reglab/housing_qa huggingface dataset:
AZ Rev Stat § 48-2732 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2732 - Proceeding on presentation of petition requesting subdivision; purpose of subdivision

48-2732.  Proceeding on presentation of petition requesting subdivision;  purpose of subdivision A. If the petitioners joining in a petition for the organization of a district request a subdivision of the lands as provided in section 48-2731,  the board of supervisors shall,  in their determination or order provided for in section 48-2605,  also recite or refer to the fact that the subdivision is requested in the petition,  and if the organization of the proposed drainage district is thereafter perfected,  it shall be subject to the provisions of this article,  but all proceedings relative to the organization of the district and all proceedings taken and had on account of or in connection with the district when organized shall in all respects otherwise conform to this chapter,  except as to the apportionment of assessments and taxes against the lands therein,  as provided in this article. B. The express purpose of this article is to provide an alternative system of taxes and assessments in addition to that provided in article 5 of this chapter by which the assessments and taxes on account of the drainage district may be levied and collected according to benefits derived.
AZ Rev Stat § 48-2733 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2733 - Division of district into subdivisions and apportionment of benefit units

48-2733.  Division of district into subdivisions and apportionment of benefit units A. When a district is organized subject to the provisions of this article,  the board of directors of the district,  after adoption by the board of plans for the conduits,  drains and other drainage works and works incident thereto proposed to be constructed by the district,  shall appoint two appraisers who shall,  together with the engineer for the district,  divide the proposed district into subdivisions of not less than forty acres each,  and apportion to each such subdivision the amount of benefits which they determine that each such subdivision will receive by the construction of the proposed drainage works. B. The apportionment shall be made on a system of units in such a manner that there is apportioned against each subdivision determined to be least benefited,  one unit of assessment,  and against each subdivision receiving a greater benefit successively,  a greater number of units,  but no subdivision within the district shall have apportioned against it less than one unit nor more than five units. C. The appraisers and engineer shall,  within ninety days after their appointment,  make and return to the board of directors of the district,  a schedule of all lands within the district showing the number of units apportioned to each subdivision made by the appraisers and engineer. The schedule shall be signed by the appraisers and the engineer of the district,  but shall be sufficient if signed by only one of the appraisers and the engineer. The subdivisions and apportionment of units shall be final and binding on all parties upon being approved by the board of directors of the district. D. The schedule so made,  filed and approved shall thereafter remain the basis of fixing the burden for all taxes and assessments which are thereafter levied and collected against the respective subdivisions in the district.
AZ Rev Stat § 48-2734 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2734 - Estimate of expenditures

48-2734.  Estimate of expenditures When a drainage district is organized subject to the provisions of this article,  the board of directors of the district shall furnish the board of supervisors and the county assessor with the estimate of expenditures in the manner and at the time provided in section 48-2702,  and in addition to the estimate required thereunder,  or under section 48-2703 when applicable shall furnish the board of supervisors of the county,  or of the respective counties,  as the case may be,  with a duplicate of the schedule of the several subdivisions made of the lands within the district together with the amount of money necessary to be levied against each in order to provide the amount required under the estimate submitted therewith.
AZ Rev Stat § 48-2735 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2735 - Tax levy; entry on assessment roll; collection of tax and assessments

48-2735.  Tax levy;  entry on assessment roll;  collection of tax and assessments The board of supervisors in each county in which a district or any part thereof is located,  organized subject to provisions of this article,  shall annually at the time of levying general county taxes levy a tax to be known as the " (name of district) drainage district taxes"  sufficient to raise an amount equal to the amount required in the estimate submitted to it by the board of directors of the districts for that year. The supervisors shall levy the amount against each subdivision of land within the district as shown by the schedule accompanying the estimate of the board of directors of the district for that year. The amounts to be levied shall be a special tax against each of the several subdivisions of the land,  and the taxes so levied shall be computed and entered on the property tax assessment roll. If the board of supervisors fails to levy the tax the assessor shall do so. All such taxes,  and all assessments made for district purposes,  shall be collected at the same time and in the same manner as general county property taxes,  and when collected shall be paid into the county treasury and placed to the credit of the proper funds of the district.
AZ Rev Stat § 48-2736 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2736 - Apportionment of assessments levied among subdivisions on unit basis

48-2736.  Apportionment of assessments levied among subdivisions on unit basis All assessments authorized by sections 48-2708 and 48-2709 shall be apportioned against the several subdivisions within a district organized subject to the provisions of this article according to the unit system of benefits derived.
AZ Rev Stat § 48-2751 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2751 - Bond election; results

48-2751.  Bond election;  results A. For the purpose of constructing the necessary conduits,  drains,  sluices,  water-gates,  pumps,  pumping plants,  embankments and any and all other works and appliances necessary for the drainage of the lands of the district,  acquiring the necessary property and rights therefor and otherwise carrying out this chapter,  the board of directors of the district shall,  as soon after the district has been organized as is practicable,  and thereafter when the construction fund has been exhausted and it is necessary to raise additional money for such purposes,  estimate and determine the amount of money necessary to be raised therefor. B. The board 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 shall be held on the first Tuesday following the first Monday in November as prescribed by section 16-204,  subsection B,  paragraph 1,  subdivision (d). C. 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 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 denominations thereof and the maximum rate of interest which the bonds shall bear. D. The election shall be held and the results thereof determined and declared in all respects as nearly as practicable in conformity with article 4 of this chapter governing the election of directors. No informality in conducting the election shall invalidate it if the election has been otherwise fairly conducted. E. 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 at the election 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 § 48-2752 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2752 - Action to determine validity of bonds; appeal

48-2752.  Action to determine validity of bonds;  appeal A. The board of directors shall,  within thirty days after entry of the order directing the issuance of any bonds,  commence an action in the superior court of the county in which the office of the board is located,  to determine the validity of the bonds. B. The action shall be in the nature of a proceeding in rem,  and jurisdiction of all parties interested may be acquired by publication of summons for at least once a week for three weeks in a newspaper of general circulation designated by the court and published in the county where the action is pending. Service of summons shall be complete thirty days after the first publication thereof. C. Any person interested may,  at any time before expiration of such thirty days,  appear and contest the validity of the bonds. The action shall be speedily tried and judgment rendered declaring the contested bonds valid or invalid. D. Either party may appeal to the supreme court within thirty days after entry of judgment. The appeal shall be heard and determined within three months from the time of taking the appeal.
AZ Rev Stat § 48-2753 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2753 - Action to test validity of bonds on failure of board to commence action

48-2753.  Action to test validity of bonds on failure of board to commence action A. If no action is commenced by the board of directors as provided by section 48-2752,  then within not less than thirty nor more than ninety days after the issuance of any bonds under this chapter,  any person whose lands within the district are subject to assessment by the district may bring an action in the superior court in the county in which the office of the board of directors is located,  to determine the validity of the bonds. B. The board of directors shall be made parties defendant,  and service of summons shall be made on the members of the board personally if they can be found within the state,  or if not,  then by publication of the summons for three weeks in a newspaper designated by the court of general circulation within the county in which the office of the board of directors is located. Before publication is commenced an affidavit shall be made in the manner provided for the service of summons by publication. In addition to serving the members of the board with summons either by personal service or by publication,  summons in the action shall also be published in the same manner for the same time,  for the same purposes and with like effect as prescribed under section 48-2752. C. The board shall have the right to appear and contest the action. Any person whose lands within the district are subject to assessment by the district,  or any other interested person,  may appear and defend the action,  and thereafter the same proceedings shall be had in the action as provided in section 48-2752,  and the same matters determined and adjudicated by the court therein. D. The action shall be speedily tried with either party having right of appeal in the manner provided by section 48-2752. The appeal shall be heard and determined within three months from the time of the entry of the judgment appealed from.
AZ Rev Stat § 48-2754 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2754 - Extent of hearing; consolidation of actions

48-2754.  Extent of hearing;  consolidation of actions A. At the hearing of the proceedings taken under section 48-2752 or 48-2753 the court shall hear and determine the sufficiency of all proceedings. B. If more than one action is pending at the same time concerning similar contests they shall be consolidated and tried together.
AZ Rev Stat § 48-2755 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2755 - Rules of procedure applicable in contests

48-2755.  Rules of procedure applicable in contests A. The court hearing a contest as provided by this article,  in inquiring into the regularity,  legality or correctness of the proceedings,  shall disregard any error,  irregularity or omission which does not affect the substantial rights of the parties to the action. The rules of pleading and practice in civil actions which are not inconsistent with the provisions of this chapter shall be applicable to all actions or proceedings authorized by this chapter. The costs of a hearing or contest provided by this chapter may be allowed and apportioned between the parties,  or taxed against the losing party,  in the discretion of the court. B. No contest authorized by this chapter shall be instituted except within the time and manner provided by this chapter.
AZ Rev Stat § 48-2756 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2756 - Terms of bonds; form; interest rate; record of sales

48-2756.  Terms of bonds;  form;  interest rate;  record of sales A. All bonds issued under this chapter shall be payable in legal currency of the United States,  and except for the bonds provided for in articles 8 and 11 of this chapter,  shall be in ten series as follows: 1. On January 1,  after the expiration of eleven years,  five per cent of the total number of the bonds. 2. On January 1,  after the expiration of twelve years,  six per cent. 3. On January 1,  after the expiration of thirteen years,  seven per cent. 4. On January 1,  after the expiration of fourteen years,  eight per cent. 5. On January 1,  after the expiration of fifteen years,  nine per cent. 6. On January 1,  after the expiration of sixteen years,  ten per cent. 7. On January 1,  after the expiration of seventeen years,  eleven per cent. 8. On January 1,  after the expiration of eighteen years,  thirteen per cent. 9. On January 1,  after the expiration of nineteen years,  fifteen per cent. 10. On January 1,  after the expiration of twenty years,  sixteen per cent. B. The several enumerated percentages shall be the entire amount of the issue,  but each bond shall be made payable at a given time for its entire amount and not for a percentage. C. The bonds shall bear interest at the rate or rates set by the accepted bid which shall not exceed the maximum rate of interest set forth in the notice of the election,  payable semiannually on January 1 and July 1 each year. The principal and interest shall be payable at the office of the county treasurer of the county in which the office of the board of directors is located. D. The bonds shall be in denominations of not less than one hundred nor more than one 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. E. The secretary shall keep a record of the bonds sold,  their number,  the date of sale,  the price received and the name of the purchaser or purchasers.
AZ Rev Stat § 48-2757 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2757 - Sale of bonds; notice

48-2757.  Sale of bonds;  notice A. The board of directors may sell the bonds from time to time in such quantities as may be necessary and most advantageous to raise money for the purposes specified in section 48-2751,  and otherwise to carry out the objects and purposes of this chapter. Before making any sale the board shall declare by resolution its intention to sell a specified amount of the bonds,  and 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 newspapers 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 such 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 their par value.
AZ Rev Stat § 48-2758 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2758 - Lien of bonds; payment of bonds

48-2758.  Lien of bonds;  payment of bonds A. All bonds issued under the provisions of this article and article 8 of this chapter shall be a lien upon the real property included in the district,  and the lien of the bonds of any issue shall be a preferred lien to that of any subsequent issue. B. The bonds and the interest thereon shall be paid from revenues derived by assessments as provided by article 5 of this chapter upon the real property included in the district,  and all the real property in the district shall be and remain liable for assessment for payment thereof. C. 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.
AZ Rev Stat § 48-2771 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2771 - Authority to refund indebtedness

48-2771.  Authority to refund indebtedness When a district has outstanding bonds,  coupons or other evidences of indebtedness,  the payment thereof may be provided for by the issuance of new bonds or refunding bonds in the manner prescribed by this article.
AZ Rev Stat § 48-2772 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2772 - Petition requesting issuance of refunding bonds

48-2772.  Petition requesting issuance of refunding bonds In order to propose the refunding of such bonds,  coupons or other evidences of indebtedness,  a petition shall be presented to the board of directors,  signed by a majority of the qualified electors of the district. The petition shall set forth the amount of bonds,  coupons or other evidences of indebtedness proposed to be refunded,  together with a general description thereof,  the total amount of bonds sought to be issued and a full and complete statement of the purposes for which the bonds are to be used. The total amount of bonds to be issued shall not be greater than the total amount of bonds,  coupons and other evidences of indebtedness then outstanding and proposed to be refunded. On presentation of the petition it shall be entered in full on the minutes of the board.
AZ Rev Stat § 48-2773 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2773 - Election to authorize issuance of refunding bonds

48-2773.  Election to authorize issuance of refunding bonds A. Immediately after entering the petition on its minutes,  the board shall call an election at which shall be submitted to the qualified electors of the district the question of whether or not the bonds of the district,  in the amount set forth in the petition,  shall be issued. 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 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 is located,  once a week for at least two consecutive weeks before the election. The amount of refunding bonds proposed to be issued and the amount of bonds,  coupons or other evidences of indebtedness proposed to be refunded,  together with a general description thereof,  and the time of holding the election,  shall be specified in the notice. C. 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. 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,  " Bonds― Yes"  and " Bonds― No" . If two thirds of the votes cast is " Bonds― Yes" ,  the board of directors shall issue the refunding bonds. If more than one third of the votes cast at the election is " Bonds― No" ,  the result of the election shall be so declared. The result in either event shall be entered of record in the minutes of the board of directors.
AZ Rev Stat § 48-2774 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2774 - Terms of refunding bonds; interest rate; form

48-2774.  Terms of refunding bonds;  interest rate;  form A. The refunding bonds shall be made payable in legal currency of the United States in twenty series,  as follows: 1. On January 1,  after the expiration of twenty years,  five per cent of the whole amount of the bonds issued. 2. On January 1 of each year thereafter,  an equal amount of the bonds issued until all have been paid. B. The bonds shall bear interest at a rate not to exceed six per cent per annum,  payable semi-annually on January 1 and July 1 each year. The bonds shall be negotiable in form and shall be of denominations of not less than one hundred nor more than five hundred dollars each. The bonds shall in all respects conform to the form of bonds prescribed in article 7 of this chapter.