reglab/housing_qa huggingface dataset:
AZ Rev Stat § 48-4231.02 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4231.02 - Financial reports; database of expenditures

48-4231.02.  Financial reports;  database of expenditures A. Each district established pursuant to section 48-4202,  subsection B shall maintain on its official website a database of expenditures made by the district. The database shall allow users to: 1. Search and aggregate payments by payee. 2. Search and aggregate payments by project. 3. Search and aggregate payments by year. 4. Search and aggregate all payments made by the district. 5. Download information yielded by a user query. B. Each expenditure listing contained in the database shall include: 1. The date and amount of each payment. 2. The name of the payee. 3. The project for which the payment was made. 4. The purpose for which the payment was made. 5. The fund or budget account from which the payment was made. C. Each district established pursuant to section 48-4202,  subsection B shall maintain on its official website the annual financial reports of the district and a listing and the sum of the payments made to the district pursuant to section 42-5031.
AZ Rev Stat § 48-4232 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4232 - Annual budget

48-4232.  Annual budget A. Not later than June 30 each year the board of directors shall hold a public hearing to adopt and submit to the clerk of the county board of supervisors a budget for the following fiscal year which shall include: 1. Receipts during the past fiscal year. 2. Expenditures during the past fiscal year. 3. Estimates of amounts necessary for expenses during the following fiscal year including amounts proposed for: (a) Costs of maintaining,  operating and managing the stadium. (b) Promotional and marketing expenses of the district for the following year. 4. Anticipated revenue to the district in the following fiscal year. 5. A complete asset and liability statement. 6. A statement of profit or loss from operations. 7. Cash on hand as of the date the budget is adopted and the anticipated balance at the end of the current fiscal year. 8. An itemized statement of commitments,  reserves and anticipated obligations for the following fiscal year. B. The board may amend the budget on a finding of good cause.
AZ Rev Stat § 48-4235 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4235 - Assessment in lieu of property tax; rate; administration

48-4235.  Assessment in lieu of property tax;  rate;  administration A. The board of directors of a district established pursuant to section 48-4202,  subsection C shall provide by intergovernmental agreement for the imposition and collection of an assessment from prime commercial lessees of Arizona board of regents' property in the district. B. The board of directors shall determine the amount of the assessment each year as follows: 1. Determine the valuation of each parcel of Arizona board of regents' property in the same manner as is used by the county assessor to determine the valuation of similar property in the county. The board of directors shall make available the method and calculation of the valuation of any property on request. On the petition of a prime lessee,  the board of directors shall meet with the petitioner to resolve any disagreement on the amount of the valuation. 2. Compute a comparable assessed valuation by applying the appropriate assessment percentage prescribed by title 42,  chapter 15,  article 1 to the valuation determined under paragraph 1. 3. Multiply the comparable assessed valuation determined under paragraph 2 by a rate per one hundred dollars established by the board of directors,  but not to exceed the composite tax rates of all taxing jurisdictions in which the parcel of property is located. C. The district treasurer shall collect the assessment from the prime lessee. The district treasurer shall deposit the net revenues from the assessment in the district fund to be used for the purposes allowed by this chapter. D. The board of directors may pledge all or part of the assessment revenues to secure district bonds or financial obligations under this chapter. The board of directors must continue to impose and collect the assessment in an amount that is at least adequate for all debt service requirements of the district under this chapter.
AZ Rev Stat § 48-5931 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-5931 - Sources of revenue

48-5931.  Sources of revenue The projects to be constructed or acquired as shown in the general plan may be financed from the following sources of revenue: 1. Proceeds received from the sale of revenue bonds of the district. 2. State or federal grants,  loans or contributions. 3. Private gifts,  grants or donations. 4. User,  landowner and other fees and charges. 5. Proceeds of loans or advances. 6. Financial and technical assistance from the water infrastructure finance authority of Arizona. 7. Financial and technical assistance from the greater Arizona development authority. 8. Any other monies available to the district by law.
AZ Rev Stat § 48-5932 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-5932 - Revenue bonds; authorization

48-5932.  Revenue bonds;  authorization A. At any time after the district board has adopted a resolution of project intent,  the district board shall hold a hearing on the question of authorizing the district board to issue revenue bonds of the district to provide monies for any water related facilities purposes consistent with the general plan. B. If revenue bonds are approved by resolution,  the district board may issue and sell revenue bonds of the district. C. Bonds shall not be issued by the district unless the bonds receive one of the four highest investment grade ratings by a nationally recognized bond rating agency or the district obtains credit enhancements that cause the rating on the bonds to increase to one of the four highest investment grade ratings. D. The district shall prescribe fees and charges and shall revise them when necessary to generate revenue that is sufficient with any monies from any other sources of the district to pay when due the principal and interest of all revenue bonds for payment of which the revenue has been pledged. E. If in the resolution of the district board the revenues to be pledged were limited to certain types of revenues,  only those types of revenues may be pledged and only those revenues are required to be maintained. F. The district may issue and sell refunding bonds to refund any revenue bonds of the district. G. A holder of revenue bonds issued under this article shall not compel any exercise of the taxing power of any other district,  municipality or county to pay the bonds or the interest on the bonds. Revenue bonds that are issued under this article are not a debt of any other district,  municipality,  private water company or county,  nor is the payment of revenue bonds enforceable out of any monies other than the revenue pledged to the payment of the bonds.
AZ Rev Stat § 48-6022 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-6022 - Terms of bonds

48-6022.  Terms of bonds With respect to any bonds,  the district board shall prescribe the denominations of the bonds,  the size of each issue and the form of the bonds and shall establish the maturities,  interest payment dates and interest rates,  whether fixed or variable,  not exceeding the maximum rate stated in the notice of the election or the resolution of the district board. The bonds may be sold by competitive bid or negotiated sale for public or private offering at,  below or above par. If the bonds are sold below par,  the aggregate amount of discount and interest to be paid on the bonds shall not exceed the amount of interest which would have been payable on those bonds pursuant to the maturity schedule prescribed by the district board at the maximum rate set out in the bond resolution. The proceeds of the sales shall be deposited with the treasurer,  or with a trustee or agent designated by the district board,  to the credit of the district to be withdrawn for the purposes provided by this article. Pending that use,  the proceeds may be invested as determined by the district. The bonds may contain such terms,  conditions,  covenants and agreements as the district board deems proper. The bonds may be payable from any combination of revenues or special assessments of the district on real property and as specified in the bonds provided that all applicable requirements of those sections are met.
AZ Rev Stat § 48-6023 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-6023 - Annual financial estimate and budget

48-6023.  Annual financial estimate and budget The district board shall make annual statements and estimates of the operation and maintenance expenses of the district,  the costs of capital improvements to be financed by the district and the amount of all other expenditures for district purposes and enhanced services proposed to be paid from assessments. The district board shall file the annual statements and estimates with the clerk. The district board shall publish a notice of the filing of the estimate,  shall hold hearings on the estimate and shall adopt a budget. The board,  on or before the date set by law for certifying the annual budget of the county,  shall fix,  levy and assess the amounts to be raised by assessments of the district and shall cause certified copies of the order to be delivered to the board of supervisors. All statutes relating to the levy and collection of assessments and sale of property for nonpayment of assessments apply to the district assessments provided for by this section.
AZ Rev Stat § 48-6431 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-6431 - Financial authority of district

48-6431.  Financial authority of district The district may generate monies for the benefit of the district by any of the following: 1. The transaction privilege tax levied pursuant to section 48-6432. 2. The sale of water or water rights that are owned by the district. 3. User fees for services provided by the district and that are agreed to by those users. 4. Revenue bonds sold by and debt repaid to the district. 5. The receipt of gifts,  grants and donations received from any public or private source.
AZ Rev Stat § 48-6434 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-6434 - Administrative and operations budgets; annual statement and audit

48-6434.  Administrative and operations budgets;  annual statement and audit A. On or before July 1 of each year,  the district shall adopt an administrative budget for the next fiscal year. The budget shall consist of a complete statement of administrative expenditures from all monies during the past fiscal year and an estimate of the different amounts that 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 administrative 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 all bond obligations,  together with an itemized statement of cash on hand,  commitments,  reserves and obligations anticipated for the next fiscal year,  together with such other information to provide a full and complete disclosure of the current financial condition of the district. C. On or before December 1 of 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. D. Within ninety days after the close of each fiscal year,  the district shall cause an audit to be made of the monies 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 the auditor general 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 § 48-6435 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-6435 - Annual report

48-6435.  Annual report A. The district shall make and submit to the president of the senate and the speaker of the house of representatives on or before December 1 of each year a report containing a full and complete description of all actions taken by the district during the preceding fiscal year to meet the measurable objectives included in the district's comprehensive plan,  including all of the following: 1. The amount and type of water used by the district during the year for each recharge,  augmentation or other project implemented by the district during the year. 2. A description of all projects implemented or partially implemented during the year. 3. A description of all permits applied for or received by the district during the year. 4. A description of all programs adopted by the district during the year. 5. A description of the district's finances. 6. Progress made by the district during the year toward achieving the district's goal as described in section 48-6403,  subsection B and the measurable objectives for achieving the goal as adopted in the district's most recent comprehensive plan. B. The district shall provide a copy of the report to the director of the Arizona state library,  archives and public records.
AZ Rev Stat § 48-6436 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-6436 - Special audit; report

48-6436.  Special audit;  report A. The auditor general shall perform a special audit of the upper San Pedro water district that covers the first five years of the district's operation and the operation of the district's organizing board. The audit is due and shall be completed within six months after the close of the district's fifth fiscal year. B. The special audit shall examine the financing of the district,  its revenues and expenditures and its level of performance in reaching its water management goal. C. The auditor general shall submit its report of the special audit to the speaker of the house of representatives,  the president of the senate and the governor and shall provide a copy to the director of the Arizona state library,  archives and public records.
AZ Rev Stat § 48-4201 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4201 - Definitions

48-4201.  Definitions In this chapter,  unless the context otherwise requires: 1. " Board"  means the board of directors of any district established under section 48-4202,  subsection A,  B or C. 2. " Bond"  means any obligation authorized and issued pursuant to this chapter,  including bonds,  lease-purchase and installment purchase agreements,  certificates of participation in a lease-purchase or installment purchase agreement and obligations that are authorized and issued to refund or refinance obligations that are authorized and issued pursuant to this chapter. 3. " District"  means any county stadium district established pursuant to section 48-4202,  subsection A,  B or C. 4. " Multipurpose facility"  means any facility or facilities that include: (a) A primary component that is located in the district on the multipurpose facility site and on lands that are adjacent to each other or separated by public rights-of-way,  that the district owns or leases and that is used to accommodate sporting,  entertainment,  cultural,  civic,  meeting,  trade show or convention events or activities,  fire,  police or other public safety facilities and tourism offices. The primary component may not include any structure or part of a structure that is used or designed for use as a county,  city or town hall,  as meeting space for the county,  city or town governing body or for general municipal administrative office space other than for the administration,  maintenance and operation of the multipurpose facility. (b) Secondary components that are located in the district and that the board determines are necessary or beneficial to the primary component,  limited to on-site infrastructure,  artistic components,  parking garages and lots,  and public parks and plazas. In addition,  secondary components may include related commercial facilities that are located within the multipurpose facility site. 5. " Multipurpose facility site"  means the geographic area within the district which is depicted in the publicity pamphlet for an election held pursuant to section 48-4237. 6. " Municipality"  means a city or town that is incorporated or chartered under the constitution and laws of this state. 7. " Stadium"  means a sports facility or facilities located in the district and designed to accommodate,  but not be limited to,  major league baseball events or intercollegiate athletic events.
AZ Rev Stat § 48-4205 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4205 - Reimbursement for county services

48-4205.  Reimbursement for county services Services provided by a county to a county stadium district are subject to reimbursement pursuant to section 11-251.06.
AZ Rev Stat § 48-4252 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4252 - Bond obligations of the district

48-4252.  Bond obligations of the district Bonds issued under this article are obligations of the county stadium district,  are payable only according to their terms from revenues from the taxes and surcharges levied pursuant to article 2 of this chapter and are not general,  special or other obligations of this state or the county. The bonds do not constitute a legal debt of this state or the county and are not enforceable against this state or the county. Payment of the bonds is not enforceable out of any monies other than the income and revenue pledged and assigned to,  or in trust for the benefit of,  the holder or holders of the bonds.
AZ Rev Stat § 48-4253 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4253 - Certification of bonds by attorney general

48-4253.  Certification of bonds by attorney general The board may submit any bonds issued under this article to the attorney general after all proceedings for their authorization have been completed. On submission the attorney general shall examine and pass on the validity of the bonds and the regularity of the proceedings. If the proceedings comply with this article,  and if he determines that,  when delivered and paid for,  the bonds will constitute binding and legal obligations of the board,  the attorney general shall certify on the back of each bond,  in substance,  that it is issued according to the constitution and laws of this state.
AZ Rev Stat § 48-4254 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4254 - County stadium district bonds as legal investments

48-4254.  County stadium district bonds as legal investments County stadium district bonds issued under this article are securities in which public officers and bodies of this state and of municipalities and political subdivisions of this state,  all companies,  associations and other persons carrying on an insurance business,  all financial institutions,  investment companies and other persons carrying on a banking business,  all fiduciaries and all other persons who are authorized to invest in obligations of the county may properly and lawfully invest. The bonds are also securities which may be deposited with public officers or bodies of this state and municipalities and political subdivisions of this state for purposes which require the deposit of state or county bonds or obligations.
AZ Rev Stat § 48-4255 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4255 - Agreement of state

48-4255.  Agreement of state This state pledges to and agrees with the holders of the bonds and other obligations authorized under this article that it will not limit,  alter or impair the rights vested in the county stadium district to collect and receive monies,  including the taxes and surcharges levied pursuant to article 2 of this chapter or an equivalent source,  necessary to produce sufficient revenue to fulfill the terms of any agreements made with the holders of the bonds or other obligations or in any way impair the rights and remedies of the holders of the bonds or obligations,  until all bonds and obligations issued and incurred under this article,  together with interest,  interest on any unpaid installments of principal or interest,  and all costs and expenses in connection with any action or proceedings by or on behalf of the bondholders,  are fully met and discharged. The board as agent for this state may include this pledge and undertaking in its resolutions and indentures authorizing and securing its bonds and obligations.
AZ Rev Stat § 48-4402 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4402 - Purposes

48-4402.  Purposes The purposes of a groundwater replenishment district are to develop,  store,  augment,  conserve,  replenish or otherwise increase water supplies for the benefit of the district members consistent with achieving safe-yield,  as defined by section 45-561.
AZ Rev Stat § 48-4403 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4403 - District as municipal corporation; exemption from taxation; judicial review

48-4403.  District as municipal corporation;  exemption from taxation;  judicial review A. A groundwater replenishment district is a public improvement district of this state and a municipal corporation to the extent of the powers,  privileges and immunities conferred by this chapter or granted generally to municipal corporations by the constitution and statutes of this state,  including the immunities and exemptions provided by article XIII,  section 7,  Constitution of Arizona,  except as specifically limited by this chapter. B. The board is regarded as performing a governmental function in carrying out the purposes of this chapter and is not required to pay taxes or assessments on any of the property acquired or constructed,  on the activities of the board in maintaining and caring for such real property or on the monies derived from the property. C. Decisions of the board of directors under title 45 or this chapter are subject to judicial review only to the same extent and in the same manner as decisions of other special taxing districts under this title.
AZ Rev Stat § 48-4404 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-4404 - Effect on vested water rights

48-4404.  Effect on vested water rights This chapter shall not be construed to affect vested water rights.