reglab/housing_qa huggingface dataset:
AZ Rev Stat § 48-950 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-950 - Proof of notice; definition

48-950.  Proof of notice;  definition A. Unless otherwise provided by this article,  proof of mailing,  of publication,  or of posting resolutions or notices shall be made by affidavit of the person required to make the mailing or publication or do the posting. The affidavit shall state the manner of mailing,  publication or posting,  and the dates thereof,  shall have attached thereto a copy of the publication or notice that was mailed or posted,  and shall be filed in the office of the clerk. B. An affidavit prepared pursuant to this section is prima facie proof of the posting,  publication or mailing described. The failure of any person to receive a mailed notice does not affect the validity of any notice that was mailed as prescribed by this article. The failure to mail a notice to one or more persons does not affect any notices mailed to other persons. An error or informality in a notice does not invalidate other portions of a notice. C. The costs of mailing and publishing provided in this section shall be a valid incidental expense pursuant to section 48-927,  subsection E. D. In addition to any notice required to be mailed,  the board of directors,  at its sole option,  may also publish the notice in a newspaper of general circulation in the area in which the district is located. E. If any state lands are included in the district all notices shall be mailed to the state land commissioner. F. For purposes of this section,  the terms " mail" ,  " mailed"  or " mailing"  means deposit of the notice or document with the United States postal service first class postage prepaid.
AZ Rev Stat § 48-951 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-951 - Public records; duties of engineer

48-951.  Public records;  duties of engineer A. The superintendent shall keep his office and records in the office of the board of directors. B. The district engineer shall do the surveying and other engineering work necessary under this article. He shall prepare the plans,  specifications and estimates,  and shall survey and measure the work to be done under improvement contracts and estimate the cost thereof. Every certificate signed by the engineer in his official character shall be prima facie evidence of the truth of its contents. He shall keep a record of all surveys made by him which shall become the property of the district and be filed in the office of the board of directors.
AZ Rev Stat § 48-952 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-952 - General obligations of district

48-952.  General obligations of district General obligations of the district shall be provided for by the levy and collection of taxes on all the real and personal property in the district unless otherwise specifically authorized. General obligations shall be limited to the following: 1. The cost of operation,  maintenance and repair of improvements made under this article,  and the cost of operation and maintenance of streets within the district to the extent that any of the foregoing costs are not assumed by the county. 2. The payment of that portion of the cost of any improvement authorized to be assessed as a general obligation of the district by the resolution of intention and contract,  including assessments on public property imposed on the district under section 48-920. 3. The payment of the purchase price of lots sold to the district under section 48-941,  but the total amount of taxes levied on all the property of the district for the purchase price of lots sold under any proceeding shall be limited to twenty percent of the aggregate amount of principal and interest on the bonds issued under this proceeding. 4. The payment of preliminary incidental costs for which the district has become liable by abandonment of improvement proceedings under section 48-926. The payment of preliminary incidental costs pursuant to this paragraph may be assessed and levied on a per parcel basis or based on the assessed valuation of the property. If a per parcel basis is used,  the amount of tax for each parcel shall be determined by dividing the number of parcels in the district by the total tax amount. The property owner may pay the tax for preliminary incidental costs in a lump sum or over a period of not more than ten years.  5. Contingent liabilities required to be paid pursuant to section 48-928,  subsection K. 6. Repayment of any loans that are required by this article to be made by the district or the county. 7. Attorney fees and other costs of any action brought by or against the district to foreclose an assessment lien or to defend any action brought pursuant to this article.
AZ Rev Stat § 48-953 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-953 - Irrigation assessments; collection

48-953.  Irrigation assessments;  collection The board of directors of an improvement district may collect payment of irrigation district assessments imposed upon the land within the improvement district as a general obligation of the district. If irrigation district assessments are collected as a general obligation,  the board of directors shall levy and collect taxes only upon the lineal acreage in the district,  exclusive of improvements and assessed value of the real property.
AZ Rev Stat § 48-954 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-954 - Annual statements and estimates

48-954.  Annual statements and estimates The board of directors of a district organized under the provisions of this article shall make annual statements and estimates for the district,  publish notice thereof,  have hearings thereon and adopt them at the times and in the manner provided for county statements and estimates by title 42,  chapter 17,  article 3.
AZ Rev Stat § 48-955 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-955 - Levy and collection of district taxes

48-955.  Levy and collection of district taxes A. The board of supervisors shall levy on the property of the districts as provided by this article and collect as general county taxes are collected the amounts shown by the statements and estimates as adopted by the board of directors of the district. All statutes providing for the levy and collection of general county taxes,  including collection of delinquent taxes and sale of property for nonpayment of taxes are applicable to the general obligation district taxes as provided to be levied by this article. B. In a new or existing domestic water improvement district or domestic wastewater improvement district,  whether governed by the board of supervisors or an elected board of directors under article 4 of this chapter,  a majority of the real property owners may petition the board to apportion the tax among the lots in the district according to the area in square feet of each lot. The petition for the formation of a new district may contain a provision for assessment based on square footage unless the domestic water usage may be determined by metering and in that event the assessment shall be apportioned among the lots of the district on the basis of metering. In the event of either new or existing districts,  if the petition is signed by the required number of owners of real property in the district,  all subsequent taxes of the district shall be assessed and levied pursuant to this section. C. In a domestic water improvement district or domestic wastewater improvement district that assesses and levies its taxes based on the square footage of the property,  whether governed by the board of supervisors or an elected board of directors under article 4 of this chapter,  the governing body of the district in its discretion may establish by resolution a limit on the amount of tax that may be assessed and collected by the district from any single parcel of real property in the district.  D. In any new or existing county road improvement district,  the district board may assess and levy the taxes for payment of preliminary incidental expenses on a per parcel basis or based on the assessed valuation of the property. If a per parcel basis is used,  the amount of tax for each parcel shall be determined by dividing the number of parcels in the district by the total tax amount. The property owner may pay the tax for preliminary incidental expenses in a lump sum or over a period of not more than ten years.
AZ Rev Stat § 48-956 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-956 - Maintenance of roads by county; cooperative expenditures

48-956.  Maintenance of roads by county;  cooperative expenditures The duty of the county to construct and maintain roads and highways within the boundaries of an improvement district shall not be impaired or abridged by the establishment of the district. The county and the district shall cooperate in expending monies that may be available in their respective funds in a manner that will be of the greatest benefit to the inhabitants of the district.
AZ Rev Stat § 48-957 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-957 - Charges for services of county employees

48-957.  Charges for services of county employees Supervision of construction work and clerical services performed by county employees in connection with special assessment proceedings shall be charged to the proceedings as incidental expenses. Services of the street superintendent and other employees and costs of publication of notices and other costs of collection of special assessments shall be estimated based on the term of the bond and charges to the proceedings as incidental expenses.
AZ Rev Stat § 48-958 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-958 - Disposition of surplus funds

48-958.  Disposition of surplus funds A. If any money or property remains in the special fund for any bond issue after all the bonds are fully paid,  it shall go to the general fund of the district,  except that if the work has been fully completed and the maintenance of a general fund is not deemed necessary by the board of directors of the district then the surplus funds shall go to the general fund of the county. B. Notwithstanding subsection A of this section,  if any money remains in the special fund for any bond issue after all the bonds are fully paid,  and if the maintenance of a district general fund is deemed not necessary by the board of directors of the district,  then the funds may be used to pay any outstanding bonds of any improvement district which lacks sufficient funds to fully pay all bonds. C. On dissolution of a district pursuant to section 48-959 and on the passage of a period of two years with no activity,  the county treasurer may request that the board of supervisors transfer all or part of any money remaining in any special or general fund of the district to the county general fund for purposes for which it was collected if required or for appropriation for the health,  safety and welfare of the general public.
AZ Rev Stat § 48-959 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-959 - Dissolution of district

48-959.  Dissolution of district Any district organized under this article shall be dissolved by its board of directors when all bonds and other obligations of the district are paid or have become barred by the statute of limitations,  and the operation and maintenance functions of the district or the major part thereof have been taken over by an incorporated city or town,  by the county or by a utility.
AZ Rev Stat § 48-961 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-961 - Special provisions relating to improvement districts for purchasing energy for lighting public streets or parks

48-961.  Special provisions relating to improvement districts for purchasing energy for lighting public streets or parks A. If a petition for the formation of an improvement district to purchase energy for street or public park lighting under section 48-960 is presented to the board of supervisors,  which purports to be signed by all of the real property owners in the proposed district,  the board,  after verifying such ownership and making a finding of such fact,  forthwith may hold the hearing prescribed by section 48-906 without the notices prescribed by section 48-905. B. If a petition for the formation of an improvement district to purchase energy for street or public park lighting under section 48-960 is presented to the board of supervisors signed by a majority of the real property owners in the proposed district,  the board shall give the notice of hearing prescribed by section 48-905 and shall hold a hearing thereafter as prescribed by section 48-906,  with proof of actual notice,  by certified mail,  return receipt requested,  or personal service,  received ten days prior to such hearing by all real property owners in the proposed district who did not sign such petition. C. In the hearing prescribed by section 48-906 the board of supervisors,  in addition to the provisions of section 48-906,  shall determine the type of lighting facilities to be installed and shall consider the rate to be paid for purchasing the energy for the proposed district. D. Improvement districts for street or public park lighting formed under the provisions of this section and section 48-960 shall be exempt from the provisions of sections 48-912 through 48-917.
AZ Rev Stat § 48-963 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-963 - Revolving fund; lapsing provisions; separate fund

48-963.  Revolving fund;  lapsing provisions;  separate fund A. The board of supervisors may create a revolving fund in the county treasury to aid in the construction of public improvements under this article. The board of supervisors may provide for payments into such fund from any lawful source including but not limited to payments from the proceeds of the sale of bonds of the county issued for street improvement purposes,  monies in the public works reserve fund or from the general fund or monies returned to the county from motor vehicle fuel and user taxes collected by the state. B. All unexpended balances of appropriations from the fund remaining after the appropriations lapse according to law shall revert to the fund. C. The fund established pursuant to this section shall be kept separate and apart from all other funds. D. The monies in the revolving fund may be used to purchase bond anticipation notes,  to aid in the payments made to the construction contractor,  to provide for the payment of the county's share of any improvement authorized under this article or to provide monies to pay the assessments levied against public property.
AZ Rev Stat § 48-964 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-964 - District revenues; payment for certain improvements

48-964.  District revenues;  payment for certain improvements A. Notwithstanding any other provision of this chapter,  the board of directors of an improvement district may obligate,  by resolution,  by contract or by inclusion in any bonds issued by the district,  the revenues generated by any domestic water or domestic wastewater system of the district for such period as is necessary to: 1. Pay all maintenance and operating costs of the district,  including compensation as provided by section 48-1013 for an elected board of directors. 2. Provide such reserves as deemed necessary by the board of directors. 3. Pay all billing costs,  office expenses and the cost of collection. 4. Purchase or improve the system or pay bonds or other contractual obligations issued or incurred for that purpose. B. Notwithstanding any other provision of this chapter,  at the option of the board of directors,  revenues in excess of the requirements of subsection A may be: 1. Applied to assessments due. 2. Refunded to the property owner. C. An obligation of revenues by the district that is made pursuant to this section is binding on all successors or assigns until the obligation is fully satisfied.
AZ Rev Stat § 48-965 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-965 - Reimbursement for county services

48-965.  Reimbursement for county services Services provided by a county to any county improvement district formed pursuant to this article are subject to reimbursement pursuant to section 11-251.06.
AZ Rev Stat § 48-966 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-966 - Refunding bonds

48-966.  Refunding bonds A. Any bonds issued pursuant to this chapter may be refunded and refunding bonds may be issued to do any of the following: 1. Provide monies to pay the bonds being refunded at their maturity or before their redemption date. 2. Purchase noncallable obligations issued or guaranteed by the United States in an amount sufficient to pay at maturity or at earlier redemption the bonds being refunded. 3. Exchange the refunding bonds for the bonds refunded. B. Refunding bonds may be issued only if the total amount of principal and interest to be paid on the refunding bonds does not exceed the total amount of principal and interest remaining to be paid on the bonds to be refunded. For purposes of this calculation,  the total amount of principal and interest to be paid shall include the cost of issuance of the refunding bonds and the cost of acquiring any obligations of the United States. C. If the refunding bonds are secured in whole or in part with special assessments,  on issuance of refunding bonds the remaining unpaid assessment installment shall be recalculated to match the amounts to be collected against that needed to repay the refunding bonds. D. Except for payment of the costs of issuing the refunding bonds,  any United States government obligations that are purchased from bond proceeds shall be deposited in or credited to the interest fund and the bond retirement fund and shall be held by the treasurer until needed to pay the bonds being refunded. E. All of the costs of issuance of the refunding bonds may be paid from refunding bond proceeds. Costs of issuance include underwriter's discount,  attorney fees,  trustee,  registrar and paying agent fees,  bond insurance premiums,  bond printing costs,  deposition services,  rating agency fees,  official statement printing costs,  verification fees,  financial advisor fees and other fees and charges related to the issuance of the refunding bonds. F. The treasurer may enter into trust agreements with any bank or trust company that does business in this state for the handling,  safekeeping and administration of the monies and United States government obligations that are derived from the refunding.
AZ Rev Stat § 48-981 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-981 - In general

48-981.  In general A. The provisions of this article are alternative and supplemental to article 1 of this chapter,  and are intended to provide economies in the costs of local improvements to property owners by providing for contractors to be paid in cash rather than by being paid with warrants and bonds issued pursuant to article 1 of this chapter. B. A county improvement district established pursuant to article 1 of this chapter may acquire or construct any such improvements in the manner provided in this article. C. Before passing the resolution of intention plans and specifications and estimates of the cost and expenses thereof shall be prepared by the engineer and filed with the clerk. The estimate of costs shall include an estimate of: 1. The costs for engineering,  legal and other services. 2. The direct or incidental costs to be incurred in the issuance and sale of the bonds. 3. The direct and incidental costs to be incurred in the collection of assessment installments and payment of the bonds. 4. The interest on the bonds for one year. D. The assessment for any lot shall not exceed its proportion of the final estimate. E. The plans and specifications shall be accompanied by a diagram of the assessment district and an assessment apportioning the total estimated costs among the several parcels of land shown on the diagram,  in the proportion of the benefits respectively to be received by them. F. In addition to the matters required in sections 48-912,  48-916 and 48-934,  the resolution of intention and the notice of proposed improvement shall state that the proceedings are had pursuant to this article,  that the diagram and assessment have been prepared and shall refer to them as being on file with the district clerk. G. Notice of the matters provided in subsection F of this section shall be mailed by the clerk to each of the owners of real property within the proposed assessment district,  as their names and addresses appear on the last equalized county tax roll or as known to the clerk,  on or before the day of the first publication of the resolution of intention.
AZ Rev Stat § 48-982 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-982 - Protests; hearing; determinations

48-982.  Protests;  hearing;  determinations A. Written protests may be filed as to the matters provided in sections 48-917,  48-918 and 48-928,  except as to the performance of improvement work,  within the time provided in section 48-917,  and thereafter the curative provisions of section 48-928,  except as to the performance of improvement work,  shall be applicable. B. At the time of ordering the improvements as provided in section 48-919,  the board shall,  by resolution,  approve and confirm the diagram and assessment. C. Prior to contracting to pay for improvements described in the resolution of intention,  a notice of intention to contract shall be published,  and shall have the same effect,  as provided in section 48-923. D. When improvements have been completed,  the superintendent shall so certify to the board of directors,  the clerk shall cause notice of the filing of such notice with the board to be given as provided by section 48-916,  and written protests claiming that the improvements have not been completed may be filed within the time provided in section 48-917. Thereafter the curative provisions of section 48-928 as to the performance of improvement work shall be applicable. E. The validity of an assessment levied under article 1 of this chapter or under this article shall not be contested in any action or proceeding unless commenced within thirty days after its confirmation.