reglab/housing_qa huggingface dataset:
AZ Rev Stat § 48-3475 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3475 - Service charges payable other than by taxation

48-3475.  Service charges payable other than by taxation A. The board of trustees,  at the time of making the annual estimate of expenses,  shall estimate the amount of district expenses for a like period not to be paid from taxes. The estimate shall be based on subsisting contracts for furnishing or distributing water,  costs of similar items in previous years and other available information,  and the board shall fix a service charge,  as uniformly distributed according to acreage as is practicable,  over the parcels of land which the board anticipates will actually demand and receive irrigation service during the period,  allowing a reasonable margin of not less than fifteen per cent for unforeseen contingencies and inaccuracy of estimate. The board may adopt a sliding scale of rates according to the cost of serving different sized parcels,  as it deems equitable. If the operation of the district's irrigation system is provided for by contract with any individual,  organization or irrigation project,  the board of trustees shall fix the service charges in conformity with the terms of the contract. B. If,  in the discretion of the board of trustees,  it is necessary to measure the water actually delivered to the parcels of property receiving irrigation water delivery service to determine the service charge,  the board of trustees at the time of making the annual estimate of expenses shall estimate all expenses as provided in subsection A and estimate the total expected water use. The board may fix the service charge per unit measure of water,  allowing a reasonable margin of not less than fifteen per cent for unforeseen contingencies and inaccuracy of estimate. The service charge for water actually used may be assessed directly by the board at periodic intervals,  not to exceed twelve per year,  against the parcels of land actually receiving irrigation service. C. Rates for water service to district lands shall not be subject to regulation by the corporation commission.
AZ Rev Stat § 48-3476 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3476 - Payment of district taxes required in advance

48-3476.  Payment of district taxes required in advance A. Before any particular parcel of district land is entitled to irrigation service,  all district taxes and charges for the construction or repair of facilities standing against such parcel,  whether for the current year or carried forward from a previous year or years,  together with all penalties and interest for failure to make payment when due,  shall be paid in full. B. Any trustee who knowingly authorizes and effects the delivery of water to any parcel of district land on which the taxes and charges specified in subsection A have not been paid,  shall be personally liable for payment thereof. If an individual,  organization or irrigation project,  having a contract with the district,  delivers water to any parcel of district land for or on account of which such charges and taxes have not been paid,  such individual,  organization or irrigation project shall be liable to the district in the amount involved and the district may withhold such amount from any payments due such individual,  organization or project until the payments have been made.
AZ Rev Stat § 48-3477 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3477 - Reimbursement for county services

48-3477.  Reimbursement for county services Services provided by a county to an irrigation water delivery district are subject to reimbursement pursuant to section 11-251.06.
AZ Rev Stat § 48-4501 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4501 - Annual replenishment tax; amount

48-4501.  Annual replenishment tax;  amount A. The board shall levy an annual replenishment tax for the privilege of withdrawing groundwater in the district. The tax shall be levied against each district member whose replenishment account under section 48-4464 contains a debit balance as of June 30 each year. The tax shall be levied at a rate that will be sufficient to produce the amount of money estimated to pay the water acquisition costs of an amount of water necessary to offset the debit balances of all members' replenishment accounts as reported pursuant to section 48-4466,  subsection B. B. On or before August 15 of each year,  the district shall transmit a statement to each district member that is subject to the replenishment tax stating the amount of replenishment tax. C. On or before October 15 of each year,  each district member shall pay to the district an amount equal to the replenishment tax multiplied by the net debit balance in the member's replenishment account as computed pursuant to section 48-4464. D. The district shall credit all revenues it collects under this section to the water acquisition fund. E. The district shall replenish water in an amount that is sufficient to offset the debit balances of all members' replenishment accounts computed pursuant to subsection A of this section.
AZ Rev Stat § 48-4502 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4502 - Exclusions from replenishment tax; exemption from groundwater withdrawal fee

48-4502.  Exclusions from replenishment tax;  exemption from groundwater withdrawal fee A district member is not required to pay: 1. A replenishment tax for: (a) Stored water recovered in the district pursuant to water storage permits and recovery well permits issued by the director of water resources pursuant to title 45. (b) Groundwater withdrawn for treatment pursuant to CERCLA or pursuant to title 49,  chapter 2,  article 5 that the district member uses for an irrigation use or transfers to another person for an irrigation use,  or that the district member does not use but causes to be recharged,  reinjected or otherwise added to an aquifer for the benefit of the active management area where the district is located. (c) Drought replacement groundwater withdrawn by the district member in a drought year if a debit has been registered to the district's drought relief account for that year,  up to the amount of the district member's share of the debit as computed pursuant to section 48-4467,  but the replenishment tax applies to any amount of the district member's withdrawals that exceeds the member's share of the debit. (d) Groundwater that is withdrawn in the district and that is more than the district member's incidental replenishment,  if the director has designated the groundwater as groundwater oversupply on a certificate of groundwater oversupply issued under title 45,  chapter 2,  article 15. (e) Through December 31,  2009,  groundwater that is withdrawn from within the boundaries of the exempted area as prescribed by section 45-411.01,  subsection E. 2. A groundwater withdrawal fee for purchase and retirement levied by the director of water resources pursuant to section 45-611,  subsection A,  paragraph 3.
AZ Rev Stat § 48-4503 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4503 - Certification and levy of ad valorem taxes; limitation

48-4503.  Certification and levy of ad valorem taxes;  limitation A. On or before the second Monday in August of the fourth calendar year following the year in which the district is established and each year thereafter,  the clerk of the board of supervisors of each county in which all or part of the district is located shall certify to the board of directors the total assessed valuation of all taxable property in the district and in the county. B. On or before the third Monday in August of each year,  beginning in the fourth calendar year in which the district is established,  the board of directors shall fix the amount to be raised by ad valorem property taxation and shall certify to the respective county boards of supervisors a tax sufficient to raise that amount. The total tax to be levied for all purposes pursuant to this section for a taxable year shall not exceed a rate of two cents per one hundred dollars of assessed valuation of all taxable property in the district. The board of directors shall approve the amount to be raised by taxation under this section as follows: 1. The board shall designate the amount of the tax levy to be imposed for bonds and bond related expenses as provided by article 5 of this chapter. 2. The board shall designate the amount of the tax levy to be imposed for purposes of paying for capacity costs and costs of acquiring district water that are not subject to bond financing. 3. On approval by two-thirds of the members of the board of directors,  taken by roll call,  the board may designate an amount not exceeding one-half cent per one hundred dollars of assessed valuation to pay administrative costs of the district. C. The respective boards of supervisors shall levy and cause the tax to be collected at the same time and in the same manner as general county property taxes. D. The tax revenues collected pursuant to this section shall be paid to the district and used solely for the purposes for which they were imposed and collected.
AZ Rev Stat § 48-4504 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4504 - Groundwater augmentation fees; transfer to district

48-4504.  Groundwater augmentation fees;  transfer to district On or before June 15 of the year the district is established and on or before June 15 thereafter the director shall transfer to the district eighty per cent of the monies collected from district members in that calendar year pursuant to section 45-611,  subsection C,  paragraph 2. The district may spend the monies transferred to the district to carry out the purposes of this chapter.
AZ Rev Stat § 48-4505 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4505 - District funds; allocation of revenues; purposes

48-4505.  District funds;  allocation of revenues;  purposes A. The district shall establish and maintain a general fund and a water acquisition fund in addition to the bond fund established under section 48-4549. B. The general fund consists of revenues received from: 1. The portion of the district's ad valorem property tax levy under section 48-4503 that is allocated for administration costs,  costs of acquiring district water and capacity costs,  other than amounts levied for the payment of bonds and bond related expenses. 2. The portion of the groundwater augmentation fees that is transferred to the district pursuant to section 48-4504. 3. Sales of state demonstration project water that the district acquires under section 45-896.01. Proceeds from selling demonstration project water shall be separately accounted for and spent only for capacity costs. 4. The portion of the district's water acquisition fund representing capacity costs recovered through the replenishment tax under section 48-4501. C. The water acquisition fund consists of revenues received from the replenishment tax under sections 48-4470,  48-4472 and 48-4501. D. The district shall pay: 1. Its administrative costs,  costs of acquiring district water and capacity costs only from the general fund. 2. Its water acquisition costs only from the water acquisition fund.
AZ Rev Stat § 48-4881 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4881 - Administrative and operation budgets

48-4881.  Administrative and operation budgets A. On or before July 1 each year the district shall adopt an administrative budget for the succeeding fiscal year. The budget shall consist of a complete statement of administrative expenditures from the general fund during the past fiscal year and an estimate of the different amounts which may be deemed necessary to meet administrative requirements of the district for the next fiscal year,  fixing the amounts proposed for all recurring items of expense and an amount for contingencies or emergencies. No administrative expenditures may be made in excess of the total amount of the budget. Economies resulting in remaining balances for any fiscal year shall be available for subsequent administration or operating purposes. B. The district shall also prepare an operation budget for each fiscal year covering operations and including capital items. The budget shall consist of a full and complete statement of all incoming receipts and expenditures for the past fiscal year and an estimate of anticipated income and expenditures for the next fiscal year. The budget shall also give a complete asset and liability statement and statement of profit and loss,  together with an itemized statement of cash on hand,  commitments,  reserves and obligations anticipated for the next fiscal year,  together with such other information as will give a full and complete disclosure of the current financial condition of the district. C. The district shall transmit copies of the budget to each operating unit,  the groundwater users advisory council for the active management area and the director of water resources.
AZ Rev Stat § 48-4883 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4883 - Water supply fees

48-4883.  Water supply fees The district may assess fees,  including extraction fees,  development impact fees,  connection fees,  user fees,  replenishment fees and administration fees,  against any operating unit or other person with which the district has a contractual responsibility to provide any service. The amount of the fee and the method of payment shall be determined pursuant to the agreement between the district and the operating unit or person,  based on the cost of the service the district provides. Any fee assessed under this section is not a rate or charge of the operating unit and is not subject to regulation by the Arizona corporation commission. The secretary-treasurer of the district shall deposit all monies received under this section in the general fund of the district.
AZ Rev Stat § 48-4885 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4885 - Accounting classifications; bond fund; general fund

48-4885.  Accounting classifications;  bond fund;  general fund A. The secretary-treasurer of the district shall establish appropriate accounting classifications and designations in the district accounting records to provide for accurate and systematic control and allotment of all monies received. B. The secretary-treasurer shall maintain a bond fund and a general fund of the district and shall apportion all monies received into the fund corresponding with the purpose for which the monies were received. The secretary-treasurer may invest inactive monies from either the general fund or the bond fund and shall credit income earned on the investments to the respective fund.
AZ Rev Stat § 48-4886 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4886 - Receipt of monies; disbursements; operation of accounting system

48-4886.  Receipt of monies;  disbursements;  operation of accounting system A. Monies due to the district under agreements for the sale of water or other services,  proceeds of bond issues or any other obligation may be made payable at the office of the district. All monies derived from operations of the district and received by any officer,  agent or employee of the district shall be promptly remitted to the secretary-treasurer. B. All operation monies of the district shall be paid out only according to the regularly adopted operation budget of the district on warrants in discharge of claims and obligations approved by the board,  signed by the chairman of the board and countersigned by the executive director or other duly authorized officer of the district. C. The appropriate claim vouchers shall be regularly entered in the accounting system of the district and preserved for auditing purposes.
AZ Rev Stat § 48-4887 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4887 - Payment of interest coupons; investment of bond fund monies

48-4887.  Payment of interest coupons;  investment of bond fund monies The secretary-treasurer of the district shall: 1. Pay matured interest coupons from bonds of the district from the bond fund. 2. Invest monies in the bond fund,  under direction of the board,  in bonds of the United States or this state which shall be kept in the bond fund and may be used to redeem bonds of the district,  on the request of the holders,  either by exchanging them for bonds of the district or by converting them into cash.
AZ Rev Stat § 48-4888 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4888 - Annual financial report and audit

48-4888.  Annual financial report and audit A. On or before December 1 each year the board shall make a verified statement of the financial condition of the district as of June 30 of the preceding fiscal year,  showing particularly the receipts and disbursements during the fiscal year and the source of the receipts and the purpose of the disbursements. The statement may be included in and combined with the annual report prescribed by section 48-4834,  subsection C. B. Within thirty days after the close of each fiscal year the district shall cause an audit to be made of the funds of the district by a certified public accountant. The board shall file a copy of the audit with the auditor general. The auditor general may make such further audits and examinations as he deems necessary and may take appropriate action relating to the audit pursuant to title 41,  chapter 7,  article 10.1. If the auditor general takes no official action within thirty days after the audit is filed,  the audit is deemed sufficient. The board shall pay any fees and costs of the certified public accountant and auditor general under this section from the general fund of the district.
AZ Rev Stat § 48-1611 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1611 - General plan for proposed works; engineering services

48-1611.  General plan for proposed works;  engineering services A. For the purpose of constructing,  purchasing or acquiring power plants,  power lines,  generators,  motors,  transformers,  poles,  wire and works,  and acquiring the necessary property and rights therefor,  for the purpose of paying the first year's interest on the bonds authorized by this chapter,  and otherwise carrying out the provisions of this chapter,  the board of directors of a district shall,  as soon as practicable after the district has been organized,  by a resolution entered on its records,  adopt a general plan of its proposed works. B. The resolution shall state generally what works or property it is proposed to lease,  purchase or acquire,  what works it is proposed to construct,  the estimated cost for carrying out the plan and how it is proposed to raise the funds necessary therefor. C. For the purpose of ascertaining the estimated cost or value of proposed works or rights,  the board shall cause surveys,  examinations,  maps,  plans,  specifications of costs and estimates to be made and shall acquire the necessary data for an estimate of the costs of carrying out the plan. D. The board of directors shall employ a competent engineer under whose directions shall be made and certified to the board such examinations,  surveys,  maps,  plans,  specifications and estimates of cost deemed necessary for the purpose of entering into contracts with respect to the proposed plan of work,  construction or purchase.
AZ Rev Stat § 48-1612 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1612 - Election to authorize issuance of bonds

48-1612.  Election to authorize issuance of bonds A. Upon receiving the report from the engineer provided by section 48-1611,  the board of directors shall proceed to determine the amount of money necessary to be raised and the character and extent of contract obligations to be undertaken to carry into effect the adopted plans and purposes,  and shall forthwith call an election at which shall be submitted to the electors of the district possessing the qualifications prescribed by this chapter the question of whether or not bonds of the district shall be issued in the amount so determined. The election must be held on the first Tuesday following 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 notices in three public places in each election precinct in the district for at least twenty days,  and by publication in a newspaper published in the county where the office of the board of directors is maintained,  once a week for at least three consecutive weeks. The notice shall specify the time of holding the election,  the amount of bonds proposed to be issued and the maximum rate of interest to be borne on the bonds. C. The election shall be conducted and the results thereof determined and declared in all respects as nearly as possible in conformity with article 3 of this chapter governing the election of directors. No informalities 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 the majority of the votes cast is " bonds   yes, "  the board of directors shall cause a series of bonds in the amount authorized to be prepared. If the majority of the votes cast is " bonds   no, "  the result of the election shall be so declared and entered of record. E. When the board thereafter deems it for the best interest of the district to issue bonds for district purposes and that the question of the issuance thereof be submitted to the electors,  the board shall adopt resolutions to that effect and record them in its minutes,  and the board may thereupon submit the question to the electors in the same manner and with like effect as at the previous election.