. C. Immediately after the assessment has been made,  the assessor shall return the total assessments to the board of supervisors of the county in which the office of the district is located. D. All lands within the district subject to taxation under this chapter shall be classed as agricultural lands and shall be valued by the assessor at the same value per acre,  but in no event shall any land be taxed for power purposes which from any natural cause cannot be irrigated or is incapable of cultivation,  unless the lands are used for residential,  manufacturing or business purposes,  in which event the lands shall be classed as agricultural lands and so assessed for the purposes of taxation under this chapter.
AZ Rev Stat § 48-1595 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1595 - Tax levy on failure to certify estimates; levy for unpaid indebtedness

48-1595.  Tax levy on failure to certify estimates;  levy for unpaid indebtedness A. If the board of directors neglects,  fails or refuses to provide the estimates and certificates as the basis for the levy and collection of taxes at any time,  the board of supervisors of the county in which the office of the district is located shall make the levy in such amount as the board deems sufficient for the purpose of the district for any fiscal year. B. The board of supervisors,  upon request of any person holding any matured,  unpaid and undisputed evidence of district indebtedness,  shall make such levy of taxes upon the taxable property of the district as will provide for payment of such indebtedness and any other indebtedness of the district as shown by such person to exist. Levies so made shall be collected and enforced in the same manner as property tax levies for general county purposes are made and collected.
AZ Rev Stat § 48-1596 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1596 - Delinquent taxes; sale of property for taxes

48-1596.  Delinquent taxes;  sale of property for taxes A. All taxes assessed and levied 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 of the state providing for assessing,  levying and collecting taxes on real estate for county purposes shall be applicable to the assessment,  levy and collection of taxes for the purposes of this chapter,  if applicable,  including all remedies of such revenue laws for collecting delinquent taxes and provisions relating to sales of real property for delinquent taxes. C. At any sale of taxable property in the district for delinquent taxes,  including lands held by a certificate of sale from the state land department,  the district may become the purchaser thereof and hold title thereto with the same rights and powers as individuals. The board of directors of the district may provide district funds for such purchases and lease,  sell,  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 a year from the date of purchase,  and an amount equal to the pro rata of current taxes for district purposes during the period of ownership. D. 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 authorized at the election.
AZ Rev Stat § 48-1597 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1597 - Payment of taxes by evidences of indebtedness; release of lands from bonded indebtedness

48-1597.  Payment of taxes by evidences of indebtedness;  release of lands from bonded indebtedness A. Payment of taxes levied for district purposes may be made with matured bond interest coupons or warrants of a district at their par value when the aggregate amount of the coupons and warrants does not exceed the total amount of taxes due and to which aggregate amount a money payment is made sufficient to pay the balance of the taxes. B. Payment of the amount necessary to be made for releasing any parcel or parcels of land from outstanding bonded indebtedness of the district may be made with district bonds,  matured interest coupons or warrants,  at their par value,  or with an aggregate amount of warrants,  bonds or interest coupons 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 fully pay for release of such land. C. The treasurer of the district shall accept payment made as provided by this section,  and upon receipt of any warrants,  bonds or coupons,  shall immediately cancel them and they shall not thereafter be reissued,  negotiated or circulated for any purpose.
AZ Rev Stat § 48-1598 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1598 - Issuance of certificate of release upon payment of bonded indebtedness; exception

48-1598.  Issuance of certificate of release upon payment of bonded indebtedness;  exception Upon full payment of the indebtedness upon any parcel or parcels of land as provided by this chapter,  the treasurer shall issue a certificate reciting the fact of such payment and deliver the certificate to the person making the payment. The certificate may be recorded in the office of the county recorder of the county in which the parcel or parcels of land are located and from delivery thereof the certificate shall operate as a release and discharge of the lands described therein from any further taxation to meet payments of principal or interest upon district bonds then outstanding,  except in the event of default of the district in payment of the bonds at maturity,  taxes may be levied on such parcel or parcels 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 § 48-1600 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1600 - Use of tax funds; transfer of surplus funds

48-1600.  Use of tax funds;  transfer of surplus funds All money raised by taxation on the estimated assessment and levy for purposes required by this chapter shall be applied to the objects for which the levy is made and shall be used for no other purposes,  except that if there is a surplus in a fund at any time when there no longer is a demand for money in the fund,  the board of directors may by order duly entered upon its minutes direct the treasurer of the district to transfer the surplus to any other fund against which there are outstanding obligations.
AZ Rev Stat § 48-1601 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1601 - District warrants

48-1601.  District warrants A. No claim shall be paid by the district treasurer until it has been allowed by the board of directors,  and then only upon warrants signed by the president and countersigned by the secretary. The warrants shall state the date when the claim was allowed by the board and from what funds payable. If the district treasurer does not have sufficient money 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. The warrant shall draw interest at the rate of six per cent per annum from the date of endorsement until paid. B. 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. C. 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 is authorized to administer oaths to the persons verifying claims with the same authority as a notary public. D. 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 their presentation for payment to the district treasurer. The warrants shall be drawn payable to the claimant or order in the same manner as county warrants.
AZ Rev Stat § 48-1602 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1602 - Validity of liabilities incurred in excess of express authority

48-1602.  Validity of liabilities incurred in excess of express authority The board of directors or other officers of the district may not incur any debt or liability by issuing bonds or otherwise in excess of the express provisions of this chapter,  and any debt or liability incurred in excess of such provisions shall be void.
AZ Rev Stat § 48-1603 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1603 - Failure or neglect of officer to impress lien or collect taxes of district; remedy

48-1603.  Failure or neglect of officer to impress lien or collect taxes of district;  remedy If the directors of a district,  a board of supervisors,  or officer of any board,  or a county assessor or tax officer of any county,  neglects or refuses to perform any official act necessary to create and impress a lien of taxes,  or to collect taxes,  as required by this chapter,  any person holding evidence of any matured and unpaid 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 § 48-1604 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1604 - Reimbursement for county services

48-1604.  Reimbursement for county services Services provided by a county to a power district are subject to reimbursement pursuant to section 11-251.06.
AZ Rev Stat § 48-3471 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3471 - District treasurer; district funds

48-3471.  District treasurer;  district funds The treasurer of the county in which the district is located shall be treasurer ex officio of the district. He shall keep all monies of the district in a separate fund,  or upon the direction of the board of trustees,  in more than one separate fund,  and shall pay from such fund or funds only on warrants drawn on the fund or funds and signed by at least two board members. All district monies shall within two weeks after receipt thereof by the board be deposited with the treasurer by the secretary of the district.
AZ Rev Stat § 48-3472 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3472 - District property exempt from taxation; tax levy; service charges

48-3472.  District property exempt from taxation;  tax levy;  service charges A. Property owned or used by districts organized under this chapter shall be exempt from taxation when used for district purposes. B. The expense of maintaining the district wells,  ditches or conduit system,  including reasonable overhead and office expense and including amounts contracted to be paid to any irrigation district for or in connection with such services,  along with any other capital expense,  shall be provided for by taxes levied and collected as prescribed by this article. C. The cost of distributing and measuring water to the several parcels of land receiving the water,  including the actual operation of the headgates and other works of the district and the necessary expense of keeping such records in connection with the operation as the board of trustees prescribes,  shall be paid from money collected from service charges imposed upon lands pursuant to section 48-3475 for the delivery of water.
AZ Rev Stat § 48-3473 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3473 - Estimate of expenses; levy and collection of taxes

48-3473.  Estimate of expenses;  levy and collection of taxes A. On or before July 1 each year the board of trustees shall estimate the amount of money necessary to be raised by taxation to defray district expenses including assessments and charges to irrigation projects,  if any have been assessed,  up to the time when funds will be available from the next tax levy. The estimate shall take into account any deficit or surplus from the preceding year or years. B. The board shall certify the estimate to the board of supervisors and the board shall annually,  at the time county taxes are levied,  levy a tax sufficient to raise the amount of the estimate,  plus not less than fifteen per cent for anticipated delinquencies. District taxes shall be assessed and levied only on lands within the district and shall be apportioned among the several parcels of land on an acreage basis. If the board of trustees of a district fails to certify the estimate to the board of supervisors,  the board of supervisors shall make a levy for the amount of the estimate certified the preceding year,  plus fifteen per cent for delinquencies. Except as otherwise provided in this chapter,  the taxes shall be assessed,  levied and collected in the same manner as county taxes. C. In order to entitle any parcel of land to water service,  district taxes against such parcel may be paid to the treasurer separately from other taxes,  and the county treasurer shall issue receipts therefor when so paid in such form that the receipt may be presented to the authorized representative of the district and recognized as authority to make delivery of water to such parcel of land. If the district taxes against any parcel of land are not paid separately,  the county treasurer shall not omit the collection thereof at the time payment is made of other taxes for the same period against such parcel of land.
AZ Rev Stat § 48-3474 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3474 - Credit on district taxes for irrigation project charges against lands within project

48-3474.  Credit on district taxes for irrigation project charges against lands within project A. If any parcel of land within an irrigation water delivery district is part of an established irrigation project organized under any law of the state relating to irrigation,  electrical or agricultural improvement districts,  or of any reclamation project of the United States,  and is subject to project taxes,  assessments or charges payable directly to such district or project,  exclusive of charges for service to such parcel of land under any contract or arrangement between the district or project and the irrigation water delivery district,  the owner of the parcel of land shall be entitled to a credit on district taxes for any year equal to the amount of the assessments and charges paid to the district or project for that year. The county treasurer shall accept the receipt of any such project or district as evidence of payment,  and shall give credit therefor by notation on his records. In the preparation of the annual estimate of expenses as provided by section 48-3473,  all such credits shall be anticipated by the board of trustees and a corresponding adjustment made in the estimate of revenue necessary to meet the expenses of the district. B. Any irrigation water delivery district may contract with an irrigation project within which any or all of the district lands are included,  to pay project taxes,  assessments or charges of the project on behalf of any or all of the lands of the irrigation water delivery district,  and if such contract is executed the amount of such assessments and charges shall be added to the district estimate of expenses and assessed and levied as district taxes against the lands for and on account of which they are contracted to be paid.