reglab/housing_qa huggingface dataset:
AZ Rev Stat § 48-4001 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4001 - Establishment of district

48-4001.  Establishment of district A. The board of supervisors of a county may adopt a resolution to establish a county jail district in the county for the purpose of acquiring,  constructing,  operating,  maintaining and financing county jails and jail systems and juvenile detention facilities,  but only if the inclusion of juvenile detention facilities is jointly requested by the sheriff and the presiding judge of the juvenile court and the board of supervisors finds that the public interest,  convenience and necessity will be served by including juvenile detention facilities,  as provided by this chapter. The district shall be established on voter approval of a property tax or excise tax pursuant to section 48-4021. B. The resolution shall set a date for a hearing on the resolution,  not less than twenty-one nor more than forty days from the date of the resolution. The notice of the hearing shall be published once each week for at least three consecutive weeks before the hearing in a newspaper of general circulation in the county and shall be posted at least three weeks before the hearing in at least three public places in the county. The board shall meet at the time and place fixed for the hearing. At the hearing the board shall hear all persons who wish to appear in favor of or against establishment of the district. C. If,  after the hearing,  it appears to the board that the public interest,  convenience and necessity will be served by establishing the district,  the board shall declare its findings and order the formation of the county jail district under a designated corporate name contingent on approval of a property tax or excise tax pursuant to section 48-4021. The board shall file a certified copy of the proceedings with the county recorder. D. The board of supervisors may pay the necessary costs incurred in connection with the formation of the district from any monies available for that purpose. E. The district includes the incorporated and unincorporated areas of the county.
AZ Rev Stat § 48-4003 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4003 - Functional powers and duties

48-4003.  Functional powers and duties A. A county jail district with the concurrence of the sheriff may enter into intergovernmental agreements with the United States,  this state,  any county,  incorporated cities and towns and any other governmental entity to maintain and operate jails and juvenile detention facilities for the governmental entity or another county or county jail district for joint or cooperative construction,  maintenance and operation of jail facilities and juvenile detention facilities. B. Notwithstanding section 31-121 or any other provision of law,  the district shall receive all persons committed to jail or juvenile detention by competent authority of the county or any political subdivision in the district. The cost of providing for such prisoners or detainees is a charge of the district.
AZ Rev Stat § 48-4004 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4004 - Juvenile detention facilities

48-4004.  Juvenile detention facilities A. If a county jail district was established before August 6,  1999 or if approved pursuant to section 48-4023.01,  the board of supervisors may adopt a resolution authorizing the district to acquire,  construct,  operate,  maintain and finance juvenile detention facilities. B. The resolution shall set a date for a hearing on the resolution,  no less than twenty-one or more than forty days from the date of the resolution. The notice of the hearing shall be published once each week for at least three consecutive weeks before the hearing in a newspaper of general circulation in the county and shall be posted at least three weeks before the hearing in at least three public places in the county. The board shall meet at the time and place fixed for the hearing. At the hearing,  the board shall hear all persons who wish to appear in favor of or against the resolution. C. If,  after the hearing,  it appears to the board that the public interest,  convenience and necessity will be served by authorizing the district to acquire,  construct,  operate,  maintain and finance juvenile detention facilities,  the board shall declare its findings and either call a district-wide special election or place the issue on the ballot of a regular general election held in the district. The board shall specify on the ballot: 1. A summary of the board's findings under this section. 2. A summary of the projected costs of the facility over the first five years of acquisition,  construction and operation. 3. The amount of additional tax revenues that will be required to finance the facility. D. If approved by the qualified electors voting at the election,  the district may proceed to acquire,  construct,  operate,  maintain and finance juvenile detention facilities as provided in this chapter. E. If the board of supervisors determines that there are insufficient revenues to operate and maintain all facilities of the district,  the board of supervisors shall ensure that the adult jail facilities have priority for district revenues. The county shall continue to have authority to fund juvenile detention facilities.
AZ Rev Stat § 48-4005 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4005 - Management of juvenile detention facilities

48-4005.  Management of juvenile detention facilities Notwithstanding any provisions in this article authorizing the sheriff to operate and manage facilities of the district,  the presiding judge of the juvenile court shall supervise the juvenile detention facilities as provided in section 8-306 and may appoint a person of good moral character to operate and manage the juvenile detention facilities.
AZ Rev Stat § 48-4021 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4021 - Community corrections taxes; election

48-4021.  Community corrections taxes;  election A. If approved at an election pursuant to this section,  the district board of directors may levy either an excise tax in the district as provided by section 48-4022 or an ad valorem tax on the taxable property in the district as provided by section 48-4023. A district may not levy both an excise tax and an ad valorem property tax. B. If the board of directors proposes an excise tax levy,  the board,  by resolution,  shall either order and call a district-wide special election or place the issue on the ballot of a regular general election held in the district. If the board proposes an ad valorem tax,  the board,  by resolution,  shall order and call a district-wide election to be held on the first Tuesday following the first Monday in November as prescribed by section 16-204,  subsection B,  paragraph 1,  subdivision (d). The board shall specify on the ballot the purpose of the tax,  the maximum rate of tax,  the number of years for which the tax will be authorized and the estimated future revenue needs including the maintenance of effort requirements imposed on the county by this article. The rate of tax shall not exceed the limits prescribed by this article. To be valid the tax authorization must be approved by a majority of the qualified electors voting at the election. C. In addition to any other requirements prescribed by law,  the board shall prepare,  print and distribute publicity pamphlets concerning the tax issue proposed. The board shall distribute one copy of the publicity pamphlet to each household containing a registered voter in the district at least ten but not more than thirty days before the election. The publicity pamphlet shall contain all of the following: 1. The date of the election. 2. Polling places and the times the polling places will be open. 3. A true copy of the title and text of the resolution proposing the tax. 4. A summary of the purposes for which the tax is proposed to be levied. 5. The estimated revenue needs,  including the maintenance of effort requirements imposed on the county by this article,  for the described purposes. 6. An estimate of the annual amount of revenues to be raised from the proposed tax levy. 7. Arguments for and against the proposed tax levy.
AZ Rev Stat § 48-4022 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4022 - Excise tax

48-4022.  Excise tax A. The board of directors of a district in a county having a population of less than one million five hundred thousand persons according to the most recent United States decennial or special census may by resolution order the approval of a district excise tax to be placed on the ballot of an election pursuant to section 48-4021. If a majority of the qualified electors voting at the election approves the county jail district excise tax,  the board of directors may by resolution levy,  and if levied,  the department of revenue shall collect,  a tax beginning January 1 or July 1,  whichever date first occurs at least three months after the district resolution approving the tax levy. The tax rate shall be a percentage of the excise tax rate prescribed by section 42-5010,  subsection A applying to each person engaging or continuing in the district in a business taxed under title 42,  chapter 5,  article 1 and section 42-5352,  subsection A determined as follows: 1. In counties having a population of five hundred thousand persons or less: (a) To which section 48-4024 applies,  not to exceed ten percent of each rate prescribed by section 42-5010,  subsection A and section 42-5352,  subsection A. (b) To which section 48-4024.01 applies,  not to exceed 6.6 percent of each rate prescribed by section 42-5010,  subsection A and section 42-5352,  subsection A. 2. Five percent of each rate prescribed by section 42-5010,  subsection A and section 42-5352,  subsection A,  in counties having a population of more than five hundred thousand persons but less than one million five hundred thousand persons. B. If a district levies an excise tax under subsection A of this section,  the board of directors,  by resolution,  may also levy,  and if levied,  the department of revenue shall collect,  a use tax on each retail electric or natural gas customer using or consuming electricity or natural gas in the district and subject to use tax pursuant to section 42-5155. The use tax levied pursuant to this subsection shall be applied as a percentage of the use tax rate imposed by title 42,  chapter 5,  article 4 equal to the percentage determined under subsection A,  paragraph 1 or 2 of this section,  as applicable. C. The tax applies in both incorporated and unincorporated areas of the county. D. At the end of each month the state treasurer shall transmit the net revenues collected pursuant to this section to the district treasurer who shall deposit the revenues in the county jail district general fund. E. Unless the context otherwise requires:  1. Section 42-6102 governs the administration of the tax imposed pursuant to subsection A of this section. 2. Title 42,  chapter 5,  article 4 governs the administration of the use tax imposed pursuant to subsection B of this section.
AZ Rev Stat § 48-4023 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4023 - Property tax levy

48-4023.  Property tax levy A. If a majority of the qualified electors voting at an election held pursuant to section 48-4021 approves a county jail district ad valorem property tax,  on or before the third Monday in August each year the district shall certify to the county board of supervisors the amount of taxes to be levied for the taxable year on the taxable property in the district which,  together with unexpended balances carried forward from the previous fiscal year and revenues from all other sources,  is necessary to pay the maintenance and operation expenses of the district in carrying out the objects and purposes of this chapter. B. The board of supervisors shall levy a secondary property tax on the taxable property in the district,  at the same time and in the same manner as county taxes are levied,  sufficient to provide the amount certified under subsection A of this section,  but the tax rate is limited to,  and shall not exceed in any event,  twenty cents per one hundred dollars of assessed valuation,  except as provided in subsection D of this section. The tax revenues collected pursuant to this section shall be paid to the district treasurer and deposited in the county jail district general fund and used solely for the purposes for which they were collected. C. The tax shall be levied on all of the taxable property in the district. D. Notwithstanding subsection B of this section,  for tax years 2006,  2007 and 2008,  the district may certify and the board of supervisors shall levy a secondary property tax on the taxable property in the district in an amount equal to the amount levied in tax year 2005.
AZ Rev Stat § 48-4023.01 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4023.01 - Property tax levy for juvenile detention facilities

48-4023.01.  Property tax levy for juvenile detention facilities A. If a majority of the qualified electors voting at an election held pursuant to section 48-4021 approves an ad valorem property tax for the district that includes juvenile detention facilities or if a majority of the qualified electors voting at an election held pursuant to section 48-4004 approves the inclusion of juvenile detention facilities in a district that was created by an election held pursuant to section 48-4021,  the district may impose an ad valorem property tax pursuant to this section. The district shall certify to the county board of supervisors on or before the third Monday in August of each year the amount of taxes to be levied in addition to the levy in section 48-4023 for the taxable year on the taxable property in the district. The amount certified together with unexpended balances carried forward from the previous fiscal year and revenues from all other sources shall be the amount necessary to pay the maintenance and operation expenses of the district in carrying out this chapter in relation to juvenile detention facilities. B. The board of supervisors may levy a secondary property tax on the taxable property in the district at the same time and in the same manner as county taxes are levied in an amount that is sufficient to provide the amount certified pursuant to subsection A of this section. The tax rate is limited to ten cents per one hundred dollars of assessed valuation,  except as provided in subsection D of this section. The tax revenues collected pursuant to this section shall be paid to the district treasurer for deposit in the county jail district general fund and shall be used solely for juvenile detention facilities. C. The tax shall be levied on all of the taxable property in the district. D. Notwithstanding subsection B of this section,  for tax years 2006,  2007 and 2008,  the district may certify and the board of supervisors shall levy a secondary property tax on the taxable property in the district in an amount equal to the amount levied in tax year 2005.
AZ Rev Stat § 48-4024 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4024 - County maintenance of effort

48-4024.  County maintenance of effort A. The county in which a county jail district is established shall maintain its support of corrections facilities and services operated,  maintained and performed by the district. If the district includes juvenile detention facilities and services,  the county shall also maintain its support of the juvenile detention facilities and services operated,  maintained and performed by the district. Each fiscal year the county shall pay the amount determined under subsection B of this section to the district treasurer in twelve equal monthly installments for deposit in the county jail district general fund. B. The auditor general shall determine the amount expended by the county for maintenance and operation of correctional facilities and programs in the fiscal year immediately preceding the first fiscal year in which a county jail district tax levy is effective under this article. If the district includes juvenile detention facilities and services,  the auditor general shall determine the amount spent by the county for maintenance and operation of juvenile detention facilities and services in the fiscal year immediately preceding the first fiscal year in which the expenditures for juvenile detention facilities and services are transferred to the district. This total amount is the base expenditure. Any outstanding debt due from a city,  the state or the United States for the county housing prisoners pursuant to section 31-121 shall be excluded from the base expenditure calculation. As part of the annual county audit the auditor general shall determine the amount to be paid by the county to the district treasurer for the fiscal year by adjusting the amount the county paid to the district treasurer in the preceding fiscal year,  or the base expenditure,  by the lesser of the percentage change in the county's primary property tax levy limitation from the preceding year pursuant to section 42-17051 or the annual change in the GDP price deflator,  as defined in section 41-563. C. Notwithstanding subsections A and B of this section,  the district may reimburse the county for the actual cost of indirect or collateral services provided to the district by the county,  including services relating to human resources,  information systems,  purchasing,  budget and finance and the offices of the county manager,  the county treasurer,  the county recorder and the county attorney. The district may choose to perform for itself any of the services provided by the county instead of receiving services from the county except for election and financial services and those other services that the county is required by law to provide to the district.
AZ Rev Stat § 48-4025 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4025 - County jail district general fund; annual audit

48-4025.  County jail district general fund;  annual audit A. The board of directors shall establish and administer a county jail district general fund consisting of revenues from approved taxes under this article,  county maintenance of effort payments under section 48-4024 or 48-4024.01 and any other available revenues for that purpose from federal,  state,  local and private sources. B. The board of directors shall separately account for monies received as county maintenance of effort payments and may expend other monies in the fund only after the expenditure of all county maintenance of effort monies currently deposited in the fund. C. The board of directors shall retain any monies remaining unexpended or unencumbered in the fund at the end of the fiscal year and may allocate these monies as necessary to: 1. Reduce the county primary property tax levy. 2. Reduce the subsequent year's levy for the district. 3. Reduce the district's debt. 4. Be held as reserves for years in which district revenues are insufficient to meet district expenditures. 5. Offset future district construction and maintenance costs. D. The board of directors shall cause an audit to be made of the fund either by a certified public accountant within ninety days after the close of each fiscal year or in conjunction with the annual county audit pursuant to section 41-1279.21. The board shall immediately file a certified copy of the audit with the auditor general. The auditor general may make such further audits of the fund as necessary and 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 of directors shall pay the costs of the certified public accountant and the auditor general under this section from the fund. E. Any jail district formed after January 1,  2000 shall only allocate monies based on subsection C,  paragraphs 2 through 5 of this section.
AZ Rev Stat § 48-4026 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4026 - Adjustment of municipal expenditure limitation

48-4026.  Adjustment of municipal expenditure limitation Pursuant to article IX,  section 20,  subsection (4),  Constitution of Arizona,  if a city or town enters into an intergovernmental agreement for the district to maintain and operate a jail for the municipality under section 48-4003,  the economic estimates commission shall adjust the city's or town's expenditure limitation by decreasing the base limit by the jail costs transferred to the district.
AZ Rev Stat § 48-4231 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4231 - County stadium district fund

48-4231.  County stadium district fund A. The district treasurer shall maintain a county stadium district fund consisting of all monies received by the district,  including: 1. Payments received from leasing,  subleasing or renting property owned,  leased or controlled by the district. 2. Revenues received by the district from admissions and concessions and other proceeds from events held at a stadium owned or leased by the district. 3. Monies received from issuing and selling bonds under article 3 of this chapter. 4. Interest and other income received from investing monies in the fund. 5. Gifts,  grants and donations received for that purpose from any public or private source. B. Monies in the fund may be used for any lawful purpose of the district. C. The district treasurer may invest any unexpended monies in the fund as provided in title 35,  chapter 2. Notwithstanding section 35-323,  the district treasurer may invest and reinvest monies in the fund,  other than operating fund monies,  in eligible investments with a maturity of greater than five years. Interest and other income from investments shall be credited to the fund. The district treasurer shall invest the monies so as to mature at the times when the fund assets will be required for the purposes of this article. If the liquid assets in the fund become insufficient to meet the district's obligations,  the board of directors shall direct the district treasurer to liquidate sufficient securities to meet all of the current obligations and immediately notify the auditor general of the insufficiency,  and the auditor general shall investigate and audit the circumstances surrounding the depletion of the fund and report the auditor general's findings to the board. D. Except as provided by section 48-4231.01,  the board of directors shall cause an annual audit to be conducted of the fund by an independent certified public accountant within one hundred twenty days after the end of the fiscal year. The board shall immediately file a certified copy of the audit with the auditor general. The auditor general may make such further audits and examinations as the auditor general deems necessary,  but if the auditor general takes no official action within thirty days after the audit is filed,  the audit is deemed sufficient. The board of directors shall pay all fees and costs of the certified public accountant and auditor general under this subsection from the fund.