reglab/housing_qa huggingface dataset:
AZ Rev Stat § 48-3016 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3016 - Notice of election; polling places; election judges

48-3016.  Notice of election;  polling places;  election judges A. Fifteen days before a district election,  the district secretary shall: 1. Cause a notice or notices to be posted in each division: (a) Giving the time and place of holding the election.  (b) Specifying the polling places of each division or a central polling place for the district,  which may be the district's business office.  2. Post a general notice of the election in the office of the district. B. Prior to the time for posting notices,  the board of directors shall appoint three registered voters of this state to be election judges at each polling place and shall designate one judge at each polling place to act as clerk and one to act as inspector. If the board fails to appoint the election judges or the persons appointed do not attend the opening of the polls on the morning of the election,  the electors who are present at the opening hour stated in the notice may appoint the judges or appoint another person in place of an absent judge. C. At the election the board of directors shall provide the judges with necessary election supplies,  including ballots. D. In all elections,  each election judge,  before opening the polls,  shall take and subscribe an oath to perform faithfully the duties imposed by law. Any general elector of the district may administer and certify the oath.
AZ Rev Stat § 48-3017 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3017 - Time of election; duties of election judges

48-3017.  Time of election;  duties of election judges The polls shall be opened at eight o'clock in the morning and kept open until six o'clock in the afternoon of the same day. The election judges shall choose one of their number to be chairman. The chairman may appoint judges and clerks to fill vacancies occurring during the progress of the election. Any election judge may administer or certify any oath required to be administered during the progress of the election. The election judges may decide upon the qualifications of electors and shall make certificates respecting any matter concerning the election.
AZ Rev Stat § 48-3018 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3018 - Number of votes to which elector entitled

48-3018.  Number of votes to which elector entitled Each qualified elector voting at an election shall be entitled to one vote on each question submitted and one vote for each office to be filled at all elections,  but when the holder of record title is a married person,  only the spouse in whose name the title stands shall be entitled to vote at the election.
AZ Rev Stat § 48-3019 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3019 - Counting votes; election returns

48-3019.  Counting votes;  election returns After closing the polls,  the judges of the election shall ascertain the result of the vote and within two days thereafter certify the result in writing to the board of directors of the district and deliver to it all ballots used in the election and all records made thereof.
AZ Rev Stat § 48-3020 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3020 - Canvass of returns; declaration of results; failure to make returns

48-3020.  Canvass of returns;  declaration of results;  failure to make returns A. The directors shall meet at the office of the district on the first Monday after the election to canvass the returns. If at the time of the meeting the returns from each polling place have been received the board of directors shall canvass the returns,  or if all the returns have not been received the canvass shall be postponed from day to day until the returns are received or until six postponements have been made. B. The canvass shall be made in public by checking the returns made by the election judges and by counting the votes of a district for each person or question voted upon. Upon completion of the canvass the board shall declare elected the candidate for director from a division receiving the highest number of votes and the two candidates for director at large,  if any,  receiving the highest numbers of votes and shall declare the result of the vote on any question submitted. C. If after six adjournments all the returns have not been made,  the board of directors shall declare the result to be no election and shall proceed to call a new election for the same purpose to be conducted in the same manner as provided for such elections.
AZ Rev Stat § 48-3021 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3021 - Limitation upon rejection of ballots or declaring election void

48-3021.  Limitation upon rejection of ballots or declaring election void No ballot,  list,  tally or certificate of an election shall be rejected for any irregularity or default if the intent thereof is apparent and it can be understood,  nor shall an election be declared null and void if conducted substantially in conformity with the provisions of this article.
AZ Rev Stat § 48-3022 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3022 - Statement of result of election

48-3022.  Statement of result of election The secretary of the board as soon as the board of directors has declared the result of an election shall enter in the records of the board a statement of the results disclosing: 1. A copy of the notice of the election. 2. The names of the judges of the election. 3. The total number of votes cast in the district and from each division of the district. 4. The names of the persons voted for. 5. The office for which each person was voted for. 6. The number of votes cast in each division for each candidate,  and the number of votes cast for and against each question submitted. 7. The number of votes cast in the district for each candidate. 8. The names of persons declared elected. 9. The result declared on any question submitted.
AZ Rev Stat § 48-3023 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3023 - Filing certified statement of result; qualification of directors

48-3023.  Filing certified statement of result;  qualification of directors A. A certified copy of the statement of results as entered on the records of the board of directors shall be made by the secretary and filed in the offices of the board of supervisors of each county in which a part of the district is located. B. The secretary of the district shall immediately give the persons elected as directors a written notice thereof. Such persons within twenty days after receiving the notice shall take and subscribe an official oath to perform the duties of the office to which they were elected and file it with the clerk of the board of supervisors of the county in which the district was organized. The persons elected directors shall at such time execute an official bond in the amount of three thousand dollars with sufficient surety to be approved by the judge of the superior court of the same county who shall endorse his approval thereon. The bond shall be recorded in the office of the county recorder and when recorded shall be delivered by the recorder to the board of supervisors for filing.
AZ Rev Stat § 48-3024 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3024 - Recall of directors

48-3024.  Recall of directors A director elected or appointed under this chapter shall be subject to recall by the vote of a majority of the qualified electors of the division which he represents or of the entire district in the case of a director at large. 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 § 48-2411 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2411 - Annual estimate of district expenditures

48-2411.  Annual estimate of district expenditures A. The board of directors shall,  on or before the first meeting of the board of supervisors in July each year,  furnish the board of supervisors and the assessor of the county in which the district is located,  or if the district is not entirely within the county,  then as otherwise provided by this article,  to the board of supervisors and assessor of each county in which any portion of the district is located,  an estimate in writing of the amount of money needed for the purposes of the district for the ensuing fiscal year. B. The amount shall be sufficient to raise the annual interest on the outstanding bonds,  to pay the estimated cost of repair,  the incidental expenses of the district,  and in any year in which any bonds fall due,  an amount sufficient to pay the principal of the outstanding bonds as they mature. C. If the revenues of the district are sufficient to discharge such obligations without the levy of a tax,  the district shall certify that fact to the board of supervisors,  and the filing of the budget shall not be required.
AZ Rev Stat § 48-2412 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2412 - Proportionate division of estimate if district lies in more than one county

48-2412.  Proportionate division of estimate if district lies in more than one county If a district is located in more than one county,  the total estimate as provided for in section 48-2411 shall be divided by the board of directors in proportion to the value of the real property included within the district in each county. This value shall be determined from the equalized values of the last assessment rolls of such counties. When the division of the estimate has been made the board shall furnish to the boards of supervisors and county assessors of the respective counties a written statement of that part of the estimate apportioned to that county.
AZ Rev Stat § 48-2413 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2413 - Failure of district to provide estimate

48-2413.  Failure of district to provide estimate If for any reason the board of directors fails to make and furnish the annual estimate of expenditures,  the board of supervisors of the county in which the district was organized shall,  at its first meeting in July thereafter,  or at any adjournment thereof,  prepare and furnish the budget and perform all acts required to be performed by the board of directors. The estimate prepared by the board of supervisors shall have the same force and effect and shall be acted upon in the same manner and with like effect as if it had been made by the board of directors.
AZ Rev Stat § 48-2414 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2414 - Computation of tax rate; levy

48-2414.  Computation of tax rate;  levy A. The board of supervisors of each county in which a district or any part thereof is located shall annually,  at the time of levying county taxes,  levy a tax to be known as " (name of district) agricultural improvement district tax"  sufficient to raise the amount reported to the board in the estimate. The board of supervisors shall determine the rate of tax by dividing the total amount required to be raised,  plus fifteen per cent for anticipated delinquencies,  by the total number of acres included within the district. B. The board of supervisors shall levy against each landowner in the district a tax equal to the unit rate multiplied by the number of acres owned,  and certified by the board of directors of the district to the board of supervisors. The board of directors,  in certifying the annual estimate to the board of supervisors,  shall include a list of landowners in the district and the number of acres owned by each.
AZ Rev Stat § 48-2415 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2415 - Entry of tax on roll; collection

48-2415.  Entry of tax on roll;  collection A. The tax levied by the board of supervisors shall be computed and entered on the assessment roll by the county assessor. If the board of supervisors fails to levy the tax,  the assessor shall do so. B. The tax shall be collected at the same time and in the same manner as general county property taxes,  and when collected shall be paid into the county treasury for the use of the district. The taxes imposed by this section shall be a lien upon the lands against which they are levied until paid,  and shall be subject to the same penalties and interest upon delinquent amounts as are general county property taxes. C. The board of directors shall not provide irrigation,  drainage,  power or any other service to lands upon which a district tax is delinquent until the whole thereof with interest and penalties is paid.
AZ Rev Stat § 48-2416 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2416 - Applicability of state tax laws; duty of county officers

48-2416.  Applicability of state tax laws;  duty of county officers The laws of the state prescribing the manner of levying and collecting taxes and the duties of the several county officers with respect thereto,  so far as applicable and not in conflict with this article,  shall apply to this article. County officers shall be liable upon their official bonds for the faithful discharge of the duties imposed upon them by this chapter.
AZ Rev Stat § 48-2417 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2417 - Payment of district taxes without paying other taxes

48-2417.  Payment of district taxes without paying other taxes A. When a parcel of land located in an agricultural improvement district is assessed for district taxes,  the tax or any installment thereof may be paid separately and without at the same time paying other property taxes assessed and levied against the same property. The county treasurer shall receive payments of the tax and deliver to the person paying the tax a receipt therefor showing the name of the district,  a description of sufficient certainty to identify the property assessed for the tax,  the total amount of 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 district taxes assessed against the same property.
AZ Rev Stat § 48-2418 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2418 - Transmittal to district treasurer of monies collected by county treasurer

48-2418.  Transmittal to district treasurer of monies collected by county treasurer The treasurer of each county in which an agricultural improvement district is wholly or in part located shall,  on or before the fifteenth day of each month,  pay to the treasurer of the district all monies of the district collected during the preceding month,  and shall take the receipt of the treasurer of the district therefor,  which shall constitute his discharge from any further liability for the monies or the application of the monies.
AZ Rev Stat § 48-2419 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2419 - Apportionment of funds

48-2419.  Apportionment of funds There shall be a bond fund,  a construction fund and a general fund. The treasurer of the district shall apportion all monies received into the fund corresponding with the purpose therein specified or for which such monies were paid.
AZ Rev Stat § 48-2420 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2420 - Payment of interest coupons; redemption of unmatured bonds

48-2420.  Payment of interest coupons;  redemption of unmatured bonds A. Upon presentation of matured interest coupons to the district treasurer,  he shall pay them from the bond fund. B. When the bond fund amounts to ten thousand dollars in excess of the amount sufficient to meet the matured interest coupons,  the board of directors shall direct the district treasurer to pay such an amount of unmatured bonds of the district as the money in the bond fund will redeem,  at the lowest value at which they are offered for liquidation,  after advertising in the manner provided by section 48-2444 for sealed bids for the redemption of such bonds. The bids shall be opened by the board in open meeting at the time specified in the notice,  and the lowest bid for the bonds shall be accepted,  but no bond shall be redeemed at a rate above par. If the bids are equal,  the lowest numbered bond shall have preference. C. If none of the holders of such bonds desires to have them redeemed,  the money shall be invested by the treasurer under direction of the board of directors in bonds of the United States or of the state. Such bonds shall be kept in the bond fund and may be used to redeem district bonds when the holders thereof so request,  either by exchanging them for bonds of the district or by converting them into cash and redeeming the bonds of the district.
AZ Rev Stat § 48-2422 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2422 - Payment of warrants; reports of district treasurer

48-2422.  Payment of warrants;  reports of district treasurer A. The district treasurer shall disburse the money received from the county treasurer only upon warrants of the board of directors signed by the president and attested by the secretary. B. The district treasurer shall report in writing at each regular meeting of the board of directors,  and at such other times as required by the board,  the amount of money in each of the funds,  the amount of receipts since his last report and the amount disbursed. The reports shall be verified and filed with the secretary.
AZ Rev Stat § 48-2423 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2423 - Annual financial report by board of directors

48-2423.  Annual financial report by board of directors The board of directors shall,  on the first Tuesday in March each year,  make and immediately thereafter publish a verified statement of the financial condition of the district,  showing particularly the receipts and disbursements of the preceding year,  together with the source of the receipts and purpose of the disbursements. The publication shall be made in at least one issue of a newspaper published in the county in which the office of the board of directors is located.
AZ Rev Stat § 48-2424 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2424 - Reimbursement for county services

48-2424.  Reimbursement for county services Services provided by a county to an agricultural improvement district are subject to reimbursement pursuant to section 11-251.06.
AZ Rev Stat § 48-2701 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2701 - District treasurer

48-2701.  District treasurer The county treasurer of the county in which the district was organized shall be the custodian of all the funds of the district. For this purpose the county treasurers of other counties in which a portion of the district is located shall,  not more than twice each year,  upon the order of the board of directors,  settle with the board and transmit to the treasurer of the county in which the district was organized all money in their possession belonging to the district. Such county treasurer shall receive and receipt for the money,  and place it to the credit of the district. He shall be responsible upon his official bond for the safekeeping and disbursement,  in the manner provided by this article,  of all money of the district held by him.
AZ Rev Stat § 48-2702 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2702 - Annual estimate of expenditures by board of directors

48-2702.  Annual estimate of expenditures by board of directors The board of directors shall,  on or before the first meeting of the board of supervisors in July each year,  furnish the board of supervisors and the county assessor of the county in which the district is located,  or if the district is not entirely within a county,  then as otherwise provided by this article,  to the board of supervisors and county assessors of each county in which any portion of the district is located,  a written estimate of the amount of money needed for the purposes of the district for the ensuing fiscal year. The amount shall be sufficient to pay the annual interest on the outstanding bonds,  the estimated cost of repairs,  the incidental expenses of the district,  and,  in any year in which any bonds fall due,  the principal of the outstanding bonds as they mature.
AZ Rev Stat § 48-2703 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2703 - Apportionment of annual estimate among counties in which district is located

48-2703.  Apportionment of annual estimate among counties in which district is located If the district is located in more than one county,  the total estimate as provided for in section 48-2702 shall be divided by the board of directors in proportion to the value of the real property included within the district in each county. The value shall be determined from the equalized values of the last assessment rolls of the counties. When the division of the estimate has been made the board shall furnish to the boards of supervisors and county assessors of the respective counties a written statement of that part of the estimate apportioned to that county.
AZ Rev Stat § 48-2704 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2704 - Computation of tax rate; levy

48-2704.  Computation of tax rate;  levy A. The board of supervisors of each county in which a district or any part thereof is located shall annually,  at the time of levying county taxes,  levy a tax to be known as the " (name of district) drainage district tax"  sufficient to raise the amount reported to the board in the estimate by the board of directors. B. If the board of directors fails,  neglects or refuses for any reason to report an amount sufficient to provide for the interest and redemption of all bonds issued by the district,  as shown by the judgment rendered in the action to determine the validity of the bonds of the district provided for in section 48-2752,  excepting bonds that have been duly and legally destroyed or cancelled under the provisions of this chapter,  the board of supervisors shall levy an amount sufficient to provide for the interest and redemption of the bonds. If the bonds have been refunded under the provisions of article 8 of this chapter,  the tax shall be sufficient to provide for the interest and redemption of the refunding bonds. Recording the judgment rendered in the action provided for in section 48-2752 in the office of the county recorder shall be legal notice to the board of supervisors of the issuance of bonds as therein described,  but shall not be the exclusive means of notice. C. The board of supervisors shall determine the rate of tax by deducting fifteen per cent for anticipated delinquencies from the total assessed value of the real property included within the district within the county as it appears on the assessment rolls of the county,  and dividing the amount necessary to be raised under this section by the remainder of the total assessed value.
AZ Rev Stat § 48-2705 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2705 - Entry of tax on roll; collection of taxes and assessments

48-2705.  Entry of tax on roll;  collection of taxes and assessments The tax levied by the board of supervisors shall be computed and entered on the assessment roll by the county assessor. If the board of supervisors fails to levy the tax as provided in section 48-2704 the assessor shall do so. The tax,  as well as the assessments provided for under the provisions of section 48-2709,  shall be collected at the same time and in the same manner as other property taxes,  and when collected shall be paid into the county treasury for the use of the district.