reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-961 - Special provisions relating to improvement districts for purchasing energy for lighting public streets or parks

48-961.
Special provisions relating to improvement districts for purchasing energy for lighting public streets or parks
A. If a petition for the formation of an improvement district to purchase energy for street or public park lighting under section 48-960 is presented to the board of supervisors,  which purports to be signed by all of the real property owners in the proposed district,  the board,  after verifying such ownership and making a finding of such fact,  forthwith may hold the hearing prescribed by section 48-906 without the notices prescribed by section 48-905.
B. If a petition for the formation of an improvement district to purchase energy for street or public park lighting under section 48-960 is presented to the board of supervisors signed by a majority of the real property owners in the proposed district,  the board shall give the notice of hearing prescribed by section 48-905 and shall hold a hearing thereafter as prescribed by section 48-906,  with proof of actual notice,  by certified mail,  return receipt requested,  or personal service,  received ten days prior to such hearing by all real property owners in the proposed district who did not sign such petition.
C. In the hearing prescribed by section 48-906 the board of supervisors,  in addition to the provisions of section 48-906,  shall determine the type of lighting facilities to be installed and shall consider the rate to be paid for purchasing the energy for the proposed district.
D. Improvement districts for street or public park lighting formed under the provisions of this section and section 48-960 shall be exempt from the provisions of sections 48-912 through 48-917.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-963 - Revolving fund; lapsing provisions; separate fund

48-963.
Revolving fund;  lapsing provisions;  separate fund
A. The board of supervisors may create a revolving fund in the county treasury to aid in the construction of public improvements under this article. The board of supervisors may provide for payments into such fund from any lawful source including but not limited to payments from the proceeds of the sale of bonds of the county issued for street improvement purposes,  monies in the public works reserve fund or from the general fund or monies returned to the county from motor vehicle fuel and user taxes collected by the state.
B. All unexpended balances of appropriations from the fund remaining after the appropriations lapse according to law shall revert to the fund.
C. The fund established pursuant to this section shall be kept separate and apart from all other funds.
D. The monies in the revolving fund may be used to purchase bond anticipation notes,  to aid in the payments made to the construction contractor,  to provide for the payment of the county's share of any improvement authorized under this article or to provide monies to pay the assessments levied against public property.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-964 - District revenues; payment for certain improvements

48-964.
District revenues;  payment for certain improvements
A. Notwithstanding any other provision of this chapter,  the board of directors of an improvement district may obligate,  by resolution,  by contract or by inclusion in any bonds issued by the district,  the revenues generated by any domestic water or domestic wastewater system of the district for such period as is necessary to:
1. Pay all maintenance and operating costs of the district,  including compensation as provided by section 48-1013 for an elected board of directors.
2. Provide such reserves as deemed necessary by the board of directors.
3. Pay all billing costs,  office expenses and the cost of collection.
4. Purchase or improve the system or pay bonds or other contractual obligations issued or incurred for that purpose.
B. Notwithstanding any other provision of this chapter,  at the option of the board of directors,  revenues in excess of the requirements of subsection A may be:
1. Applied to assessments due.
2. Refunded to the property owner.
C. An obligation of revenues by the district that is made pursuant to this section is binding on all successors or assigns until the obligation is fully satisfied.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-966 - Refunding bonds

48-966.
Refunding bonds
A. Any bonds issued pursuant to this chapter may be refunded and refunding bonds may be issued to do any of the following:
1. Provide monies to pay the bonds being refunded at their maturity or before their redemption date.
2. Purchase noncallable obligations issued or guaranteed by the United States in an amount sufficient to pay at maturity or at earlier redemption the bonds being refunded.
3. Exchange the refunding bonds for the bonds refunded.
B. Refunding bonds may be issued only if the total amount of principal and interest to be paid on the refunding bonds does not exceed the total amount of principal and interest remaining to be paid on the bonds to be refunded. For purposes of this calculation,  the total amount of principal and interest to be paid shall include the cost of issuance of the refunding bonds and the cost of acquiring any obligations of the United States.
C. If the refunding bonds are secured in whole or in part with special assessments,  on issuance of refunding bonds the remaining unpaid assessment installment shall be recalculated to match the amounts to be collected against that needed to repay the refunding bonds.
D. Except for payment of the costs of issuing the refunding bonds,  any United States government obligations that are purchased from bond proceeds shall be deposited in or credited to the interest fund and the bond retirement fund and shall be held by the treasurer until needed to pay the bonds being refunded.
E. All of the costs of issuance of the refunding bonds may be paid from refunding bond proceeds. Costs of issuance include underwriter's discount,  attorney fees,  trustee,  registrar and paying agent fees,  bond insurance premiums,  bond printing costs,  deposition services,  rating agency fees,  official statement printing costs,  verification fees,  financial advisor fees and other fees and charges related to the issuance of the refunding bonds.
F. The treasurer may enter into trust agreements with any bank or trust company that does business in this state for the handling,  safekeeping and administration of the monies and United States government obligations that are derived from the refunding.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-981 - In general

48-981.
In general
A. The provisions of this article are alternative and supplemental to article 1 of this chapter,  and are intended to provide economies in the costs of local improvements to property owners by providing for contractors to be paid in cash rather than by being paid with warrants and bonds issued pursuant to article 1 of this chapter.
B. A county improvement district established pursuant to article 1 of this chapter may acquire or construct any such improvements in the manner provided in this article.
C. Before passing the resolution of intention plans and specifications and estimates of the cost and expenses thereof shall be prepared by the engineer and filed with the clerk. The estimate of costs shall include an estimate of:
1. The costs for engineering,  legal and other services.
2. The direct or incidental costs to be incurred in the issuance and sale of the bonds.
3. The direct and incidental costs to be incurred in the collection of assessment installments and payment of the bonds.
4. The interest on the bonds for one year.
D. The assessment for any lot shall not exceed its proportion of the final estimate.
E. The plans and specifications shall be accompanied by a diagram of the assessment district and an assessment apportioning the total estimated costs among the several parcels of land shown on the diagram,  in the proportion of the benefits respectively to be received by them.
F. In addition to the matters required in sections 48-912,  48-916 and 48-934,  the resolution of intention and the notice of proposed improvement shall state that the proceedings are had pursuant to this article,  that the diagram and assessment have been prepared and shall refer to them as being on file with the district clerk.
G. Notice of the matters provided in subsection F of this section shall be mailed by the clerk to each of the owners of real property within the proposed assessment district,  as their names and addresses appear on the last equalized county tax roll or as known to the clerk,  on or before the day of the first publication of the resolution of intention.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-982 - Protests; hearing; determinations

48-982.
Protests;  hearing;  determinations
A. Written protests may be filed as to the matters provided in sections 48-917,  48-918 and 48-928,  except as to the performance of improvement work,  within the time provided in section 48-917,  and thereafter the curative provisions of section 48-928,  except as to the performance of improvement work,  shall be applicable.
B. At the time of ordering the improvements as provided in section 48-919,  the board shall,  by resolution,  approve and confirm the diagram and assessment.
C. Prior to contracting to pay for improvements described in the resolution of intention,  a notice of intention to contract shall be published,  and shall have the same effect,  as provided in section 48-923.
D. When improvements have been completed,  the superintendent shall so certify to the board of directors,  the clerk shall cause notice of the filing of such notice with the board to be given as provided by section 48-916,  and written protests claiming that the improvements have not been completed may be filed within the time provided in section 48-917. Thereafter the curative provisions of section 48-928 as to the performance of improvement work shall be applicable.
E. The validity of an assessment levied under article 1 of this chapter or under this article shall not be contested in any action or proceeding unless commenced within thirty days after its confirmation.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-983 - Payment of assessments; issuance and sale of bonds

48-983.
Payment of assessments;  issuance and sale of bonds
A. Following the recording of the diagram and assessment as provided in section 48-927,  the clerk shall give notice of the day the assessment was recorded,  that the assessments may be paid to the treasurer in cash within thirty days,  and,  if bonds are to be issued,  that bonds will be issued to represent the unpaid assessments.
B. The notice shall be as provided in section 48-916 for the resolution of intention and mailed as provided in section 48-981 for the notice to property owners.
C. After the period of collection has expired,  the treasurer shall file a return as provided in section 48-928.
D. The board shall,  by resolution,  determine the amount of assessments remaining unpaid,  shall provide for the issuance of bonds for the amount of the unpaid assessments and shall prescribe their form and denomination,  the amount of the bonds to mature each year,  their payment on July 1 at the office of the county treasurer or at the office of a paying agent within or without the state as designated by the board,  for a term not to exceed twenty years and three months,  or not to exceed forty years in the case of domestic water improvement districts and domestic wastewater improvement districts as defined by section 48-1011,  and that they shall bear interest at not to exceed the maximum rate specified in the resolution of intention,  represented by semiannual interest coupons attached,  except the first which shall be for interest to the January 1 or July 1,  as the case may be,  on which funds collected on the county tax roll may be made available.
E. If,  upon presentation at maturity,  payment of any bond or coupon is not paid for want of funds,  the bond or coupon shall continue to bear interest at the rate stated in the bond until paid in full.
F. The bonds may be sold as the board directs. The proceeds of the sale shall be deposited with the treasurer in a fund created by the treasurer,  and shall be used for the objects and purposes of the project.
G. If any surplus is realized when the project is completed,  it shall be credited proportionately upon the assessments and returned to those who have paid in cash or credited on assessments that have gone or will go to bond.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-984 - Annual assessment installments

48-984.
Annual assessment installments
A. Annual installments of principal and interest of the assessments shall be collected on the county tax roll in the manner provided in section 48-946 and the provisions of sections 48-947 and 48-952 shall apply.
B. The annual installments of the assessments shall constitute a first lien on the respective lots or parcels assessed,  coequal with the lien of general taxes,  not subject to extinguishment by a sale for nonpayment of general taxes prior and superior to all demands,  executions,  incumbrances,  titles or liens whensoever created,  including the lien of all special assessments thereafter levied,  and shall continue until such assessment installments,  with penalties,  interest and charges that may accrue thereon,  shall have been paid.
C. Any surplus remaining in a bond redemption fund after the bonds and interest have been paid shall be used as provided in section 48-983,  subsection G.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-985 - Prepayment of assessment

48-985.
Prepayment of assessment
A. An owner may elect to pay the total amount of the assessment levied on a lot or tract of land owned by him,  or the unpaid balance thereof if a part has been paid.
B. When an owner has prepaid an assessment on any lot or tract of land,  such lot or tract shall not thereafter be subject to annual assessment and interest installment levies therefor.
C. When any owner elects to pay off his assessment,  the treasurer shall ascertain what bonds may be called by reason thereof and the amount which the owner shall pay therefor,  which shall be the total of the following sums:
1. The amount of any delinquent installments of principal and interest,  together with penalties,  interest and costs due thereon.
2. Any installment of principal and interest which has been posted to the tax roll for the current fiscal year.
3. The unpaid balance of principal thereof,  plus a premium computed as provided in section 48-986,  subsection B.
4. An amount to be fixed by the treasurer for publishing a notice calling the bonds,  if notice is to be published.
5. Interest to the date of call on the amount of principal to be used for call,  less the amount of interest provided in paragraph 2 of this subsection. If the amount of principal paid is in excess of the amount for which bonds may be called,  additional interest shall be collected on the excess amount for an additional one year.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-986.01 - Limited infrastructure construction finance revolving fund; definition

48-986.01.
Limited infrastructure construction finance revolving fund;  definition
A. The board of supervisors may establish a revolving fund in the county treasury to finance infrastructure construction in the unincorporated areas of the county. The board may provide for payments into the fund from any lawful source including payments from the county general fund,  payments from the sale of county bonds for street improvement purposes,  forest reserve monies and monies returned to the county from motor vehicle fuel and user taxes collected by this state. Revolving fund monies that are monies returned to the county from motor vehicle fuel and user taxes can only be used for purposes consistent with article IX,  section 14,  Constitution of Arizona.
B. The county may advance monies from the fund to an improvement district established under this chapter to finance the construction of infrastructure having a total cost of three hundred thousand dollars or less. Notwithstanding section 35-323,  subsection A,  the advance may be through the purchase of bonds or on notes or evidence of indebtedness of the district for a term of not more than ten years to be repaid from assessments on real property in the district. Notes or evidence of indebtedness on which an advance to the district is made shall be treated as if they were bonds issued under this article and the district may collect assessments and apply the assessment revenue toward repayment of the advance and interest to the fund in the same manner as repayment of bonds. The district shall collect assessments to repay advances from the fund in the same manner and under the same procedures as collecting assessments to repay bonds.
C. The district shall pay interest on an advance of monies under this section at the rate of earnings of the state treasurer s local government investment pool computed pursuant to section 35-316,  subsection C for the month preceding the date of the advance,  plus one per cent.
D. All unexpended balances of appropriations from the fund remaining after the appropriations lapse according to law revert to the fund.
E. The county treasurer shall keep the fund established under this section separate from all other funds.
F. For purposes of this section,  " infrastructure"  means nonbuilding improvements that an improvement district is authorized to construct,  operate and maintain such as utility systems,  roads,  street lighting systems,  sidewalks and parking lots.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-987 - Modifications

48-987.
Modifications
A. During the pendency of a proceeding,  changes and modifications may be made by the board in the acquisitions or improvements,  the cost estimate,  the diagram,  the boundaries of the assessment district,  the extent or apportionment of the assessments,  or in the proceedings.
B. Unless requested by such owner in writing,  no change or modification shall be made except after hearing on notice by mail,  at least ten days prior to the hearing,  as provided in section 48-981,  subsection G,  to:
1. An owner of real property in an area proposed to be added to the district.
2. An owner whose assessment would be increased.
3. An owner whose assessment would be changed by more than ten per cent by reason of changes in the acquisitions and improvements.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1001 - Fund transfers; successive levies excused

48-1001.
Fund transfers;  successive levies excused
A. If the annual installments of special assessments of any county improvement district do not provide funds sufficient for the payment of the bonds and the interest thereon as they shall accrue,  the board of supervisors may,  after a public hearing and upon such notice as the board of supervisors deems necessary,  exercise the option to transfer from the contingency portion of the county general fund to the district an amount sufficient to remove any deficiency. The board of directors of the district shall then immediately initiate collection of such deficiency by proceeding against the property delinquent in payment of special assessments.
B. From the amount thereafter recovered from such delinquent property proceeded against pursuant to either section 48-946 or title 35,  chapter 3,  article 4.1 or this article or through the later collection of the delinquent assessments,  the district shall transfer to the county general fund all such amounts recovered from the proceedings up to an amount equal to the amount previously transferred to the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1002 - Complete procedure

48-1002.
Complete procedure
Section 48-1003 provides a complete procedure for court proceedings,  sale,  purchase by the public entity,  payment of the purchase price and other amounts,  redemption,  resale,  and disposition of the proceeds of redemption or sale,  of delinquent properties,  when installments of principal and interest are collectible pursuant to section 48-984,  and the performance of the obligations imposed and of the other matters authorized shall not be deemed to be limited by any other law.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1004 - Limitation

48-1004.
Limitation
The remedies provided by this article may be exercised by order made at any time prior to the expiration of four years subsequent to the date of delinquency of the last installment due or to become due upon the assessment,  including modified,  proportionate,  supplemental or reassessment,  in default.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1011 - Definitions

48-1011.
Definitions
In this article,  unless the context otherwise requires:
1. " Clerk"  means the person appointed by the board of directors to act as the clerk for the district and to perform the duties otherwise prescribed for a clerk pursuant to this chapter. The board shall establish and make known an office and mailing address for the clerk.
2. " Domestic wastewater improvement district"  means a county improvement district that is formed for the purpose of constructing a domestic wastewater treatment facility or purchasing an existing domestic wastewater treatment facility within the district and,  if necessary,  making improvements to the system or that is converted pursuant to section 48-1018.
3. " Domestic water improvement district"  means a county improvement district that is formed for the purpose of constructing or improving a domestic water delivery system or purchasing an existing domestic water delivery system and,  if necessary,  making improvements to the system or a district that is converted pursuant to section 48-1018.
4. " Superintendent"  means the person employed by the board of directors to perform the duties otherwise prescribed for a superintendent pursuant to this chapter. The board shall establish and make known an office and mailing address for the superintendent.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1013 - Compensation; expenses

48-1013.
Compensation;  expenses
A. Each director of an elected domestic water improvement district or domestic wastewater improvement district board of directors is eligible to receive not more than seventy-five dollars for each meeting of the board attended and reimbursement for necessary travel expenses for attending not more than four meetings of the board during a calendar month. Compensation shall be paid by the district.
B. Each director shall receive reimbursement for necessary expenses while engaged in official business of the district as authorized by the board.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1015 - Financial transactions of elected board of directors; review; veto authority

48-1015.
Financial transactions of elected board of directors;  review;  veto authority
A. The board of supervisors may review and comment but shall not have veto authority over financial transactions of the board of directors of an improvement district elected pursuant to this article.
B. This section does not apply to a district with a population of more than ten thousand persons according to the most recent United States decennial census.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1016 - Revocation of authority of elected board of directors

48-1016.
Revocation of authority of elected board of directors
The board of supervisors of the county in which a domestic water improvement district or domestic wastewater improvement district is located may at any time revoke the authority of an elected board of directors in order to protect the residents of the district. Any district in which the authority of an elected board of directors is revoked pursuant to this section shall be governed by the board of supervisors as provided by section 48-908 and the board of supervisors shall have the option of calling for new elections for the district board of directors.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1031 - Definitions

48-1031.
Definitions
In this article,  unless the context otherwise requires:
1. " Clerk"  means the clerk of the board of supervisors.
2. " Debt service"  means the principal of,  interest on and premium,  if any,  on the bonds,  when due,  whether at maturity or prior redemption and costs of registrars,  trustees,  paying agents or other agents necessary to handle the bonds and the costs of credit enhancement or liquidity support.
3. " District"  means a tax levying rural road improvement district formed pursuant to this article.
4. " District board" ,  or " board" ,  means the board of directors of the district,  which shall be comprised of the members of the county board of supervisors,  ex officio.
5. " General obligation bond"  means a general obligation bond issued under section 48-1045.
6. " Owner"  means the person who,  on the day the action or proceeding is begun,  appears to be the owner of property as shown on the most recently certified property tax assessment roll.
7. " Qualified elector"  means a person who is qualified to vote at an election under this article without any additional qualifications.
8. " Rural road"  means a county highway that is included in the county regional transportation plan and that connects two state highways one of which leads to a hazardous waste facility contracted for,  owned or operated by the state,  any of its agencies,  instrumentalities or political subdivisions.
9. " Rural road improvement"  or " improvement"  means opening,  widening,  planning,  designing,  constructing,  reconstructing or acquiring a rural road including any necessary or incidental improvements,  labor,  services,  expenses and materials.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1032 - Resolution declaring intention to form district

48-1032.
Resolution declaring intention to form district
A. If the public convenience and necessity require,  the board of supervisors of a county having a population of more than ninety thousand but less than two hundred fifty thousand persons according to the most recent United States decennial census,  on its own motion or on receipt of a petition signed by the owners of more than one-half of the property in the proposed district,  may adopt a resolution declaring its intention to form a rural road improvement district.
B. The resolution shall state the following:
1. The area to be included in the district which shall not include any area within the exterior boundaries of an incorporated city or town.
2. The rural road improvements for which the district is to be formed.
3. The date,  time and place of the hearing to be held on the formation of the district.
4. The place where written objections to the formation of the district may be filed.
5. That formation of the district may result in the levy of ad valorem taxes to pay the costs of improvements constructed by the district.
6. A reference to this article.
C. Before adopting a resolution under this section,  a general plan for the district showing the road to be improved and the types of improvements shall be filed with the clerk.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1033 - Notice

48-1033.
Notice
A. The clerk shall execute a notice which shall read substantially as follows:
To whom it may concern:
The board of supervisors of _______________ county,  on (date) ,  adopted the attached resolution declaring its intention to form a tax levying rural road improvement district. A hearing on formation will be held on (date) ,  at (time) at (location) . All persons owning or claiming an interest in property in the proposed district who object to the inclusion of their land in the district,  to the formation of the district or to the proposed improvements must file a written objection with the undersigned at the following address before the time set for the hearing.
(Date) ________________________
_______________________________
Clerk
_______________________________
Address
_______________________________
County
B. A copy of the resolution declaring the board of supervisor's intention to form the district shall be attached to the notice and the clerk shall cause a copy to be mailed to the owners of real property in the proposed district as shown on the most recently certified property tax assessment roll and to all other persons claiming an interest in the property who have requested a copy of the notice. The clerk shall also publish a copy of the notice and resolution at least once in a newspaper of general circulation in the county. The mailing and publication shall be completed at least twenty days before the date set for hearing. The clerk shall execute an affidavit of mailing stating the date of mailing and the names and addresses of the persons to whom the notices and copies of the resolutions were mailed. The clerk shall obtain an affidavit from the publisher of the newspaper in which the publication was made. The clerk shall cause both affidavits to be placed in the official records of the county. The affidavits are conclusive evidence of the mailing and publishing of notice. Notice shall not be held invalid for failure of delivery to the addressee.
C. If the clerk is informed that the person listed on the assessment roll is no longer the owner and the name and address of the successor owner become known,  the clerk shall cause a copy of the notice and resolution to be mailed to the successor owner as soon as practicable after learning of the change of ownership.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1034 - Objections; hearing on formation

48-1034.
Objections;  hearing on formation
A. Any person claiming an interest in real property which the resolution discloses is in the district may file a written objection with the clerk before 5:00 p.m. on the business day preceding the date set for the hearing. The objection may raise one or more of the following:
1. That the objector's property should be excluded from the district and stating the specific reasons.
2. That the district should not be formed,  stating the specific reasons.
3. That the proposed rural road improvements should be modified,  stating the reasons for modification.
B. At the hearing,  including any adjournments or continuances,  the board of supervisors shall hear and pass only on the written objections and the testimony and evidence presented with respect to those objections. The hearing shall be either transcribed by a court reporter or recorded by a tape recorder. The court reporter's transcript or a transcription of the tape recording certified to be true and correct by the clerk shall be filed in the board of supervisor's official records.
C. At the hearing the board of supervisors may hear and consider proposals to add areas to the proposed district on notice to owners of land both in the original proposed district and in the proposed addition.
D. In furtherance of the hearing,  the clerk,  on written request or praecipe being presented,  shall issue subpoenas or subpoenas duces tecum to compel the testimony of any person or the submission of any documents at the hearing. Compliance with the subpoena shall be enforced as if the subpoena were issued by a clerk of the superior court.
E. Testimony at the hearing need not be under oath,  unless requested by any owner or required by the board of supervisors. Requests by owners that the testimony be under oath must be made in writing and be filed with,  or served on,  the clerk before the hearing begins or the request is deemed waived.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1035 - Order forming district; election

48-1035.
Order forming district;  election
A. After the hearing,  the board of supervisors may adopt a resolution ordering the formation of the district,  deleting any property which the board determines should be excluded from the district,  adding any property which the board determines should be included in the district,  modifying the proposed improvements or determining that the district not be formed.
B. If the board of supervisors determines that the district should be formed,  it shall submit the formation to an election of the owners of land in the proposed district who are qualified electors of this state. At that election each owner shall have the number of votes or portions of votes equal to the number of acres or portions of acres owned by that owner in the submitted district,  except that no owner may have more than one thousand two hundred eighty votes.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1036 - Judicial review

48-1036.
Judicial review
A. A person claiming an interest in property who filed a written objection and who presented testimony or evidence at the hearing may seek review of the order forming the district and the decision of the board of supervisors at the hearing. The action shall be begun in the superior court in the county within thirty days of the order forming the district. The review shall be limited to a review of the transcript of the hearing,  the order forming the district and the affidavits of mailing and publication of the notice and resolution declaring the board of supervisor's intention to form the district. The sole question on review is whether the record shows that the board of supervisors acted arbitrarily or capriciously in forming the district.
B. If the court finds that the board of supervisors acted arbitrarily or capriciously,  it may issue one of the following orders:
1. That particular land shall be deleted from the district.
2. That the district shall not be formed.
3. That the board of supervisors shall reconsider the general plan.
C. Land included in an area deleted by order of the court or in a district ordered by the court not to be formed may not be included in a rural road improvement district for six months after the date the court's order is entered unless otherwise provided in the court's order or otherwise agreed to by the owner.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1038 - Formation

48-1038.
Formation
A. If the formation of the district is approved by a majority of the votes cast at the election,  the board of supervisors shall order the formation,  setting the district boundaries and ordering that a map showing the district boundaries be drawn and a copy of the order forming the district be delivered to the county assessor and the department of revenue. A notice of the formation showing the number and date of the order and giving a general description of the land included in the district shall be filed with the county recorder.
B. On its formation,  the district is a special purpose district for purposes of article IX,  section 19,  Constitution of Arizona,  and a municipal corporation for all purposes of title 35,  chapter 3,  articles 3,  3.1,  3.2,  4 and 5. The district is considered to be a municipal corporation and political subdivision of this state,  separate and apart from the county.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1039 - Powers of a rural road improvement district

48-1039.
Powers of a rural road improvement district
A. In addition to the powers otherwise granted to a district pursuant to this article a district may with respect to the rural road improvements for which the district was established:
1. Enter into contracts and intergovernmental agreements and expend monies for any rural road improvement in the district.
2. Employ staff and consultants or reimburse the county for staff and consultant services and support facilities supplied by the county.
3. Accept gifts,  grants or loans for rural road improvements.
4. Pay the financial,  legal and administrative costs of the district.
5. Enter into contracts,  agreements and trust indentures to obtain credit enhancement or liquidity support for its bonds and process the issuance,  registration,  transfer and payment of its bonds and the disbursement and investment of proceeds of the bonds.
6. Request the county board of supervisors to exercise the power of eminent domain on behalf of the district over any lands within the district's jurisdiction.
7. Issue bonds.
B. In connection with any power authorized by statute,  the district may:
1. Contract.
2. Enter into intergovernmental agreements pursuant to title 11,  chapter 7,  article 3.
3. Adopt and change a seal.
4. Sue and be sued.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1040 - Records; board of directors; open meetings

48-1040.
Records;  board of directors;  open meetings
A. The district shall keep the following records which shall be open to public inspection:
1. Minutes of all meetings of the board.
2. All resolutions.
3. Accounts showing all monies received and disbursed.
4. An annual budget.
5. All other records required to be maintained by law.
B. The members of the board of supervisors are not eligible to receive compensation for their services as members of the district board.
C. The board of directors shall comply with title 38,  chapter 3,  article 3.1 as a separate political subdivision.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1042 - Other districts or improvements

48-1042.
Other districts or improvements
The formation of a district under this article does not prevent the improvement or assessment of land in the district by the county pursuant to article 1 of this chapter or the exercise by the county of any of its powers on the same basis as on all other land in the county.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1043 - Change in district boundaries or plan

48-1043.
Change in district boundaries or plan
A. After the formation election,  an area may be deleted from the district only following a hearing on notice given to the owners of land in the district in the manner prescribed in this article for the formation hearing. Deleted areas remain subject to the levy for debt service on any bonds issued before the date of deletion.
B. The district board,  after a hearing on notice given to owners of land in the district in the manner prescribed in this article for the formation hearing,  may amend the plan in any manner which it determines will not substantially reduce the benefits to be received by any land in the district from the rural road improvements on completion of the work to be performed under the plan.
C. The hearings required by this section shall be conducted in the same manner as a hearing on formation,  and the right to object to the change in the district or the improvement plan shall be the same as for the hearing on formation.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1044 - Finances

48-1044.
Finances
The rural road improvement projects may be financed from the following sources of revenue:
1. Proceeds received from the sale of bonds of the district. In addition to issuing general obligation bonds as prescribed by section 48-1045,  the district may issue improvement bonds in the manner prescribed for county improvement districts established pursuant to article 1 of this chapter that are payable over not more than ten years.
2. Monies of the county that are contributed to the district.
3. State or federal grants.
4. Private contributions.
5. Any other monies available to the district by law.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1045 - General obligation bonds

48-1045.
General obligation bonds
A. At any time after the hearing on formation of the district,  the district board,  or if before formation,  the board of supervisors,  may order and call a general obligation bond election to submit to the qualified electors of the district the question of authorizing the district board to issue general obligation bonds of the district to provide monies for any rural road improvements. The election may be combined with the formation election,  but must be held on the first Tuesday following the first Monday in November as prescribed by section 16-204,  subsection B,  paragraph 1,  subdivision (d).
B. The district shall not issue bonds which would cause the aggregate principal amount of bonds outstanding to exceed twenty-five per cent of the full cash value of real property in the district on the date of issue.
C. If general obligation bonds are approved at an election,  the district board may issue and sell general obligation bonds of the district.
D. The district board may issue and sell general obligation refunding bonds to refund any general obligation bonds of the district. No election on the issuance of such refunding bonds is required.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1046 - Terms of bonds

48-1046.
Terms of bonds
A. 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. The bonds may be sold at public or private sales at,  below or above par. The proceeds of the sales shall be deposited with the county treasurer as ex officio treasurer of the district,  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. The bonds may contain such terms,  conditions,  covenants and agreements as the board deems proper.
B. In order to secure the payment of the bonds and interest on the bonds the board by resolution may set aside,  regulate and dispose of reserve and sinking funds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1047 - District taxes

48-1047.
District taxes
The district board shall make annual statements and estimates of the amount to be raised to pay general obligation bonds of the district,  which shall be provided for by the levy and collection of ad valorem taxes on the assessed value of all the taxable real and personal property in the district. The district board shall file the annual statements and estimates with the clerk. The district 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 ad valorem taxes on all of the taxable property in the district and shall cause certified copies of the order to be delivered to the board of supervisors and the department of revenue. All statutes relating to the levy and collection of general county taxes,  including the collection of delinquent taxes and sale of property for nonpayment of taxes,  apply to the district taxes provided for by this section.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1048 - Dissolution of district

48-1048.
Dissolution of district
A. When the district board certifies that the rural road improvements for which the district was formed are completed and comply with county standards,  the district board shall dissolve the district.
B. On dissolution of the district all assets of the district are transferred to the county.
C. All taxable property in the district remains subject to taxes for the payment of the principal or any interest on outstanding general obligation bonds notwithstanding dissolution of the district,  and the county shall continue to levy such taxes against property in the dissolved district sufficient to produce revenue necessary to pay debt service on the bonds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1061 - Definitions

48-1061.
Definitions
In this article,  unless the context otherwise requires:
1. " Authorized purpose"  includes any one or more of the following purposes:
(a) The payment of district obligations.
(b) The cost of acquiring,  constructing,  reconstructing,  equipping,  maintaining and repairing a waterworks or wastewater system as defined in section 48-901.
(c) The acquisition of real property for waterworks or wastewater system needs.
(d) The payment of bond related expenses.
2. " Bond related expenses"  means any expenses incurred by the district to issue and administer its bonds,  including underwriting fees and costs,  trustee fees,  financial consultant fees,  printing and advertising costs,  fiscal agent fees,  paying agent fees,  registrar fees,  transfer agent fees,  legal,  accounting,  feasibility consultant and other expert fees and expenses,  cost of credit enhancement fees,  attorney and accounting fees and expenses related to credit enhancement,  bond insurance or liquidity enhancement,  remarketing fees,  rating agency fees and costs,  travel and telephone expenses and all other fees deemed necessary by the board of directors in order to market and administer the bonds.
3. " Bonds"  means bonds of the district issued pursuant to this article.
4. " District"  means a county improvement district that operates or is formed for the purpose of operating a domestic water delivery system or a wastewater system within the district,  whether or not the district is governed in the manner described in article 4 of this chapter.
5. " Real property for wastewater system needs"  means those real properties and any appurtenances to real properties that are designated or may be designated by the board of directors as a location for or as appropriate to the construction of a wastewater system project,  including lands,  easements,  rights-of-way and other interests in lands,  the use or occupancy of which is necessary or appropriate to construct,  reconstruct,  repair,  maintain,  extend,  develop,  improve,  use or operate wastewater facilities and improvements.
6. " Real property for waterworks needs"  means those real properties,  rights to surface water or groundwater and any appurtenances to real properties that are designated or may be designated by the board of directors as a location for or as appropriate to the construction of a waterworks system project,  including lands,  easements,  rights-of-way and other interests in lands,  the use or occupancy of which is necessary or appropriate to construct,  reconstruct,  repair,  maintain,  extend,  develop,  improve,  use or operate waterworks facilities and improvements.
7. " Revenues"  includes any charge,  income or receipt by the district of money or any other thing of value except that revenues shall not include monies paid to or for the account of the district for the levy of any tax or assessment or the sale of any property by the district to satisfy or pay any delinquent tax or assessment.