reglab/housing_qa huggingface dataset:
AZ Rev Stat § 48-3154 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3154 - Filing copy of resolution; lien of assessment; payment of assessment

48-3154.  Filing copy of resolution;  lien of assessment;  payment of assessment A. A copy of the resolution levying an assessment as provided by section 48-3151,  signed by the president and attested by the secretary of the district,  shall be filed in the office of the county recorder of each county in which any of the lands of the district are located,  but when the approval of the qualified electors of the district is required the copy shall not be filed until approval by election as provided by section 48-3153 has been obtained,  and in such event the district secretary shall attach to the copy so filed a certificate stating that the levy of the assessment therein provided for has been approved. B. Upon the levy of such assessment it shall become a lien to the amount thereof upon the lands assessed,  subject only to prior state,  county and district taxes and assessments,  and the lien shall continue until the assessment and all penalties and interest thereon are paid in full. C. Such assessments levied shall be payable to the district secretary at the district office,  and when so paid the district secretary shall execute,  under the seal of the district,  a release of the lands for which payment is made,  and the release may be filed in the office of the county recorder.
AZ Rev Stat § 48-3155 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3155 - Notice of sale of lands for failure to pay installment or assessment

48-3155.  Notice of sale of lands for failure to pay installment or assessment A. The district secretary shall,  after the date of maturity of an assessment or installment thereof,  on unanimous vote of the board of directors in districts having a board composed of three members,  or on a two-thirds vote of the directors in districts having a board of nine members,  prepare a list of the lands upon which the assessment or installment thereof is unpaid and delinquent,  describing the lands as they appear upon the district records and the names of the owners thereof respectively,  and stating that so much of each parcel of land as deemed necessary by the secretary for the purpose will,  on the date specified,  be sold by him at public auction to the highest and best bidder for cash,  at the office of the district,  for the assessment or installment thereof then due and unpaid and penalties,  interest and charges thereon. B. The secretary shall mail the owner of each parcel of land,  if the owner is known,  at his last known address as it appears upon the district records,  a copy of the notice of the proposed sale. The notice shall be mailed not less than thirty days prior to the date therein fixed for the sale,  and the secretary shall cause the list and notice to be published at least once a week for two consecutive weeks in a newspaper of general circulation within the county in which the district office is located,  the first of which publications shall be not less than thirty days prior to the date of the sales prescribed therein.
AZ Rev Stat § 48-3156 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3156 - Sale of lands; redemption

48-3156.  Sale of lands;  redemption A. At the time and place fixed for the sale the district secretary shall sell the lands,  or so much thereof as necessary,  in satisfaction of the amount of the assessment then due and unpaid thereon,  with interest,  penalties and costs of sale,  and shall deliver to the purchaser a certificate of purchase as in sales of real property sold under execution. B. The delinquent landowner,  or his grantee,  or other person entitled by law to redeem from execution sales,  may redeem from the sale within the time and in the order and manner provided by law relating to redemption from tax sales,  provided that notice of such redemption required by law shall be given and the amounts required for redemption shall be paid to the secretary of the district.
AZ Rev Stat § 48-3157 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3157 - Issuance of certificate of redemption; issuance of deed upon failure to redeem; enforcement of right to possession

48-3157.  Issuance of certificate of redemption;  issuance of deed upon failure to redeem;  enforcement of right to possession A. When redemption is made by the landowner or his grantee,  the secretary shall issue and deliver to him a certificate of redemption,  and,  except when the sale has been made to the district,  the secretary shall,  upon surrender of the certificate of purchase,  pay to the purchaser the amount paid on redemption. B. If redemption is not made by the landowner or his grantee within the time provided by section 48-3156,  the district secretary shall execute and deliver to the person last redeeming the property,  or to the purchaser when there is no redemption,  a deed reciting the proceedings taken and conveying all the right,  title and interest of the delinquent landowner in and to the premises sold. The deed shall vest the grantee with title to the premises subject only to prior state,  county and district taxes and assessments,  and the person named in the deed shall be forthwith entitled to demand and receive possession of the premises described in the deed. C. If the delinquent landowner or other person in possession of the lands described in the deed upon demand fails to deliver possession thereof,  possession of the lands may be recovered as if held by forcible detainer.
AZ Rev Stat § 48-3158 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3158 - Action to recover assessment

48-3158.  Action to recover assessment The district may,  if it so elects,  commence an action in a court of competent jurisdiction for recovery of the amount of any delinquent assessment or installment thereof. The remedies provided by this article shall be cumulative. No proceedings for the collection and enforcement of an assessment or an installment thereof shall be invalidated because of any omission or informality if the substantial rights of the delinquent landowner have been recognized and any sale made has been fairly conducted.
AZ Rev Stat § 48-3159 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3159 - District tax and assessment as first lien

48-3159.  District tax and assessment as first lien The district tax and assessment liability of district lands shall at all times be a first charge against such lands,  and all district taxes and assessments levied and assessed shall continue to be first liens against district lands except as otherwise expressly provided with respect to lands owned by the state or the United States.
AZ Rev Stat § 48-3160 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3160 - Conversion of defaulted assessment into first mortgage lien

48-3160.  Conversion of defaulted assessment into first mortgage lien When a district is,  for one year or more,  in default in the payment of legally existing district obligations amounting to five dollars per acre or over,  and an assessment has been authorized by vote of the qualified electors of the district as provided by section 48-3153,  and levied by the district for the purpose of discharging the default or for the purpose of paying or refunding district indebtedness,  or both,  the assessment may be converted into negotiable first mortgage liens upon the lands located within the district and liable for such district taxes or assessments.
AZ Rev Stat § 48-3161 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3161 - Order of conversion; notice to landowners

48-3161.  Order of conversion;  notice to landowners A. The board of directors may order such conversion by a resolution prescribing the aggregate amount of the lien per acre and the terms,  conditions and procedure for accomplishing the conversion,  the times,  manner and method of payment and satisfaction of the converted lien,  including the rate of interest which the converted lien shall bear and the times of payment thereof,  but such interest shall not exceed seven per cent per annum. B. The district secretary shall mail to the owner of each parcel of land within the district,  at his last known address as it appears on the records of the district,  a copy of the resolution,  accompanied by a notice demanding that the landowner,  within twenty days after the date of mailing the notice,  execute a good and sufficient note or notes evidencing the amount of the converted lien,  and a mortgage upon the lands of the owner located within the district and subject to the lien as security for payment of the note. C. A copy of the resolution and notice shall be published at least once a week for two consecutive weeks in a newspaper of general circulation within the county in which the district office is located,  the first of which shall be not less than twenty days prior to the date fixed by the notice for execution of the notes,  mortgages or contracts therein mentioned. Publication of the resolution and notice shall be equivalent to service by mail upon any landowner whose address is unknown. D. The form and contents of the notes and mortgages shall be prescribed by the board of directors.
AZ Rev Stat § 48-3162 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3162 - Authority of district secretary to execute notes and mortgages upon failure of landowner to do so; effect

48-3162.  Authority of district secretary to execute notes and mortgages upon failure of landowner to do so;  effect A. If any landowner refuses to execute the note and mortgage within twenty days after the date of mailing or first publication of a copy of the resolution and notice,  the district secretary shall become the duly constituted and appointed legal representative and attorney-in-fact of the delinquent landowner with full power and authority to execute the note or notes and the mortgage securing such note or notes,  and any other papers or documents necessary in relation thereto,  for and on behalf of the owner and in his name,  with like effect as if they were executed by the landowner in person,  and the district secretary shall,  pursuant to such powers,  execute,  acknowledge and deliver the notes and mortgage and other papers and documents to the board of directors. B. No note,  mortgage or similar document executed by the district secretary as provided in subsection A of this section shall impose any personal obligation upon the landowner in whose behalf the secretary executes a note,  mortgage or other document,  but the execution of the note,  mortgage or other document executed by the secretary shall constitute a first mortgage lien against the premises involved in accordance with the tenor and provisions thereof. C. When any assessment is levied for the purpose of refunding any bond or warrant obligation of the district,  the assessment therefor may be paid with district bonds or warrants at the refunding value thereof and thereupon no lien shall be created under section 48-3159 upon such district lands.
AZ Rev Stat § 48-3163 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3163 - Enforcement of liens against state or United States

48-3163.  Enforcement of liens against state or United States Converted liens,  except as otherwise provided in this article,  shall be enforceable against any lands of the state or the United States in all respects as if the liens were upon lands held in fee and subject to the paramount lien or title of the state or United States.
AZ Rev Stat § 48-3164 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3164 - Priority of mortgage liens

48-3164.  Priority of mortgage liens The mortgage liens into which assessments or tax liens are converted by mortgage,  as provided by this article,  shall constitute negotiable mortgage liens upon such lands in accordance with the priority established by the district board,  notwithstanding the conversion of assessment or tax liens into mortgage or contract liens,  and shall be prior and superior to all other liens or encumbrances except liens of state,  county and district taxes not converted.
AZ Rev Stat § 48-3165 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3165 - Conversion of district taxes into mortgage liens; priority

48-3165.  Conversion of district taxes into mortgage liens;  priority The board of directors may in the manner provided by this article for the conversion of district assessments,  similarly convert into mortgage liens or contracts district taxes then levied and assessed,  except taxes levied and assessed for payment of principal or interest on existing district bonds satisfaction of which is not then otherwise provided for,  and may subordinate the liens so converted to any previous assessment lien converted into a realty mortgage lien or to a refunding bond issue. A district tax so converted may be fixed and established by the board as a lien prior and superior to any other lien or encumbrance then existing against the lands of the district except the preferred,  prior and converted first mortgage liens,  unsatisfied bond tax levies not then otherwise provided for,  and state,  county and district taxes thereafter assessed against such district lands.
AZ Rev Stat § 48-3166 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3166 - Enforcement or foreclosure of other liens or demands subject to prior converted mortgage liens; exception; limitation on issuance of district bonds

48-3166.  Enforcement or foreclosure of other liens or demands subject to prior converted mortgage liens;  exception;  limitation on issuance of district bonds A. All liens,  charges and demands existing at the time of the conversion of district assessments into first mortgage liens,  except state,  county and district taxes and unconverted taxes and assessments,  and all liens thereafter created except state,  county and district tax liens,  may only be enforced or foreclosed against lands covered by such mortgage liens subject to the prior converted mortgage liens. B. No tax liability for the payment of principal or interest upon any subsequently issued district bonds shall be created against the district lands,  except for the payment,  redemption or satisfaction of the prior converted mortgage lien,  until the prior converted mortgage and all thereof,  together with interest,  costs and penalties,  have been paid or satisfied in full.
AZ Rev Stat § 48-3167 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3167 - Agreement by board to guarantee payment of converted liens

48-3167.  Agreement by board to guarantee payment of converted liens The board of directors may enter into an agreement guaranteeing payment of the principal,  any installment thereof,  and interest thereon of converted liens as a district obligation. The agreement shall be in such form and tenor as may be approved by a two-thirds vote of the board of directors,  and when so approved and executed shall thereafter be binding upon the district and irrevocable without consent of the parties thereto.
AZ Rev Stat § 48-3168 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3168 - Tax lien for payment of bonds as superior to mortgage lien

48-3168.  Tax lien for payment of bonds as superior to mortgage lien Nothing contained in this article shall be construed to subordinate a tax lien for the payment of the principal or interest of district bonds in favor of a lien created under this article,  but a district tax lien for the payment of principal and interest of outstanding district bonds shall remain in full force and effect until the principal of the bonds and the interest thereon is fully satisfied.
AZ Rev Stat § 48-3169 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3169 - Rule making powers of board

48-3169.  Rule making powers of board The district board of directors may adopt necessary by-laws,  ordinances,  resolutions,  rules and regulations not in conflict with the provisions of this article for carrying out the provisions and purposes of this article.
AZ Rev Stat § 48-3181 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3181 - General plan for proposed works; engineering services

48-3181.  General plan for proposed works;  engineering services A. For the purpose of procuring necessary irrigation works,  water and water rights,  developing electrical energy and acquiring the necessary property in connection therewith and otherwise carrying out the provisions of this chapter,  the board of directors of a district shall,  as soon as practicable after the organization of the district,  or as soon as practicable after a general plan theretofore adopted has been abandoned as provided by this article,  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 any proposed work or water rights,  and of definitely ascertaining the location and character of a storage reservoir,  reservoirs,  diversion dams,  power plants,  irrigation canals,  laterals or other works proposed to be constructed,  and of finally and accurately determining,  defining and establishing the parcels of land susceptible of irrigation from the proposed works and the supply of water that will be made available for the irrigation thereof,  the board of directors shall employ one or more competent engineers under whose direction and supervision shall be made: 1. All surveys,  examinations,  maps,  plans,  profiles,  calculations and estimates necessary to demonstrate the practicability of the proposed works and furnish a proper basis for an estimate of the cost of carrying out the proposed works. 2. Such surveys,  maps and detailed information as will accurately define,  establish and delineate the parcels of land susceptible of irrigation in the proposed works. 3. Such analysis,  data and information as will demonstrate the probable sufficiency of water for irrigation of the lands proposed to be reclaimed by the works.
AZ Rev Stat § 48-3182 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3182 - Filing of maps and lists by board of directors prior to bond issue, construction contract or assessment; notice; submission of maps and lists to state certification board

48-3182.  Filing of maps and lists by board of directors prior to bond issue,  construction contract or assessment;  notice;  submission of maps and lists to state certification board Before a bond issue is voted upon,  a construction contract entered into,  or an assessment levied or toll or charge imposed for such major purposes,  and when any new general plan is adopted,  the board of directors shall: 1. File with the board of supervisors and county recorder of the county in which the major part of the lands proposed to be irrigated from district works are located a map or maps certified by the engineer or engineers and by the secretary of the district. The maps shall accurately delineate the boundaries of the district,  the proposed location of storage reservoirs,  diversion dams,  power plants,  irrigation canals,  principal laterals and the parcels of lands proposed to be irrigated thereby. 2. At the time of filing the map or plat,  file with the board of supervisors an accurate list certified by its engineer and the secretary of the parcels of land proposed to be irrigated from and to be charged with the cost of the construction. 3. After filing the map and list,  publish once each week for a period of four weeks in at least one newspaper of general circulation in each county in which any part of the land is located a notice of filing the map and list. The notice shall contain a description of all lands described in the list and shall direct all persons to appear at a time not later than sixty days from the date of first publication of the notice and show cause before such board of supervisors why the parcels of land so listed,  delineated and described should not be finally included within the district subjected to the cost and burdens of the proposed works. The notice shall further direct any and all persons to appear at the same time and place,  and show cause why lands within the district omitted from the list should not be excluded from the district. The cost of publication of the notice shall be paid by the district. 4. Submit to the state certification board a certified copy of the engineer's report which shall embrace the map and list together with: (a) All plats,  profiles,  general drawings,  specifications and the engineer's calculations and cost estimates based thereon. (b) A certified statement of the water analysis and data as compiled by the engineer with his calculations and deductions therefrom. (c) A written estimate of the board of directors determining the amount of money necessary to be raised and the character and extent of the obligations to be undertaken to effect the adopted plans and purposes,  including the payment of interest for not less than the first two years on the first bond issue.
AZ Rev Stat § 48-3183 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-3183 - Hearing; exclusion or inclusion of lands; acceptance of map and list

48-3183.  Hearing;  exclusion or inclusion of lands;  acceptance of map and list A. Upon the hearing if it appears that any parcel of land contained in the list prescribed by section 48-3182,  paragraph 2 is not by reason of the location or character thereof susceptible of irrigation from the proposed works,  the board of supervisors may in its discretion exclude such parcel. If it appears that a parcel of land within the district that has been omitted from the list is susceptible of irrigation from the proposed works the board may in its discretion add such parcel to the list. If it appears that all of the lands within the district which are susceptible of irrigation from the proposed works cannot be adequately and feasibly irrigated under the general plan adopted by the district,  the board of supervisors shall reduce the acreage to such an amount as can be adequately and feasibly irrigated under the general plan by excluding from the district a sufficient acreage of the lands that are so located or are of such a character as to increase the average construction,  maintenance or operation costs of the district. B. After the hearing has been completed,  and if no appeal therefrom is taken within thirty days thereafter,  the board shall by resolution accept the map and list with such modifications as have been made by the board as a final allotment,  delineation and description of the lands to be benefited by the proposed works and the certified list shall thereafter be the basis for all district taxes,  assessments,  tolls and charges levied by the district and the basis of the vote at all elections of the district.