AZ Rev Stat § 48-4002 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4002 - Board of directors; administrative powers, duties and immunities

48-4002.  Board of directors;  administrative powers,  duties and immunities A. The county board of supervisors shall serve as the board of directors of the district. The directors are not eligible to receive compensation for their services as such but are eligible for reimbursement for their necessary expenses in attending district meetings and traveling in and out of state when necessary to carry on the affairs of the district. B. A county jail district organized under this chapter is a tax-levying public improvement district for all purposes of article XIII,  section 7,  Constitution of Arizona,  and has all the powers,  privileges and immunities granted generally to municipal corporations by the constitution and laws of this state including immunity of its property,  debts,  obligations and interest from taxation. C. The board of directors shall exercise all powers and duties in acquiring the properties of the district and in carrying out its functions under this chapter,  and as otherwise provided by law,  as are ordinarily exercised by the governing body of a municipal corporation. D. A district organized under this article,  acting through its board of directors and the sheriff,  may: 1. Acquire by eminent domain,  purchase,  donation,  dedication,  exchange,  lease,  lease-purchase or other lawful means and mortgage and dispose of by sale,  exchange or other lawful means real and personal property. Any lease-purchase agreement for property acquired under this paragraph shall require the final payment to be made within twenty-five years after the date the agreement is executed. 2. Acquire and maintain existing correctional facilities and juvenile detention facilities within the district for the benefit of the district if mutually agreeable to the owners of such facilities. 3. Enter into intergovernmental agreements with other public agencies pursuant to title 11,  chapter 7,  article 3 to carry out the objects and purposes of the district. 4. Sue and be sued,  enter into contracts and generally do all things that may be necessary to construct,  acquire and maintain facilities,  operate the district and perform its functions and that are in the interests of the district. 5. Adopt such rules and bylaws for its orderly operation as it sees fit. 6. Apply for,  obtain and expend financial assistance from this state and from any other available source and comply with the terms and conditions of the assistance,  including repayment of loans. 7. Pledge all or part of the net revenues from county maintenance of effort payments under section 48-4024 or 48-4024.01 or from an excise tax levied under section 48-4022,  or revenues from both sources,  to make payments under a lease-purchase agreement. E. The board shall keep a proper written record of all of its proceedings,  which shall be open to public inspection. F. Except as provided in sections 8-306 and 48-4005,  the county sheriff shall exercise all powers and duties in operating and managing the properties of the district under this chapter and as otherwise provided by law,  the county treasurer shall serve as the district treasurer and the county attorney shall serve as the attorney for the district. The sheriff may employ other employees the sheriff considers desirable and necessary to carry out the purposes of the district. Any other work required by the district may be performed by regular employees of the county on assignment by the county board of supervisors,  except that regular county employees shall not undertake construction projects with an estimated cost of five thousand dollars or more. G. The accounts,  funds and monies of the district shall be maintained separate from county accounts,  funds and monies and are subject to annual and other audits as provided by law.