reglab/housing_qa huggingface dataset:
AZ Rev Stat § 48-983 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-983 - Payment of assessments; issuance and sale of bonds

48-983.  Payment of assessments;  issuance and sale of bonds A. Following the recording of the diagram and assessment as provided in section 48-927,  the clerk shall give notice of the day the assessment was recorded,  that the assessments may be paid to the treasurer in cash within thirty days,  and,  if bonds are to be issued,  that bonds will be issued to represent the unpaid assessments. B. The notice shall be as provided in section 48-916 for the resolution of intention and mailed as provided in section 48-981 for the notice to property owners. C. After the period of collection has expired,  the treasurer shall file a return as provided in section 48-928. D. The board shall,  by resolution,  determine the amount of assessments remaining unpaid,  shall provide for the issuance of bonds for the amount of the unpaid assessments and shall prescribe their form and denomination,  the amount of the bonds to mature each year,  their payment on July 1 at the office of the county treasurer or at the office of a paying agent within or without the state as designated by the board,  for a term not to exceed twenty years and three months,  or not to exceed forty years in the case of domestic water improvement districts and domestic wastewater improvement districts as defined by section 48-1011,  and that they shall bear interest at not to exceed the maximum rate specified in the resolution of intention,  represented by semiannual interest coupons attached,  except the first which shall be for interest to the January 1 or July 1,  as the case may be,  on which funds collected on the county tax roll may be made available. E. If,  upon presentation at maturity,  payment of any bond or coupon is not paid for want of funds,  the bond or coupon shall continue to bear interest at the rate stated in the bond until paid in full. F. The bonds may be sold as the board directs. The proceeds of the sale shall be deposited with the treasurer in a fund created by the treasurer,  and shall be used for the objects and purposes of the project. G. If any surplus is realized when the project is completed,  it shall be credited proportionately upon the assessments and returned to those who have paid in cash or credited on assessments that have gone or will go to bond.
AZ Rev Stat § 48-984 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-984 - Annual assessment installments

48-984.  Annual assessment installments A. Annual installments of principal and interest of the assessments shall be collected on the county tax roll in the manner provided in section 48-946 and the provisions of sections 48-947 and 48-952 shall apply. B. The annual installments of the assessments shall constitute a first lien on the respective lots or parcels assessed,  coequal with the lien of general taxes,  not subject to extinguishment by a sale for nonpayment of general taxes prior and superior to all demands,  executions,  incumbrances,  titles or liens whensoever created,  including the lien of all special assessments thereafter levied,  and shall continue until such assessment installments,  with penalties,  interest and charges that may accrue thereon,  shall have been paid. C. Any surplus remaining in a bond redemption fund after the bonds and interest have been paid shall be used as provided in section 48-983,  subsection G.
AZ Rev Stat § 48-985 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-985 - Prepayment of assessment

48-985.  Prepayment of assessment A. An owner may elect to pay the total amount of the assessment levied on a lot or tract of land owned by him,  or the unpaid balance thereof if a part has been paid. B. When an owner has prepaid an assessment on any lot or tract of land,  such lot or tract shall not thereafter be subject to annual assessment and interest installment levies therefor. C. When any owner elects to pay off his assessment,  the treasurer shall ascertain what bonds may be called by reason thereof and the amount which the owner shall pay therefor,  which shall be the total of the following sums: 1. The amount of any delinquent installments of principal and interest,  together with penalties,  interest and costs due thereon. 2. Any installment of principal and interest which has been posted to the tax roll for the current fiscal year. 3. The unpaid balance of principal thereof,  plus a premium computed as provided in section 48-986,  subsection B. 4. An amount to be fixed by the treasurer for publishing a notice calling the bonds,  if notice is to be published. 5. Interest to the date of call on the amount of principal to be used for call,  less the amount of interest provided in paragraph 2 of this subsection. If the amount of principal paid is in excess of the amount for which bonds may be called,  additional interest shall be collected on the excess amount for an additional one year.
AZ Rev Stat § 48-986.01 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-986.01 - Limited infrastructure construction finance revolving fund; definition

48-986.01.  Limited infrastructure construction finance revolving fund;  definition A. The board of supervisors may establish a revolving fund in the county treasury to finance infrastructure construction in the unincorporated areas of the county. The board may provide for payments into the fund from any lawful source including payments from the county general fund,  payments from the sale of county bonds for street improvement purposes,  forest reserve monies and monies returned to the county from motor vehicle fuel and user taxes collected by this state. Revolving fund monies that are monies returned to the county from motor vehicle fuel and user taxes can only be used for purposes consistent with article IX,  section 14,  Constitution of Arizona. B. The county may advance monies from the fund to an improvement district established under this chapter to finance the construction of infrastructure having a total cost of three hundred thousand dollars or less. Notwithstanding section 35-323,  subsection A,  the advance may be through the purchase of bonds or on notes or evidence of indebtedness of the district for a term of not more than ten years to be repaid from assessments on real property in the district. Notes or evidence of indebtedness on which an advance to the district is made shall be treated as if they were bonds issued under this article and the district may collect assessments and apply the assessment revenue toward repayment of the advance and interest to the fund in the same manner as repayment of bonds. The district shall collect assessments to repay advances from the fund in the same manner and under the same procedures as collecting assessments to repay bonds. C. The district shall pay interest on an advance of monies under this section at the rate of earnings of the state treasurer s local government investment pool computed pursuant to section 35-316,  subsection C for the month preceding the date of the advance,  plus one per cent. D. All unexpended balances of appropriations from the fund remaining after the appropriations lapse according to law revert to the fund. E. The county treasurer shall keep the fund established under this section separate from all other funds. F. For purposes of this section,  " infrastructure"  means nonbuilding improvements that an improvement district is authorized to construct,  operate and maintain such as utility systems,  roads,  street lighting systems,  sidewalks and parking lots.
AZ Rev Stat § 48-987 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-987 - Modifications

48-987.  Modifications A. During the pendency of a proceeding,  changes and modifications may be made by the board in the acquisitions or improvements,  the cost estimate,  the diagram,  the boundaries of the assessment district,  the extent or apportionment of the assessments,  or in the proceedings. B. Unless requested by such owner in writing,  no change or modification shall be made except after hearing on notice by mail,  at least ten days prior to the hearing,  as provided in section 48-981,  subsection G,  to: 1. An owner of real property in an area proposed to be added to the district. 2. An owner whose assessment would be increased. 3. An owner whose assessment would be changed by more than ten per cent by reason of changes in the acquisitions and improvements.
AZ Rev Stat § 48-988 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-988 - Application of article

48-988.  Application of article Except as provided in this article,  the provisions of article 1 of this chapter shall apply.
AZ Rev Stat § 48-1001 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1001 - Fund transfers; successive levies excused

48-1001.  Fund transfers;  successive levies excused A. If the annual installments of special assessments of any county improvement district do not provide funds sufficient for the payment of the bonds and the interest thereon as they shall accrue,  the board of supervisors may,  after a public hearing and upon such notice as the board of supervisors deems necessary,  exercise the option to transfer from the contingency portion of the county general fund to the district an amount sufficient to remove any deficiency. The board of directors of the district shall then immediately initiate collection of such deficiency by proceeding against the property delinquent in payment of special assessments. B. From the amount thereafter recovered from such delinquent property proceeded against pursuant to either section 48-946 or title 35,  chapter 3,  article 4.1 or this article or through the later collection of the delinquent assessments,  the district shall transfer to the county general fund all such amounts recovered from the proceedings up to an amount equal to the amount previously transferred to the district.
AZ Rev Stat § 48-1002 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1002 - Complete procedure

48-1002.  Complete procedure Section 48-1003 provides a complete procedure for court proceedings,  sale,  purchase by the public entity,  payment of the purchase price and other amounts,  redemption,  resale,  and disposition of the proceeds of redemption or sale,  of delinquent properties,  when installments of principal and interest are collectible pursuant to section 48-984,  and the performance of the obligations imposed and of the other matters authorized shall not be deemed to be limited by any other law.
AZ Rev Stat § 48-1004 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1004 - Limitation

48-1004.  Limitation The remedies provided by this article may be exercised by order made at any time prior to the expiration of four years subsequent to the date of delinquency of the last installment due or to become due upon the assessment,  including modified,  proportionate,  supplemental or reassessment,  in default.
AZ Rev Stat § 48-1011 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1011 - Definitions

48-1011.  Definitions In this article,  unless the context otherwise requires: 1. " Clerk"  means the person appointed by the board of directors to act as the clerk for the district and to perform the duties otherwise prescribed for a clerk pursuant to this chapter. The board shall establish and make known an office and mailing address for the clerk. 2. " Domestic wastewater improvement district"  means a county improvement district that is formed for the purpose of constructing a domestic wastewater treatment facility or purchasing an existing domestic wastewater treatment facility within the district and,  if necessary,  making improvements to the system or that is converted pursuant to section 48-1018. 3. " Domestic water improvement district"  means a county improvement district that is formed for the purpose of constructing or improving a domestic water delivery system or purchasing an existing domestic water delivery system and,  if necessary,  making improvements to the system or a district that is converted pursuant to section 48-1018. 4. " Superintendent"  means the person employed by the board of directors to perform the duties otherwise prescribed for a superintendent pursuant to this chapter. The board shall establish and make known an office and mailing address for the superintendent.
AZ Rev Stat § 48-1013 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1013 - Compensation; expenses

48-1013.  Compensation;  expenses A. Each director of an elected domestic water improvement district or domestic wastewater improvement district board of directors is eligible to receive not more than seventy-five dollars for each meeting of the board attended and reimbursement for necessary travel expenses for attending not more than four meetings of the board during a calendar month. Compensation shall be paid by the district.  B. Each director shall receive reimbursement for necessary expenses while engaged in official business of the district as authorized by the board.
AZ Rev Stat § 48-1015 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1015 - Financial transactions of elected board of directors; review; veto authority

48-1015.  Financial transactions of elected board of directors;  review;  veto authority A. The board of supervisors may review and comment but shall not have veto authority over financial transactions of the board of directors of an improvement district elected pursuant to this article. B. This section does not apply to a district with a population of more than ten thousand persons according to the most recent United States decennial census.
AZ Rev Stat § 48-1016 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1016 - Revocation of authority of elected board of directors

48-1016.  Revocation of authority of elected board of directors The board of supervisors of the county in which a domestic water improvement district or domestic wastewater improvement district is located may at any time revoke the authority of an elected board of directors in order to protect the residents of the district. Any district in which the authority of an elected board of directors is revoked pursuant to this section shall be governed by the board of supervisors as provided by section 48-908 and the board of supervisors shall have the option of calling for new elections for the district board of directors.
AZ Rev Stat § 48-1017 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1017 - Reimbursement for county services

48-1017.  Reimbursement for county services Services provided by a county to a domestic water improvement district or domestic wastewater improvement district are subject to reimbursement pursuant to section 11-251.06.
AZ Rev Stat § 48-1031 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1031 - Definitions

48-1031.  Definitions In this article,  unless the context otherwise requires: 1. " Clerk"  means the clerk of the board of supervisors. 2. " Debt service"  means the principal of,  interest on and premium,  if any,  on the bonds,  when due,  whether at maturity or prior redemption and costs of registrars,  trustees,  paying agents or other agents necessary to handle the bonds and the costs of credit enhancement or liquidity support. 3. " District"  means a tax levying rural road improvement district formed pursuant to this article. 4. " District board" ,  or " board" ,  means the board of directors of the district,  which shall be comprised of the members of the county board of supervisors,  ex officio. 5. " General obligation bond"  means a general obligation bond issued under section 48-1045. 6. " Owner"  means the person who,  on the day the action or proceeding is begun,  appears to be the owner of property as shown on the most recently certified property tax assessment roll. 7. " Qualified elector"  means a person who is qualified to vote at an election under this article without any additional qualifications. 8. " Rural road"  means a county highway that is included in the county regional transportation plan and that connects two state highways one of which leads to a hazardous waste facility contracted for,  owned or operated by the state,  any of its agencies,  instrumentalities or political subdivisions. 9. " Rural road improvement"  or " improvement"  means opening,  widening,  planning,  designing,  constructing,  reconstructing or acquiring a rural road including any necessary or incidental improvements,  labor,  services,  expenses and materials.
AZ Rev Stat § 48-1032 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1032 - Resolution declaring intention to form district

48-1032.  Resolution declaring intention to form district A. If the public convenience and necessity require,  the board of supervisors of a county having a population of more than ninety thousand but less than two hundred fifty thousand persons according to the most recent United States decennial census,  on its own motion or on receipt of a petition signed by the owners of more than one-half of the property in the proposed district,  may adopt a resolution declaring its intention to form a rural road improvement district. B. The resolution shall state the following: 1. The area to be included in the district which shall not include any area within the exterior boundaries of an incorporated city or town. 2. The rural road improvements for which the district is to be formed. 3. The date,  time and place of the hearing to be held on the formation of the district. 4. The place where written objections to the formation of the district may be filed. 5. That formation of the district may result in the levy of ad valorem taxes to pay the costs of improvements constructed by the district. 6. A reference to this article. C. Before adopting a resolution under this section,  a general plan for the district showing the road to be improved and the types of improvements shall be filed with the clerk.
AZ Rev Stat § 48-1033 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1033 - Notice

48-1033.  Notice A. The clerk shall execute a notice which shall read substantially as follows: To whom it may concern: The board of supervisors of _______________ county,  on (date) ,  adopted the attached resolution declaring its intention to form a tax levying rural road improvement district. A hearing on formation will be held on (date) ,  at (time) at (location) . All persons owning or claiming an interest in property in the proposed district who object to the inclusion of their land in the district,  to the formation of the district or to the proposed improvements must file a written objection with the undersigned at the following address before the time set for the hearing. (Date) ________________________  _______________________________  Clerk  _______________________________  Address  _______________________________  County  B. A copy of the resolution declaring the board of supervisor's intention to form the district shall be attached to the notice and the clerk shall cause a copy to be mailed to the owners of real property in the proposed district as shown on the most recently certified property tax assessment roll and to all other persons claiming an interest in the property who have requested a copy of the notice. The clerk shall also publish a copy of the notice and resolution at least once in a newspaper of general circulation in the county. The mailing and publication shall be completed at least twenty days before the date set for hearing. The clerk shall execute an affidavit of mailing stating the date of mailing and the names and addresses of the persons to whom the notices and copies of the resolutions were mailed. The clerk shall obtain an affidavit from the publisher of the newspaper in which the publication was made. The clerk shall cause both affidavits to be placed in the official records of the county. The affidavits are conclusive evidence of the mailing and publishing of notice. Notice shall not be held invalid for failure of delivery to the addressee. C. If the clerk is informed that the person listed on the assessment roll is no longer the owner and the name and address of the successor owner become known,  the clerk shall cause a copy of the notice and resolution to be mailed to the successor owner as soon as practicable after learning of the change of ownership.
AZ Rev Stat § 48-1034 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1034 - Objections; hearing on formation

48-1034.  Objections;  hearing on formation A. Any person claiming an interest in real property which the resolution discloses is in the district may file a written objection with the clerk before 5:00 p.m. on the business day preceding the date set for the hearing. The objection may raise one or more of the following: 1. That the objector's property should be excluded from the district and stating the specific reasons. 2. That the district should not be formed,  stating the specific reasons. 3. That the proposed rural road improvements should be modified,  stating the reasons for modification. B. At the hearing,  including any adjournments or continuances,  the board of supervisors shall hear and pass only on the written objections and the testimony and evidence presented with respect to those objections. The hearing shall be either transcribed by a court reporter or recorded by a tape recorder. The court reporter's transcript or a transcription of the tape recording certified to be true and correct by the clerk shall be filed in the board of supervisor's official records. C. At the hearing the board of supervisors may hear and consider proposals to add areas to the proposed district on notice to owners of land both in the original proposed district and in the proposed addition. D. In furtherance of the hearing,  the clerk,  on written request or praecipe being presented,  shall issue subpoenas or subpoenas duces tecum to compel the testimony of any person or the submission of any documents at the hearing. Compliance with the subpoena shall be enforced as if the subpoena were issued by a clerk of the superior court. E. Testimony at the hearing need not be under oath,  unless requested by any owner or required by the board of supervisors. Requests by owners that the testimony be under oath must be made in writing and be filed with,  or served on,  the clerk before the hearing begins or the request is deemed waived.
AZ Rev Stat § 48-1035 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1035 - Order forming district; election

48-1035.  Order forming district;  election A. After the hearing,  the board of supervisors may adopt a resolution ordering the formation of the district,  deleting any property which the board determines should be excluded from the district,  adding any property which the board determines should be included in the district,  modifying the proposed improvements or determining that the district not be formed. B. If the board of supervisors determines that the district should be formed,  it shall submit the formation to an election of the owners of land in the proposed district who are qualified electors of this state. At that election each owner shall have the number of votes or portions of votes equal to the number of acres or portions of acres owned by that owner in the submitted district,  except that no owner may have more than one thousand two hundred eighty votes.