reglab/housing_qa huggingface dataset:
AZ Rev Stat § 48-2706 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2706 - Applicability of state tax laws; duties of county officers

48-2706.  Applicability of state tax laws;  duties 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 the specific provisions of 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 § 48-2707 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2707 - Payment of district taxes without paying other taxes

48-2707.  Payment of district taxes without paying other taxes A. When a parcel of land located in a drainage district is assessed for district taxes,  the tax and each installment thereof may be paid separately and without at the same time paying other property taxes assessed against the same property. The county treasurer shall receive such payments of the tax and shall 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 the 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 levied against the same property for the district.
AZ Rev Stat § 48-2708 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2708 - Levy of special assessment; election; collection; disbursement

48-2708.  Levy of special assessment;  election;  collection;  disbursement A. The board of directors,  when it deems it advisable,  may call an election and submit to the qualified electors of the district the question of whether or not a special assessment shall be levied for the purpose of raising money to be applied to any of the purposes provided in this chapter. B. The election shall be called,  held and the result thereof determined and declared in all respects in conformity with section 48-2751. The notice of the election shall specify the amount of money proposed to be raised and the purpose for which it is intended to be used. The ballots shall contain the words,  " assessment - -yes"  and " assessment - -no."  If a majority of the votes cast is " assessment - -yes, "  the board shall proceed in the manner prescribed in this article for providing funds for the district by taxation. C. When collected the money shall be paid into the county treasury to the credit of the district,  and may be used for the purposes specified in the notice of the special election.
AZ Rev Stat § 48-2709 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2709 - Levy of assessments for completion of drainage works; election

48-2709.  Levy of assessments for completion of drainage works;  election A. If the money raised by the sale of bonds issued pursuant to this chapter is insufficient,  or if the bonds are unavailable for completion of the plans for drainage and works adopted and additional bonds are not voted,  the board of directors shall provide for the completion of the plans by the levy of assessments therefor,  but such levy shall not be made except as provided by this section,  and the question as to whether or not an assessment shall be made,  levied and collected shall first be submitted to a vote of the electors of the district. B. Before the question is submitted the order of submission shall be entered in the minutes of the board of directors,  stating the amount to be levied and the purpose thereof,  and if submitted at an election shall in addition fix the day of election as prescribed by section 16-204,  subsection B,  paragraph 1,  subdivision (d). C. Notice of the election shall be given by posting notices thereof in three public places in each election precinct in the district for at least fifteen days,  and by publication of the notice in a newspaper published in the county in which the office of the board of directors is located for two successive weeks. The notice shall specify the time of holding the election and the amount of the assessment proposed to be levied. D. The election shall be held and the result declared in all respects as nearly as practicable in conformity with the provisions of article 4 of this chapter. No informalities in conducting the election shall invalidate it if the election has been otherwise fairly conducted. The ballots at the election shall contain the words,  " assessment - -yes"  and " assessment - -no."  E. If a majority of the votes cast is " assessment - -yes, "  the board shall proceed in the same manner as nearly as practicable as prescribed by this article for raising funds for annual expenditures of the district. If a majority of the votes cast is " assessment - -no, "  the result of the election shall be declared and entered of record on the minutes of the board of directors.
AZ Rev Stat § 48-2710 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2710 - Liability of state for assessments against state lands included within district; effect of sale to private owner

48-2710.  Liability of state for assessments against state lands included within district;  effect of sale to private owner A. When a drainage district organized under this chapter includes within its boundaries,  at the time of its organization,  any lands granted or in any manner confirmed or transferred to the state under the provisions of the enabling act,  approved June 20,  1910,  and the title to the lands is,  at the time of such organization,  vested in the state,  as long as the state continues to hold such land for the use and purposes for which it was granted,  or otherwise,  the state shall pay a proportionate part of all costs,  charges,  expenses,  amounts of money,  including payments of the principal and interest on bonds and other evidences of indebtedness of the district,  and other costs and expenses of any kind,  incurred or expended in the construction,  acquisition,  equipment,  maintenance and operation of the drainage system and works of the district,  as the number of acres of such state lands included within the district bears to the total number of acres of all the lands of the district. B. Claims for the amounts due from time to time shall be made by the board of directors for and in the name of the district against the state. The claims shall be verified by the secretary of the board,  shall contain a brief description of the land upon which the claim is made and shall state in general terms the purposes for which the money due on the claim will be expended. The claim shall be filed with and audited by the department of administration,  which shall present the claim to the governor,  or other board or officer as provided by law for approving such claims,  and if found correct the claim shall be allowed and ordered paid by the governor,  or other board or officer. The department of administration shall thereupon draw a warrant,  payable to the county treasurer of the county in which the office of the district is located,  for the use and benefit of the district,  in payment of the claim,  and the state treasurer shall,  upon presentation of the warrant,  properly endorsed,  pay it from the state general fund. C. If the state at any time subsequent to the formation of the district sells any of such land,  all of the burdens,  obligations,  liabilities and liens existing against other lands in private ownership included 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 or any obligation thereof,  shall forthwith,  by operation of law,  upon consummation of the sale,  attach to,  and thereafter continue to exist against and upon,  the land to the same extent and with like force and effect as if such land had been in private ownership at the time of the organization of the district.
AZ Rev Stat § 48-2711 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2711 - Apportionment of funds

48-2711.  Apportionment of funds There shall be a bond fund,  a construction fund,  a general fund,  and a refunding fund. The treasurer of the district shall apportion all monies received into the fund corresponding with the purpose for which received.
AZ Rev Stat § 48-2712 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2712 - Disbursements; report by treasurer

48-2712.  Disbursements;  report by treasurer A. The treasurer shall pay out the money deposited with him for the credit of the districts only upon warrants of the board of directors,  signed by the president and attested by the secretary. B. The 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 paid out. The reports shall be verified and filed with the secretary of the board.
AZ Rev Stat § 48-2713 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2713 - Payment of claims

48-2713.  Payment of claims No claim shall be paid by the treasurer until allowed by the board,  and only upon a warrant signed by the president and countersigned by the secretary.
AZ Rev Stat § 48-2714 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2714 - Payment of interest coupons; redemption of unmatured bonds

48-2714.  Payment of interest coupons;  redemption of unmatured bonds A. Upon presentation to the treasurer of matured interest coupons,  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 48-2757 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 desire 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,  of the state,  of any school district of the state,  or in the bonds of any other municipal corporation within the state. The 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 § 48-2715 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2715 - Disbursements from construction fund

48-2715.  Disbursements from construction fund The cost and expense of purchasing and acquiring property and constructing the works and improvements provided by this chapter shall be paid from the construction fund.
AZ Rev Stat § 48-2716 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2716 - Annual financial report by board of directors

48-2716.  Annual financial report by board of directors The board of directors shall,  on the first Tuesday in March each year,  make and 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 such receipts and the purpose of the disbursements. 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 § 48-2717 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2717 - Exemption from taxation of bonds and certain property of district

48-2717.  Exemption from taxation of bonds and certain property of district The rights of way,  ditches,  drains,  conduits,  flumes,  pipe-lines,  dams,  reservoirs,  pumping-plants,  water and other property of like character belonging to any drainage district,  as well as the bonds or other evidences of indebtedness of the district,  shall not be taxed for state,  county or municipal purposes.
AZ Rev Stat § 48-2718 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2718 - Limit of indebtedness; exception

48-2718.  Limit of indebtedness;  exception The board of directors shall not incur any debt or liability whatever,  either by issuing bonds or otherwise,  in excess of the express provisions of this chapter,  and any debt or liability incurred in excess of such express provisions shall be absolutely void,  but for the purposes of organization,  or for any of the purposes of this chapter,  the board of directors may,  before the collection of the first assessment,  incur an indebtedness not exceeding in the aggregate two thousand dollars,  and may cause warrants of the district to issue therefor bearing interest at seven per cent per annum.
AZ Rev Stat § 48-2719 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2719 - Reimbursement for county services

48-2719.  Reimbursement for county services Services provided by a county to a drainage district are subject to reimbursement pursuant to section 11-251.06.
AZ Rev Stat § 48-2441 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2441 - Purposes for which bonds may be issued

48-2441.  Purposes for which bonds may be issued As soon as practicable after the organization of an agricultural improvement district,  or at any time thereafter when funds available have been exhausted and it is necessary to raise additional funds for such purposes,  the board of directors shall estimate and determine the amount of money necessary to be raised for the following purposes: 1. To acquire property or property rights necessary or useful for the district,  or for the construction,  enlargement,  extension,  improvement,  completion or renewal of any irrigation or flood control works,  structures and appliances necessary for the development,  storage,  regulation,  control or distribution of water for the irrigation of lands within the district,  for the drainage of lands in the district or for flood control purposes. 2. To construct power plants,  power transmission lines,  lines of communication and appliances incident thereto,  including rights-of-way,  property and property rights necessary therefor,  intended or designed for use in connection with the development,  storage,  regulation,  control and distribution of water for the irrigation of lands in the district,  or for the drainage thereof. 3. To provide,  under and by means of any contract,  agreement or arrangement authorized by this chapter,  for the development,  storage,  regulation,  control,  delivery and distribution of water for irrigation of lands within the district,  or drainage of water from such lands,  or for disposal of such drainage water,  or for the construction,  extension,  renewal,  replacement,  improvement,  enlargement,  maintenance,  operation and control of irrigation or drainage works within the district,  used or useful for the irrigation or drainage of any of the lands in the district,  whether or not such works are actually owned by the district. 4. To provide power or any means of communication for the use of owners or occupants of land within the district. 5. To reduce the cost of irrigation,  drainage and power to the owners of the lands in the district by the sale of surplus water or power produced,  owned or controlled by the district,  and the construction,  maintenance,  extension,  replacement,  financing and refinancing of the works useful for such purpose. 6. To finance or refinance as its own obligation all or any part of the debts incurred or proposed to be incurred by any public or private agency in the construction,  maintenance,  improvement or replacement of the structures and equipment necessary or useful for the accomplishment of any of the purposes set forth in this section. 7. To carry out the provisions of this chapter not otherwise provided by this section.
AZ Rev Stat § 48-2442 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2442 - Bond election; results

48-2442.  Bond election;  results A. Upon determining the amount of money necessary to be raised for any or all of the purposes set forth in section 48-2441,  the board of directors shall immediately call an election at which shall be submitted to the electors of the district the question of whether or not the bonds of the district shall be issued in the amount so determined. The election must be held on the first Tuesday after the first Monday in November as prescribed by section 16-204,  subsection B,  paragraph 1,  subdivision (d). B. Notice of the election shall be given by posting notice thereof in three public places in each election precinct of the district,  or if the district is not divided into divisions,  in three public places in the district,  for at least twenty days,  and by publication of the notice in a newspaper published in the county in which the office of the board of directors of the district is located,  once a week for at least two successive weeks. The notice shall specify the time of holding the election,  the amount of bonds proposed to be issued,  the maximum rate of interest to be borne on the bonds and the denominations thereof. C. Except as otherwise provided,  the election shall be held and the results thereof determined and declared in all respects as nearly as practicable in conformity with the provisions of article 4 of this chapter governing the election of directors. No informality in conducting the election shall invalidate the election if it has been otherwise fairly conducted. D. At the election the ballots shall contain the words " bonds   yes"  and " bonds   no."  If a majority of the votes cast at the election is " bonds   yes" ,  the board of directors shall cause the bonds to be issued. If a majority of the votes cast is " bonds   no, "  the result of the election shall be declared by the board of directors and entered on its record,  and at any time thereafter when a petition signed by one-fourth or more of the qualified electors of the district is presented to the board of directors,  the board shall record such presentation in its minutes,  and shall thereupon again submit such question to the electors of the district in the same manner and with like effect as at the previous election.
AZ Rev Stat § 48-2443 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2443 - Form of bonds; interest rate; record of sales

48-2443.  Form of bonds;  interest rate;  record of sales A. All bonds issued under the provisions of this article shall be payable in legal currency of the United States and shall be payable within forty years from the date of the bonds,  but nothing in this section shall be construed to repeal the provisions of chapter 1,  article 5 of this title. B. The bonds shall bear interest payable semiannually on January 1 and July 1 each year. The bonds may be made callable after five years from their date at a premium not to exceed three per cent of their face amount. C. Subject to the provisions of subsections A and B the interest rate and the maturity or maturities of the bonds shall be fixed by the board of directors at the date or dates of the sale or sales or exchange of the bonds. The principal and interest shall be payable at the office of the district or at the office of the trustee of any such issue of bonds at the discretion of the board of directors of the district. The bonds shall be in denominations of not less than one hundred nor more than ten thousand dollars each,  shall be negotiable in form,  and signed by the president and secretary of the board of directors with the seal of the district affixed thereto. The bonds of each issue shall be numbered consecutively,  and shall bear the date of their issue. Coupons for the several installments of interest shall be attached to each bond and shall bear the facsimile signature of the secretary. The bonds shall express on their face that they were signed by the authority of this chapter,  and shall state the number of the issue of which the bonds are a part. D. The secretary shall keep a record of the bonds sold,  their number,  date of sale,  the price received and the name of the purchaser or purchasers.
AZ Rev Stat § 48-2444 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2444 - Sale of bonds; notice

48-2444.  Sale of bonds;  notice A. The board of directors may sell the bonds from time to time in such amounts as may be necessary and most advantageous to raise the money to carry out the purposes specified in section 48-2441,  or to carry out any of the objects and provisions of this chapter. Before making any sale the board shall declare by resolution its intention to sell a specified amount of the bonds,  shall fix the day,  hour and place of sale,  and shall cause the resolution to be entered in the minutes of the board. B. Notice of the sale shall be given by publication thereof for at least ten days in a newspaper published in the county in which the office of the board of directors is located,  and in such other newspaper as the board directs. The notice shall state that sealed bids will be received by the board at its office for the purchase of the bonds until the day and hour named in the resolution. C. At the time appointed the board shall meet and open the bids and award the purchase of the bonds to the highest responsible bidder. The board may,  by the resolution and notice,  require a deposit or certified check as an evidence of good faith to accompany each bid for the bonds. The board may,  in its discretion,  reject any and all bids. None of the bonds shall be sold for less than ninety-five per cent of the par value thereof.
AZ Rev Stat § 48-2445 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2445 - Lien of bonds; payment of bonds

48-2445.  Lien of bonds;  payment of bonds A. All bonds issued under the provisions of this chapter shall be a lien upon the real property included in the district,  and such bonds and the interest thereon shall be payable from the levy of taxes upon the real property included in the district. All the real property in the district shall be and remain liable to taxation for such payments,  but whenever any such bonds are additionally secured by a pledge of the income,  revenue and receipts of the district as provided in this chapter,  the board shall abate the levy of any tax herein required for the current year in which the income,  revenue and receipts to be received by the district,  or on hand for that purpose,  will be sufficient to make the principal and interest payments due upon such bonds. B. This section shall not be construed as creating,  or intended to create,  any lien on or to authorize any tax against any state,  school or university lands included within a district.