reglab/housing_qa huggingface dataset:
AZ Rev Stat § 48-543 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-543 - Sale of bonds; disposition of proceeds

48-543.  Sale of bonds;  disposition of proceeds A. Improvement bonds issued under this article may be sold to the highest cash bidder,  after advertising for bids by publication at least three times in a daily newspaper published and circulated in the city or town,  or if there is no daily newspaper,  then once in a weekly or semiweekly newspaper so published and circulated. B. The council may not sell the bonds for less than par. If sold in excess of par the excess shall be paid into the general fund of the city or town. The proceeds of the sale shall be paid into a fund representing the assessments on which the bonds were issued.
AZ Rev Stat § 48-544 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-544 - Purchase of improvement bonds by city

48-544.  Purchase of improvement bonds by city The city or town may,  without advertising or selling the improvement bonds,  advance to the appropriate fund the par value of all or any part of the bonds,  whereupon the city or town shall have the same rights for the enforcement and collection thereof as a purchaser,  and may at any time sell the bonds to reimburse itself therefor.
AZ Rev Stat § 48-545 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-545 - Collection of assessment installments; notice of delinquent installment

48-545.  Collection of assessment installments;  notice of delinquent installment A. All assessments not certified through the clerk shall remain collectible by sale of the property as provided in this article,  but the superintendent shall promptly collect all installments of principal and interest on the assessments so certified to the clerk. The superintendent shall,  thirty days before any installment of principal or interest becomes due,  give notice by mail to every person interested who has filed his name and address with the superintendent,  and by publication in not smaller than eighteen point type at least two times in a daily newspaper published and circulated in the municipality,  or at least two successive insertions in a weekly or semiweekly newspaper so published and circulated. B. The notice shall serve for all assessments in the municipality becoming due on the date specified therein,  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 _______________,  l9____ and if not so paid on or before said date the same will become delinquent and five per cent penalty will be added to the amount thereof."  C. The council may publish a more detailed notice,  in smaller type,  but the heading of the notice shall not be 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 shall apply to and govern all bonds and assessments heretofore issued and levies,  and all notices of special assessments due on improvements shall be given and published in accordance herewith. D. When an installment is paid,  the superintendent shall note in his record the date of the payment,  the name of the person by or for whom it is paid and shall,  if requested,  give receipt therefor. E. On the day succeeding the date on which the installment becomes due all installments unpaid shall become delinquent,  and the superintendent shall certify such fact on his records and mark each installment delinquent and add five per cent to the amount of each installment.
AZ Rev Stat § 48-546 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-546 - List of delinquent installments; publication of notice; sale of delinquent property

48-546.  List of delinquent installments;  publication of notice;  sale of delinquent property A. The superintendent shall,  within twenty days from the date of the delinquency,  begin publication of the list of assessments on which any installment is delinquent. The list shall contain a description of each parcel of property,  and opposite each description the name of the owner as stated in the assessment,  or,  if no name is stated in the assessment,  the word " unknown" ,  and the amount of the installment delinquent,  together with penalty and costs due,  including the cost of advertising. B. The superintendent shall append to and publish with the list,  a notice that unless each delinquent installment,  together with the penalty and costs thereon,  is paid,  the whole amount of the assessment will be declared due by him,  and the property upon which the assessment is a lien will be sold at public auction at a time and place to be specified in the notice. The publication shall be published and circulated in the municipality for a period of ten days in a daily newspaper,  or for two weeks in a weekly newspaper so published and circulated. If published in a daily newspaper,  publication shall be made in two issues of the paper,  and eight days shall intervene between the first and last publication. C. The time of sale shall not be less than five days nor more than ten days after the last publication,  and the place of sale shall be in or in front of the office of the superintendent,  or in or in front of the usual place of meeting of the governing body of the municipality.
AZ Rev Stat § 48-547 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-547 - Payment after delinquency and before sale

48-547.  Payment after delinquency and before sale At any time prior to the sale of any lot assessed,  any person may pay the delinquent installment on the lot together with the penalty and costs then due,  including the cost of advertising,  whereupon the superintendent shall note on his records the day of payment,  the name of the person by or for whom it is paid,  and the amount paid.
AZ Rev Stat § 48-548 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-548 - Sale of delinquent property; right of redemption; deed to purchaser; purchase by municipality

48-548.  Sale of delinquent property;  right of redemption;  deed to purchaser;  purchase by municipality A. The sale shall be conducted as nearly as possible as are sales of property for delinquent assessments and as proceedings subsequent thereto are conducted under this article so that the rights of the purchaser shall vest in the purchaser and redemption from the sale may be made to the treasurer. If the property is not redeemed,  a deed shall issue to the purchaser in like manner and effect as sales for delinquent assessments. B. If there is no purchaser for any lot,  piece or parcel of land offered for sale,  it shall be struck off to the municipality,  as purchaser,  and the city or town council shall appropriate from the general fund of the treasury the amount required for the purchase and shall order the treasurer to place the amount in the special fund for such improvement. Thereafter the lien of the assessment shall not be extinguished for nonpayment of general taxes or prior special assessments and the annual installments of principal and interest of the assessment shall constitute a first lien on the respective lot,  piece or parcel of land,  coequal with the lien for general taxes. If the lien has not been extinguished prior to the property being stricken off to the state,  such lien shall extinguish upon sale of the property pursuant to title 42,  chapter 18,  article 7 and the municipality shall share pro rata in the proceeds of such sale to the extent of the delinquent assessments.
AZ Rev Stat § 48-549 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-549 - Resolution calling hearing when improvement bonds remain unsold; publication; determination of continuance or abandonment of project

48-549.  Resolution calling hearing when improvement bonds remain unsold;  publication;  determination of continuance or abandonment of project A. When bonds authorized to be issued under the provisions of this article have been advertised for sale under the provisions of section 48-543,  and the bonds have not been sold within two years from the date of the first advertisement for sale,  the governing body of the municipality authorizing issuance of the bonds may provide for a hearing of all persons interested in the property affected by the opening or widening proceedings for the purpose of determining whether or not the proceedings shall be abandoned under the provisions of section 48-517 or whether they shall be continued by sale of the improvement bonds theretofore authorized without reappraisal of compensation and damages,  or benefits,  or whether they shall be continued under a reappraisal of the compensation and damages awarded for taking the property and of the benefits assessed for such opening or widening. B. The hearing may be provided for by resolution which shall state: 1. The name of the street proposed to be opened or widened. 2. The approximate limits between which the opening or widening is to be made. 3. The time and place of the hearing. 4. That the purpose of the hearing is to determine whether or not the proceedings shall be abandoned or shall be continued by sale of the improvement bonds theretofore authorized without reappraisal of compensation and damages,  or benefits,  or whether they shall be continued under a reappraisal of compensation and damages awarded for the taking of property and of the benefits assessed for such street opening or widening. 5. That all owners of property and persons having an interest in or lien upon property proposed to be taken for public purposes,  or included in the district to be assessed,  as described in the proceedings theretofore had and taken at or before the time fixed for the hearing,  may file written request as to the action desired by them in regard to the matter. C. The resolution,  or a notice stating the matter as provided in subsection B of this section to be stated in the resolution,  shall be published in a daily or weekly newspaper published in the municipality,  on not less than two different days before the day fixed for the hearing,  the first of which shall be not less than five days before the day fixed for the hearing. D. At the hearing all persons interested shall be heard in support of written requests filed by them. The hearing may be continued from time to time by the governing body,  and upon termination of the hearing or continuance thereof,  the governing body shall enter an order in its minutes,  determining what action shall be taken with respect to the proceedings.
AZ Rev Stat § 48-550 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-550 - Abandonment of project; continuance of project

48-550.  Abandonment of project;  continuance of project A. If the governing body determines that the proceedings shall be abandoned,  upon entry of a record to that effect,  the proceedings shall stand abandoned and any property owners who have made payment shall be entitled to refunds as provided in section 48-517. B. If the governing body determines that the proceedings shall be continued without reappraisal,  the bonds theretofore authorized shall be readvertised and sold,  if satisfactory bids are received in accordance with this article. If the governing body determines the proceedings shall be continued under a reappraisal of compensation and damages awarded and benefits assessed,  it shall proceed in the manner provided by sections 48-551 through 48-558.
AZ Rev Stat § 48-551 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-551 - Appointment of appraisers; revision of compensation and damages

48-551.  Appointment of appraisers;  revision of compensation and damages A. The governing body,  upon entering its order to proceed,  or at any time thereafter in its discretion,  shall appoint one appraiser or three appraisers who shall be persons having knowledge of real estate values in the municipality and who shall proceed to revise the compensation and damages to be awarded for taking each of the parcels of land proposed to be taken for public purposes. In revising such compensation and damages the appraisers shall follow the provisions of section 48-512,  except that all compensation and damages to be ascertained by them shall be deemed to have accrued on the date of the hearing provided for by section 48-549,  and that there shall be allowed as a part of the value of the property to be taken the value of street improvements placed on the property after the date of the original estimate of compensation and damages in contemplation of the opening or widening of the street. B. The appraisers shall make a list of all parcels of land proposed to be taken,  describing them by legal or other definite description and set opposite the description of each parcel the separate items of compensation and damages provided for by section 48-512,  and shall add thereto as a separate item the value of street improvements,  if any thereon,  for which compensation is authorized by this article. C. The allowance for street improvements shall be included in the assessment for benefits and in the amount of the bonds that may be issued,  but shall not be paid unless and until similar improvements on the major portion of the property taken for public use under the proceedings have been made or contracted to be made without cost or without being assessed to the owners of adjoining property. D. If similar improvements on the major portion of the property taken under the proceedings are assessed against the owners of adjoining property,  the items allowed for such street improvements shall be canceled. E. The list when completed shall be certified by the appraiser or a majority of the board of appraisers and filed with the superintendent of streets.
AZ Rev Stat § 48-552 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-552 - Revision and reassessment of benefits

48-552.  Revision and reassessment of benefits The appraiser or appraisers shall also revise and reassess the benefits derived from the street opening or widening as tentatively determined by their reappraisal of compensation and damages,  including costs and expenses authorized to be included by section 48-519,  and the expenses of the reappraisal upon the lots and parcels of lands assessed in the original assessment roll,  and they shall make a new assessment roll for that purpose and place their figures thereon,  leaving blank spaces for revised figures that may be made by the governing body at the hearing hereafter provided for in this article.
AZ Rev Stat § 48-553 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-553 - Hearing on reappraisal report; publication of notice; refiling report on approval

48-553.  Hearing on reappraisal report;  publication of notice;  refiling report on approval A. As soon as the reappraisals provided for in sections 48-551 and 48-552 are completed,  the appraiser or appraisers shall certify and file them in the office of the superintendent of streets,  and the superintendent shall thereupon set a time for reviewing and passing upon the reappraisals,  including the compensation and damages to be awarded for taking property and the assessments for benefits. He shall give notice of the hearing by publication in a daily or weekly newspaper published in the municipality. The notice shall appear on at least two different days of publication before the date of the hearing,  and the first publication shall appear not less than five days before the date of the hearing. B. Notices shall state: 1. The time and place fixed for the hearing. 2. That at the hearing the governing body will consider and pass upon all reappraisals made by the appraiser or appraisers. 3. That the reappraisals are on file in the office of the superintendent of streets where they may be seen and examined by interested property owners. 4. That all owners of property or persons having liens upon or interested in property to be taken for the improvement,  or to be assessed therefor,  shall have the right to file written objections to the reappraisals and may appear at the hearing in person,  or by counsel,  and be heard in support of objections filed by them or against changes in the figures made at the hearing. C. The governing body,  at the time fixed for the hearing,  may continue it by order in their minutes,  or may proceed therewith. It shall hear all persons interested and shall approve the reappraisal figures or make such changes therein at the hearing,  or any postponement thereof,  as it finds just and proper. All such changes shall be entered upon the minutes of the legislative body. D. Upon conclusion of the hearing,  the governing body shall approve the reappraisal figures with any changes it may have made therein,  and they shall be refiled in the office of the superintendent of streets.
AZ Rev Stat § 48-554 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-554 - Publication of notice of right to review of reappraisal; judicial review; review of assessment; procedure to obtain review; trial

48-554.  Publication of notice of right to review of reappraisal;  judicial review;  review of assessment;  procedure to obtain review;  trial A. As soon as the reappraisal has been approved by the governing body and refiled in the office of the superintendent of streets,  the superintendent shall publish a further notice in which he shall refer to the opening or widening proceedings by the name of the street to be opened or widened,  stating approximately the limits within which the opening or widening is located,  and advising all persons interested in the property to be taken that they may,  within twenty days from the date of the first publication,  file an action in the superior court of the county in which the municipality is situated for a judicial review of the right to take the property and the amount of compensation and damages awarded for taking the property in which they are interested,  and advising all persons interested in property to be assessed for the improvement that they may within twenty days from the date of the first publication appeal to the governing body of the municipality for a review of the assessment against their property. B. The appeal to the superior court shall be taken by filing an action in court praying for a judicial review of the right of the municipality to take the property,  and,  if the right to take the property is sustained,  for the court to fix the amount of compensation and damages for the property to be taken. C. The municipality may answer the complaint in the cause on or before twenty days after it is served,  and the court shall promptly determine the right of the municipality to take the property. D. If the right of the municipality to take the property is sustained,  the court shall immediately enter an order to that effect and the action shall stand for trial as to the compensation and damages to be paid for the property taken. The issue shall be tried to a jury,  unless a jury is waived by the parties. E. All reappraisal figures from which appeal is not taken,  or of which review proceedings are not filed and served within the time provided for in this section shall be final and conclusive.
AZ Rev Stat § 48-555 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-555 - Appeals from assessment of benefits

48-555.  Appeals from assessment of benefits The governing body shall hear appeals from the assessments of benefits and shall determine them. The action of the governing body in approving or revising the assessments shall be final and conclusive. As soon as the governing body has passed upon the appeals,  and the court has entered an order sustaining the right to take the property in all proceedings brought to review compensation and damages for property to be taken,  the governing body may order bonds to be issued and sold without waiting for determination of the amount of compensation and damages to be awarded to the owners in the proceeding pending in the superior court.
AZ Rev Stat § 48-556 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-556 - Issuance of bonds on revised assessment; increase or decrease of amount assessed; invalid assessments

48-556.  Issuance of bonds on revised assessment;  increase or decrease of amount assessed;  invalid assessments A. Bonds shall be issued for the amount determined and assessed by the appraisers as revised by the governing body,  and assessments for the amount shall remain of record in the office of the superintendent of streets. The assessments shall be payable in installments,  as provided by the original proceedings. B. If the proceedings in the superior court result in increasing the amount necessary to pay compensation and damages assessed,  the governing body shall levy an additional assessment upon the parcels of land included in the assessment. The additional assessment shall be apportioned among the several parcels of land included in the assessment in the same proportion as the assessments approved by the governing body. C. If the proceedings in the superior court result in decreasing the amount necessary to pay compensation and damages,  the amount of decrease shall be prorated among the parcels assessed and credited on the taxes of the city or town assessed on the respective parcels. D. If for any reason any or all assessments against which bonds are issued under the provisions of this article are held invalid,  the governing body shall levy a new assessment against the parcel or parcels of land against which the assessments have been held invalid for the amount required to subject such parcel or parcels to the proper proportion of the benefits derived by it from the improvement.
AZ Rev Stat § 48-557 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-557 - Deficiency in fund; temporary advancements

48-557.  Deficiency in fund;  temporary advancements If there is a deficiency in the funds collected from the special assessments,  the municipality shall make good the deficiency by transferring into the special fund out of its general fund an amount sufficient to make such deficiency good,  reimbursing itself from the funds collected from the installments when they are received,  or from any monies thereafter coming into the fund.
AZ Rev Stat § 48-558 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-558 - Providing for procedural rules relating to improvement bonds

48-558.  Providing for procedural rules relating to improvement bonds A. The governing body shall provide an appropriate procedure for permitting setoff of compensation and damages against assessments,  for determining the owners or lienors who are entitled to payment of compensation and damages,  for permitting owners or lienors,  or both,  to elect whether bonds shall be issued or the assessment paid in cash,  for refunding the owners or lienors amounts paid in excess of those finally determined to be payable,  for collecting any deficiency in amounts paid,  and for any other act or thing which may become necessary or proper to carry out the intent and purpose of sections 48-549 through 48-557 and this section. In providing such procedure,  the governing body shall not be bound or limited by provisions of this article in conflict therewith. B. The time allowed the property owners for an election provided for by the governing body shall be fixed by the body and may run concurrently with any other period of notice required to be given under this article or under any resolution of the governing body.