reglab/housing_qa huggingface dataset:
AZ Rev Stat § 48-1728 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1728 - Limitation on subsequent formation of new district

48-1728.  Limitation on subsequent formation of new district A. The board of supervisors of a county in which any portion of a proposed district is located shall not permit the organization of said district if it includes any portion of the lands of another district organized under this chapter,  or of a territory served by a public service corporation,  electric cooperative,  agricultural improvement district or municipal corporation or allocated to a public service corporation,  electric cooperative,  agricultural improvement district or municipal corporation,  either by a certificate of convenience and necessity or a territorial agreement which has been approved by the Arizona corporation commission,  if said other district,  public service corporation,  electric cooperative,  agricultural improvement district or municipal corporation is providing,  or capable of providing,  power to said lands or territory for use primarily for pumping water for irrigation. B. A district may nevertheless be organized if the other district,  public service corporation,  electric cooperative,  agricultural improvement district or municipal corporation consents thereto by action duly taken by its governing body,  or if said other district,  public service corporation,  electric cooperative,  agricultural improvement district or municipal corporation is not capable of adequately providing power to said lands or territory for use primarily for pumping water for irrigation.
AZ Rev Stat § 48-1771 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1771 - Expenses of organizing district; issuance of time warrants

48-1771.  Expenses of organizing district;  issuance of time warrants A. All preliminary expenses incurred in the organization of the district,  including necessary engineering and legal services,  and all necessary and reasonable services rendered before the district is authorized to contract for such services,  materials or valuable things,  are lawful obligations of the district,  and after the board of directors has qualified shall be paid in such amounts as the board allows. B. As soon as the board of directors has qualified,  it may issue warrants to pay district obligations and deliver them to persons having claims against the district. The board may issue time warrants and sell them for the purpose of obtaining funds to conduct the business of the district. The amount of time warrants issued to provide for administration expenses shall be made payable at such time as it appears reasonably probable they can be redeemed by funds derived from the levy of taxes against the property of the district. C. The amount of warrants issued to provide for the general indebtedness of the district,  and for expenses incurred in the organization of the district,  shall be made due and payable at such time as it is reasonably probable that funds to redeem them will be realized from proceeds of the first sale of bonds.
AZ Rev Stat § 48-1772 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1772 - Administration and general expenses defined; separate assessment and levy of taxes for each division of expense

48-1772.  Administration and general expenses defined;  separate assessment and levy of taxes for each division of expense A. For purposes of this article,  " administration expenses"  includes: 1. The per diem allowance and expenses of the board of directors. 2. The salary and expenses of the secretary and assistant secretary of the district,  if any. 3. The salary and expenses of the treasurer of the district. 4. Compensation paid to similar officers or employees performing similar services or services ordered by the board,  including periodical examinations of the finances and affairs of the district. 5. Legal services rendered in conducting the business of the district. B. Administration expenses may be assessed to and levied upon all taxable real and personal property in the district in the same manner and with the same effect as other property taxes are levied,  and shall be assessed and levied upon the assessed value of all the taxable property of the district as assessed for taxation for other purposes. C. For purposes of this article,  " general expenses"  includes all expenses of the district other than administration expenses. D. General expenses of the district shall be assessed against the real estate taxable in the district to be levied and collected on a per acre basis. In making assessments and levy of taxes to pay the general expenses of the district,  the board of supervisors of each county in which all or a part of the district is located shall make assessments and levy taxes to meet such expenses. The county assessor shall spread the assessments and levy on the tax rolls of the county in which any of the lands are located in the same manner as if every acre of land in the district was of the same assessed value,  whether improved or not,  thus charging every acre of land in the district with the same proportion of the general expenses of the district. E. Improvements shall bear no part of the general expenses of the district.
AZ Rev Stat § 48-1773 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1773 - Annual estimate of expenses of district; certificate of expense

48-1773.  Annual estimate of expenses of district;  certificate of expense A. On or before June 1 each year,  the board of directors shall determine the amount of money necessary to conduct the business of the district on a cash basis until funds are available from the next tax levy. The board shall embody their findings in a certificate which may set out the items of administration expenses itemized substantially as follows: 1. The compensation and expenses of the board of directors. 2. The salary and expenses of the secretary,  the assistant secretary,  if any,  and the treasurer,  and the compensation and expenses of any other employees performing similar services. 3. The salary and expenses of the attorney for the district which shall include compensation paid for legal services as counsel to the board in the ordinary conduct of the business of the district,  but not compensation paid in connection with litigation in proceedings for issuance of bonds,  or other litigation,  which shall be chargeable to general expenses of the district. B. If the board determines to provide administrative funds from the next tax levy,  the items listed in subsection A shall be certified to the board of supervisors as administration expenses to be paid by a tax levied upon the assessed value of all property in the district,  real and personal,  as assessed and taxed in the district for general county purposes. C. The board of directors shall separately determine in the certificate the amount of money chargeable as general expenses of the district and necessary to conduct the business of the district on a cash basis until funds from the next tax levy are available. Such amount shall include all requirements of the district other than those enumerated as administration expenses and shall be plainly itemized. D. The certificate shall contain an estimate of the amount necessary to provide a sinking fund for redemption of bonds and outstanding time warrants and to pay the current interest on bonds and time warrants,  new construction,  repairs on old property and construction,  payments on contracts,  leases,  litigation expense and expenses other than those chargeable to administration expense. E. The certificate shall be filed with the board of supervisors of each county in which any part of the district is located not later than June 1 each year. F. The certificate shall show the aggregate and total amount of all items to be paid from the tax levy and the amount to be paid by the lands in each county.
AZ Rev Stat § 48-1774 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1774 - Service charges; amount; limitation

48-1774.  Service charges;  amount;  limitation A. Beginning with the third year after issuance of any bonds,  the board of directors shall begin to levy a service charge over and above the cost of the power,  if purchased or leased by the district or by the users directly,  or the actual cost price if generated by the district,  and income received from such source shall be deposited in the general expense account of the district. B. The service charge shall not be so high that it will materially impair the public service or constitute an unreasonable burden on the agricultural interests of the district,  but it may be increased or reduced from time to time in the public interests of the district. C. The service charge shall at no time be more than enough to make the district self-sustaining,  taking into account reasonable needs for depreciation,  new construction and like requirements. D. The service charges to users within the district shall be uniform and shall not be subject to the control or regulation of the corporation commission,  but service charges to users outside the district shall be subject to such control.
AZ Rev Stat § 48-1775 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1775 - Taxes levied under federal law; apportionment; effect on inchoate titles

48-1775.  Taxes levied under federal law;  apportionment;  effect on inchoate titles A. When and if the act of Congress of August 11,  1916 becomes operative in a district,  the board of directors in making the certificate to the boards of supervisors as provided by section 48-1773 shall certify the amount of taxes levied or assessed under the federal act and apportion the amounts to be collected by the several counties equitably therewith. B. Nothing in this chapter shall reduce the amount of assessments on other lands assessable by reason of the failure to collect assessments on government or other lands to which title is not perfected. The board of directors shall make due allowance in the certificate for probable delay or failure to collect assessments. C. When at any time the act of Congress approved August 11,  1916 becomes operative in the district,  the board of directors shall make all necessary regulations reasonably calculated to secure the collection of assessments levied upon federal lands held by entrymen,  and federal lands which may be assessed under federal law. The board of supervisors shall comply with the provisions of federal law in certifying the assessments to federal officials. D. The board of directors may provide for notice of the levy to entrymen or others who have inchoate titles to state or government lands,  if deemed advisable,  and make and keep records thereof,  which shall be open to inspection of all taxpayers. In the absence of provisions for collection of levies of assessments,  such assessments upon such lands shall be liens on the lands or such interest therein as the law permits. Such liens shall be foreclosed in similar manner and by proceedings in the superior court in the county in which the lands are located in the manner provided for foreclosing mortgages. The penalties for delinquent assessments shall be in substantially the same amounts and terms and shall attach substantially at the same time as those of other taxes.
AZ Rev Stat § 48-1776 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1776 - Collection of taxes; delinquent taxes

48-1776.  Collection of taxes;  delinquent taxes A. A district shall have the same right as an individual to become a purchaser at any tax sale,  foreclosure or other sale of lands for nonpayment of assessments or taxes due the district,  and may as such purchaser pay a price which includes other taxes involved in the same sale when it is deemed necessary for protection of the interest of the district. The district may convey title thus acquired to the same extent as individual purchasers,  and may transfer the rights of filing and entry provided by the act of Congress of August 11,  1916. B. All taxes and assessments levied as provided by this chapter shall become due and delinquent in the same manner as property taxes levied for general county purposes. C. All taxes and assessments unless otherwise provided by this chapter shall be collected by such proceedings,  at the same times and with the same penalties as general county property taxes insofar as such provisions and proceedings can be substantially adopted for that purpose. This subsection shall be liberally construed to promote the purposes of the organization of electrical districts.
AZ Rev Stat § 48-1777 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1777 - Limitation on district indebtedness

48-1777.  Limitation on district indebtedness Nothing in this chapter shall be construed as making districts organized under this chapter municipal corporations within the meaning of article 13 of the constitution,  but they shall in all respects be subject to the debt limitations of municipal corporations.
AZ Rev Stat § 48-1779 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-1779 - Reimbursement for county services

48-1779.  Reimbursement for county services Services provided by a county to an electrical district are subject to reimbursement pursuant to section 11-251.06.
AZ Rev Stat § 48-5561 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-5561 - Deposit of district monies

48-5561.  Deposit of district monies A. All special health care district monies from any source shall be deposited with the county treasurer to the credit of the district and shall be paid out only on warrants approved by the district's board of directors. All district monies may be included in the county treasurer's investment pool.  B. All private investment of the district's monies is prohibited. Warrants may be issued only to pay for necessary operational expenses,  including,  but not limited to,  lawful claims against the district,  district employee payroll and contractual obligations of the district. Warrants may not be issued for investment purposes. C. For banking purposes,  the district shall use the same bank as the bank used by the county and county treasurer as their servicing bank. The district may not establish or maintain an account with any other bank.
AZ Rev Stat § 48-5561.01 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-5561.01 - Special payments to a special health care district; transfers; county treasurer; state treasurer

48-5561.01.  Special payments to a special health care district;  transfers;  county treasurer;  state treasurer A. For a special health care district that is organized pursuant to this chapter and that constructs a general hospital or acquires or leases a general hospital from a county pursuant to section 48-5541.01,  the following apply: 1. Notwithstanding section 48-5561,  if the hospital receives special payments pursuant to section 36-2903.01,  subsection O,  the county treasurer of the county in which the district is located shall withdraw monies from the monies of the district on deposit with the county treasurer and transfer those monies to the county general fund.  2. The amount of those monies transferred shall be determined by the staff director of the joint legislative budget committee based on the annual legislative appropriation for special payments and contained in a notice from the governor. The transfer shall be made on the date or dates specified in the notice from the governor. B. If the county treasurer for the county in which the district is located is unable to make any portion of the transfer of monies required by subsection A of this section,  the county treasurer shall notify the state treasurer and the state treasurer shall cease to withhold any revenues of the county in which the district is located related to the distribution of special payments made pursuant to section 36-2903.01,  subsection O. C. If the state treasurer ceases to withhold revenues pursuant to subsection B of this section and if the amount of revenues previously withheld by the state treasurer exceeds the amount of transferred monies required by subsection A of this section,  the state treasurer shall credit future amounts to be withheld from transaction privilege tax revenues of the county in which the district located in an amount equal to the difference.
AZ Rev Stat § 48-5562 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-5562 - Disposition and use of rental receipts from facilities and equipment

48-5562.  Disposition and use of rental receipts from facilities and equipment Rental revenues,  if any,  received from the lease of a hospital,  freestanding urgent care center,  medical clinic or nursing care institution and their equipment shall be applied first against expenses of the district,  other than for principal and interest on bonds of the district,  and secondly to the payment of principal and interest on issued and outstanding bonds.
AZ Rev Stat § 48-5563 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-5563 - Budget and tax levy

48-5563.  Budget and tax levy A. On or before July 15 of each year,  the board of directors shall furnish to the board of supervisors a report of the operation of the district for the past year and a written statement of the amount of money needed to be raised by taxation during the next fiscal year for all operating purposes of the district,  including maintaining and operating the district's facilities,  payments for professional and other services to the district,  debt service,  including principal and interest on any bonds issued and outstanding pursuant to section 48-5566 and intergovernmental transfers in connection with special payments,  and any other purpose required or authorized by this chapter. B. The board of supervisors shall thereupon levy on the taxable property in the district a secondary tax that,  together with other monies on hand or that will accrue during the ensuing fiscal year,  exclusive of reserves and taxes levied in connection with bonds issued pursuant to section 48-5566,  will provide sufficient revenues to meet the financial needs of the district as provided in subsection A of this section. C. The secondary tax shall be computed,  entered on the tax rolls and collected in the same manner as other secondary property taxes in the county in which the district is located. Monies collected on behalf of the district shall be remitted promptly to and shall be handled by the county treasurer as other special district monies are handled. Amounts levied for debt service on bonds issued pursuant to section 48-5566 or reserves for the bonds maintained pursuant to section 48-5567 are and shall be considered special revenues of the district,  shall be kept in a special,  segregated fund,  are not and shall not be general property taxes and may not be used for any other purpose of the district.
AZ Rev Stat § 48-5564 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-5564 - Ambulance service; financing

48-5564.  Ambulance service;  financing A. A special health care district may maintain and operate an ambulance service or pay the costs of an ambulance service contract if a majority of the qualified electors voting in a regular or special election approve the imposition of the tax necessary to defray the costs of the service. B. The continued imposition of the tax necessary to defray the costs of the service shall be approved by a majority of the qualified electors voting in a regular or special election at least every five years after the date of the initial imposition. C. Except for the initial year of imposition and any subsequent year in which the electors vote to approve or disapprove the imposition of the tax to defray the costs of the ambulance service,  the cost to be incurred for ambulance services shall be included in the amount of the estimate of the district's needs submitted to the board of supervisors under section 48-5563. Otherwise,  it shall be stated separately and included in the levy only if approved by a majority of the qualified electors.
AZ Rev Stat § 48-5565 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-5565 - Tax levy for district expenses

48-5565.  Tax levy for district expenses A. A special health care district shall certify to the county board of supervisors an amount to levy as a secondary property tax on all taxable property in the district for expenses of the district,  for maintaining and operating the district's facilities and for payments for professional and other services to the district. B. Before the initial imposition of such a tax a majority of the qualified electors voting in a regular or special election must approve the initial imposition. The continued imposition of the tax must be approved by a majority of the qualified electors voting in a regular or special election at least every twenty years after the date of the initial imposition. C. The amount of a levy under this section shall not exceed the greater of: 1. Six hundred thousand dollars,  adjusted annually from a 1989 base year according to the health services component of the metropolitan Phoenix consumer price index published by the bureau of business and economic research,  college of business administration,  Arizona state university,  or its successor. 2. An amount equal to ten per cent of the district's total expenses for all purposes required or authorized by this chapter and incurred in the fiscal year ending immediately before the levy. D. Notwithstanding subsection C of this section,  for a district that is subject to section 48-5541.01,  the amount of a levy under this section for the first year in which the tax authorized pursuant to sections 48-5563 and 48-5565 is levied shall not exceed forty million dollars. Thereafter,  the amount of a levy under this section shall not exceed an amount equal to forty million dollars adjusted annually from the first year in which the tax is levied,  based on a percentage equal to the rate of change in the levy limit between the current year and the prior year for the county in which the district is located as determined pursuant to section 42-17051.
AZ Rev Stat § 48-5566 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-5566 - Issuing bonds; election; security

48-5566.  Issuing bonds;  election;  security A. On the approval of a majority of the qualified electors,  a special health care district may issue bonds to carry out any of the provisions of this article. If the board of directors determines that bonds should be issued,  the board of directors shall apply to the board of supervisors,  and the board of supervisors shall submit to a vote of the qualified electors residing in the district the question in the manner prescribed by title 35,  chapter 3,  article 3. The election must be held on the first Tuesday following the first Monday in November as prescribed by section 16-204,  subsection F. B. If a majority of the qualified electors voting on the issue approves the issue,  the bonds shall be issued as provided by law. C. All bonds,  heretofore and hereafter issued pursuant to this section,  are secured by a lien on the special revenues received pursuant to section 48-5563,  subsection C. The lien arises automatically without the need for any action or authorization by the district or the district's governing board. The lien is valid and binding from the time of the issuance of the bonds. The revenues received pursuant to section 48-5563,  subsection C are immediately subject to the lien. The lien attaches immediately to the revenues and is effective,  binding and enforceable against the district,  the district's successors,  transferees and creditors and all other parties asserting rights in the revenues,  irrespective of whether the parties have notice of the lien,  without the need for any physical delivery,  recordation,  filing or further act.