AZ Rev Stat § 48-2837 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-2837 - Objection to extent of assessment district; hearing; modified assessment district; special action

48-2837.  Objection to extent of assessment district;  hearing;  modified assessment district;  special action  A. If the cost of the proposed flood protection facility is made chargeable on an assessment district,  objections to the extent of the district to be assessed to pay the expenses of the improvement may be made by an owner in the proposed assessment district within twenty days after the date the notice of the passage of the resolution of intention is mailed pursuant to section 48-2836. The objections shall show the county assessor's parcel number of each parcel of land owned by the objector. B. If an objection to the extent of the proposed assessment district has been filed,  the board shall fix a time for hearing the objection. At least ten days before the hearing,  the board shall notify the objectors by mail,  at the address given by each objector,  of the date and location of the hearing. C. At the hearing,  which may be adjourned,  the board shall hear and pass on the objections,  and its decision shall be final and conclusive. The board may modify the extent of the proposed assessment district to remove the objector's land from the assessment district. If the board determines that the objector's land will not benefit from the proposed flood protection facility,  the objector's land shall be excluded from the assessment district,  and the board may order the work or improvement and assess the costs on the remaining land in the assessment district. If the board determines that other land in the flood protection district should be included in the assessment district,  the board shall adopt a new resolution of intention that contains a description of the modified district and shall send notice of the adoption of the new resolution to each property owner as required for an original resolution of intention pursuant to section 48-2836. D. A property owner who is damaged or otherwise aggrieved by a decision of the board under this section may have the decision reviewed by filing a special action in the superior court in the county in which the district is located within thirty days after the board's decision. If the minutes of the meeting of the board at which the action was taken show that the objector appeared at the meeting,  the thirty day period shall begin on the day following the decision. If the minutes show that the objector was not present,  the thirty day period begins five days after the board mails written notice of the board's action with respect to that objection to the affected objector. If no special action is filed,  the action of the board in setting the boundaries of the assessment district is deemed final and conclusive,  and thereafter no suit of any nature may be brought that in any manner contests the action. Failure to object to the extent of the assessment district is deemed a waiver of the objector's right to object,  and no suit or action may thereafter be instituted contesting the board's determination to order the construction of the flood protection facility described in the resolution of intention.