reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3751 - Ordinances; revenue bonds

48-3751.
Ordinances;  revenue bonds
A. An ordinance adopted pursuant to section 48-3712 shall set forth a plan for the district to borrow money and issue its negotiable revenue bonds. The ordinance may determine the maximum amount of bonds,  the maximum rate of interest and the time of payment of the bonds.
B. The principal of and interest and premiums,  if any,  on bonds are payable solely from revenues of the district as may be pledged by the district including monies received from the sales of services or from contracts of every nature. Ad valorem property taxes shall not be pledged to,  levied for or used to pay principal,  interest or premiums on any bonds issued under this article. Payment is not enforceable out of any monies other than the revenues pledged to the payment. No referendum or election is required for the issuance of bonds authorized in this article.
C. Bonds may bear interest at rates that may fluctuate below a maximum interest rate established in the ordinance. The board may designate a remarketing agent to set and reset interest rates in accordance with the ordinance or any authorizing resolution or trust indenture adopted or entered into by the district in accordance with the ordinance. The district may contract for and purchase credit enhancement in the form of letters of credit,  surety bonds,  bond insurance policies,  bond purchase agreements and other contractual arrangements providing either credit for the bonds,  liquidity to the bondholders or credit facilities obtained in lieu of reserves.
D. Subject to the limitations of this article,  the district may do all things,  enter into all contracts and dispose of bond proceeds in the manner deemed necessary by the board to effectuate the purpose for which the bonds are issued and secure payment of the principal and interest on the bonds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3752 - Terms, conditions and forms of bonds

48-3752.
Terms,  conditions and forms of bonds
A. A bond may be issued in one or more series,  bear a date or dates,  mature at a time or times,  be in a denomination or denominations,  be in a form,  carry a registration,  exchangeability and interchangeability privileges,  be executed in a manner,  be payable in a medium of payment and at a place or places,  within or without this state,  be subject to terms of redemption prior to maturity at times with or without premium,  be subject to terms of tender by the bondholder prior to maturity at those times,  be equally and ratably secured without priority or be entitled or subject to priorities on all or any portion of those revenues and receipts of the district and contain other terms,  conditions and covenants as the board provides.
B. A bond shall bear interest at a rate or rates and be payable at a time or times and in a manner as the board determines.
C. A bond is fully negotiable within the meaning of and for all the purposes of the uniform commercial code,  subject only to any provisions for registration.
D. The governing body may retain and pay a registrar,  paying agent,  transfer agent,  securities custodian,  depositary,  authenticating agent,  indexing agent,  remarketing agent and bond trustee to authenticate and administer the bonds and any collateral agreements. The board may make conditions and requirements respecting the bonds as it deems appropriate.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3753 - Resolution and trust agreements; adoption

48-3753.
Resolution and trust agreements;  adoption
The board may provide that any series of bonds may be secured by a trust agreement by and between the district and one or more corporate trustees or fiscal agents,  which may be any trust company or bank having the powers of a trust company in this state. A resolution is effective on its adoption unless otherwise specified.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3758 - Validity of bonds; nonliability of officers and directors

48-3758.
Validity of bonds;  nonliability of officers and directors
A. A bond that is issued and that bears the signature of officers in office on the date the bond is signed is a valid and binding obligation,  notwithstanding that,  before delivery of the bond,  any or all of the persons whose signatures appear on the bond have ceased to be officers of the district.
B. No member of the board or officer or employee of the district is personally liable on the bonds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3759 - Bonds as legal investments

48-3759.
Bonds as legal investments
Notwithstanding any law to the contrary,  all bonds and refunding bonds constitute legal investments for savings banks,  banks,  savings and loan associations,  trust companies,  executors,  administrators,  trustees,  guardians and other fiduciaries and for any board,  body,  agency or instrumentality of this state or of any political subdivision of this state and constitute securities that may be deposited by banks,  savings and loan associations or trust companies as security for deposits of state,  county,  municipal and other public monies.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3760 - Federal income tax considerations

48-3760.
Federal income tax considerations
The district may make any covenant,  order any rebate,  file any tax return,  report any information and order the limitation on the yield of any investment made with the proceeds from the sale of its bonds or with taxes,  revenues or other income pledged,  held in trust or otherwise used to pay principal,  interest and premium,  if any,  on its bonds in consideration for retaining the exclusion from gross income for federal income tax purposes of the interest income on any bond.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3761 - Application of bond proceeds

48-3761.
Application of bond proceeds
The district may apply the proceeds from the sale of any of its bonds to further any of its lawful purposes including to pay all costs and estimated costs of the issuance of the bonds,  of feasibility studies,  of all engineering,  inspection,  fiscal and legal expenses and of the cost of interest estimated to accrue on money borrowed or that will be borrowed as the governing body may determine,  reserve funds,  including those for debt service and working capital,  costs and fees related to credit enhancement and costs of the services of agents,  consultants or experts retained or employed in the planning,  preparation,  supervision,  financing and completion of such undertaking. In addition,  the district may expend bond proceeds either as a loan to the United States of America or as a contribution,  in aid of the United States of America in constructing,  repairing or rebuilding any reclamation project located within the state for which the district acts as a contractual party to assist in the delivery of water.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3762 - Limitation on amount, rates, fees and charges

48-3762.
Limitation on amount,  rates,  fees and charges
A. The district shall not issue any bonds under this article that will cause the aggregate principal amount of bonds issued and outstanding under this article to exceed five hundred million dollars.
B. Bonds issued before September 21,  1991 are excluded for the purposes of determining the aggregate principal amount.
C. Notwithstanding any other law,  the district may establish and collect a fee for water for bonding purposes in lieu of or in addition to any rate or charge made pursuant to law or by contract.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3773 - Additional duties; special fund; revolving fund

48-3773.
Additional duties;  special fund;  revolving fund
A. In carrying out the groundwater replenishment obligations prescribed in section 48-3772,  subsection A,  the district shall:
1. Adopt bylaws,  rules,  ordinances and policies for the governing of the district and the performance of the groundwater replenishment obligations.
2. Perform all acts necessary to carry out the groundwater replenishment obligations including those replenishment activities prescribed in section 48-3772,  subsection B.
3. Except as provided in subsection B of this section and section 48-3772,  subsection A,  paragraph 5,  require that all monies received on behalf of the district as payments of replenishment assessments,  replenishment taxes or contract replenishment taxes shall be deposited in a special fund established by the state to be expended at the direction of the district to effectuate the provisions and purposes of this article. On notice from the district,  the state treasurer shall invest and divest monies in the fund as provided by section 35-313,  and monies earned from investment shall be credited to the fund.
4. Employ such agents,  engineers,  attorneys and employees not readily available from existing state agencies as necessary to carry out the groundwater replenishment obligations.
B. The district may establish a revolving fund for the purpose of defraying the costs and expenses of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3774.01 - Category 1 member lands; category 2 member lands; fees

48-3774.01.
Category 1 member lands;  category 2 member lands;  fees
A. Except as provided in subsection B of this section,  all real property that qualifies under section 48-3774 shall be category 1 member land. The district shall levy annual replenishment reserve charges and one-time replenishment reserve fees for category 1 member lands as provided in section 48-3772,  subsection E and as follows:
1. For category 1 member lands that qualified before January 1,  2004,  the district shall levy annual replenishment reserve charges for twenty-five years beginning in 2004.
2. For category 1 member land that qualifies on or after January 1,  2004,  a replenishment reserve fee shall be paid before issuance of a public report for each final plat within the member land as provided in section 45-576,  subsection C and the district shall levy annual replenishment reserve charges against the land included within the final plat for twenty-three years beginning in the year after payment of the corresponding replenishment reserve fee.
B. A parcel of member land shall be a category 2 member land if all of the following apply:
1. The parcel of member land is or will be used as a golf course.
2. The parcel of member land is not served by a water provider that has been designated by the director of water resources as having an assured water supply pursuant to section 45-576.
3. The owner of the parcel notifies the district in writing at the time of qualification that the parcel is to be category 2 member land. For member land that qualified under section 48-3774 before January 1,  2004,  such notification must be made no later than January 30,  2004.
C. The district shall not levy replenishment reserve fees,  replenishment reserve charges or a reserve replacement component against category 2 member lands.
D. The district shall not use credits from a replenishment reserve subaccount established under section 45-859.01 to satisfy its groundwater replenishment obligations for category 2 member lands. If as a result the district incurs additional costs and expenses in meeting its replenishment obligations for category 2 member lands,  those additional costs and expenses are attributed solely to category 2 member lands for purposes of section 48-3772,  subsection A,  paragraph 1.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3776 - Storage and recovery outside the district

48-3776.
Storage and recovery outside the district
In order to efficiently manage sources of water for replenishment,  the district may store and recover water outside of active management areas. Subject to section 48-3772,  the costs of operating storage and recovery facilities outside the active management areas shall be included as part of the costs incurred by the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3777 - Municipal provider reporting requirements

48-3777.
Municipal provider reporting requirements
The district shall determine the form of any reports to be submitted by a municipal provider in order to carry out the purposes of this chapter. Each report required by the district shall contain either a sworn statement or a certification,  under penalty of perjury,  that the information contained in the report is true and correct according to the best belief and knowledge of the person submitting the report.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3778 - Annual assessment; general revenue law

48-3778.
Annual assessment;  general revenue law
A. On or before the third Monday of August of each year after the qualification of any real property as member land,  the district shall charge an annual replenishment assessment against each parcel of member land that is subject to a parcel replenishment obligation. This charge becomes a lien on the parcel and shall be collected in the same manner as an ad valorem tax. The assessments shall be calculated by the district pursuant to this article and shall be sufficient to produce the amount of money estimated as needed to pay the costs and expenses to replenish groundwater established under section 48-3772,  subsection A and taking into account any annual replenishment tax levied against municipal providers under section 48-3781.
B. The district shall promptly certify the assessments to the board of supervisors of each county in which member lands are located,  and these boards of supervisors at the time of levying general county taxes shall take the necessary steps for collection of replenishment assessments against the parcels of member land within such county.
C. The assessment when collected shall be deposited,  pursuant to sections 35-146 and 35-147,  in the special fund established under section 48-3773,  subsection A,  paragraph 3 to be spent by the district only for the purposes authorized by this article.
D. All provisions of the general revenue laws for the collection of taxes on real estate for county purposes apply to the collection of the replenishment assessment imposed by this article,  including all remedies of the revenue laws for collecting delinquent taxes and provisions relating to sales of real property for delinquent taxes. The exemptions applicable to ad valorem taxes do not apply to assessments charged pursuant to this section.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3780.01 - Member service area; replenishment reserve

48-3780.01.
Member service area;  replenishment reserve
A. Except as provided in subsection B of this section,  municipal providers with service areas that qualify under section 48-3780 shall pay to the district annual replenishment reserve charges and replenishment reserve fees as provided in section 48-3772,  subsection E,  and as follows:
1. A municipal provider with a member service area that qualified before January 1,  2004 shall pay annual replenishment reserve charges for twenty-five years beginning in 2004.
2. A municipal provider with a member service area that qualifies on or after January 1,  2004 shall:
(a) Pay annual replenishment reserve charges associated with each excess groundwater increment for twenty-three years beginning in the year after the excess groundwater increment is reported.
(b) Pay a replenishment reserve fee each year beginning in the year following qualification.
3. If the assured water supply designation of a municipal provider with a member service area is modified in a manner that increases the district's projected annual replenishment obligation as reported by the director of water resources pursuant to section 45-576,  subsection F,  the municipal provider shall:
(a) Pay annual replenishment reserve charges associated with each excess groundwater increment for twenty-three years beginning in the year after the excess groundwater increment is reported. Such charges are in addition to any replenishment reserve charges due under paragraphs 1 and 2.
(b) Pay a replenishment reserve fee each year beginning in the year following modification.
B. The district shall not levy annual membership dues,  replenishment reserve fees,  replenishment reserve charges or a reserve replacement component associated with replenishment activities performed under a resolution adopted pursuant to section 48-3772,  subsection B,  paragraph 10.
C. The district shall not use credits from a replenishment reserve subaccount established under section 45-859.01 to satisfy its replenishment obligations under a resolution adopted pursuant to section 48-3772,  subsection B,  paragraph 10.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3782 - Delinquent taxes; interest; failure to file report; civil penalties; violation; classification

48-3782.
Delinquent taxes;  interest;  failure to file report;  civil penalties;  violation;  classification
A. If an annual replenishment tax or contract replenishment tax is not paid when due,  the district shall charge interest at a rate of one per cent for each month or fraction of a month that the tax remains delinquent.
B. The district may bring suit in superior court in the county in which a member service area is located against the municipal provider to collect any delinquent annual replenishment tax or contract replenishment tax. In addition to allowing recovery of costs to the district as allowed by law,  the court may fix and allow as part of the judgment interest as provided in subsection A of this section. The court may also assess a civil penalty of not more than one thousand dollars per day that the taxes are delinquent. Any civil penalty assessed by the court shall be deposited by the district in the special fund established pursuant to section 48-3773,  subsection A,  paragraph 3 and shall be expended by the district only for the purposes authorized by this article.
C. Any person who violates this chapter by knowingly,  and with the intent to evade the provisions of this chapter,  filing with the district any false or fraudulent information in a report that is required by the district is guilty of a class 2 misdemeanor. A person who continues the violation after notice is guilty of a separate offense for each day of the violation.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3783 - Inspections, investigations and audits

48-3783.
Inspections,  investigations and audits
A. The district's authorized representative may enter at reasonable times on the property of a municipal provider required to provide reports under section 48-3775 to inspect and audit records required to be kept under section 48-3775,  and the owner,  manager or occupant of the property shall permit such entry.
B. The director of water resources and the director's authorized representative may enter at reasonable times on the property of the district or a municipal provider required to provide reports under section 48-3775 to inspect and audit records required to be kept under section 48-3775,  and the district or the owner,  manager or occupant of the property shall permit such entry.
C. Inspections and audits under subsections A and B of this section shall be on reasonable notice to the district,  or owner,  manager or occupant of the property,  as appropriate,  unless reasonable grounds exist to believe that such notice would frustrate the enforcement of this article. The district and the director shall each adopt standards for conducting inspections,  examining records and obtaining warrants pursuant to this section. The district and the director each may apply for and obtain warrants. If warrants are required by law,  the district and the director shall apply for and obtain warrants for entry and inspection to carry out the administrative and enforcement purposes of this article.
D. The district and the director may each require a person who is required to keep records under section 48-3775 to appear,  at reasonable times and on reasonable notice,  at the district or the director's office and produce such records and information as are specified in the notice to determine whether the records and reports required by section 48-3775 are complete,  true and correct.
E. The district or the director,  as the case may be,  shall provide a written report of each inspection and audit under this section to the person subject to such action.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3901 - County free library district; notice of proposed establishment; board of directors

48-3901.
County free library district;  notice of proposed establishment;  board of directors
A. The board of supervisors may establish at the county seat a county free library district for the county and for all cities and towns within the county as may elect to become a part of,  or to participate in,  the county free library district,  as provided in this article and title 11,  chapter 7,  article 1. The district may include branch libraries at locations determined by the board.
B. At least once each week for three successive weeks prior to taking action upon the establishment of the county free library district,  the board shall publish in the county notice of such contemplated action,  giving therein the date and time of the meeting at which the action is proposed to be taken.
C. The board of supervisors shall be the board of directors of the county free library district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3902 - Powers and duties; contracts between counties for use of library

48-3902.
Powers and duties;  contracts between counties for use of library
A. A county free library district organized under this article and title 11,  chapter 7,  article 1 is a political taxing subdivision of this state and has all the powers,  privileges and immunities granted generally to municipal corporations by the constitution and laws of this state including immunity of its property from taxation. The board of directors of a county free library district may offer the following:
1. Making information,  technology and resources available to every library patron.
2. Providing a place for studying,  researching,  reading and learning.
3. Providing educational and informational programs for all age groups.
4. Providing literacy promotion programs for all age groups,  with special emphasis on early literacy,  school readiness,  adult literacy,  digital literacy and workforce development.
B. The board of supervisors of a county in which a county free library district has been established under this article may enter into contracts with the board of supervisors of any other county to secure to the residents of the other county such privileges of the county free library as may by the contract be agreed on,  and on consideration as may be expressed in the contract that shall be paid into the county free library district fund. Thereafter the inhabitants of the other county shall have the privileges of the county free library agreed on by the contract.
C. The board of supervisors of the county may enter into a contract with the board of supervisors of another county in which a county free library district has been established under this article,  as provided in this section,  and may levy a library tax,  as provided in this article,  for the purpose of carrying out the contract,  but the making of the contract shall not bar the board of supervisors of the county during the continuance of the contract from establishing a county free library district under this article if one is not already established. On the establishment of such a county free library district the contract may be terminated on the terms agreed on by the parties to the contract,  or it may continue for the term of the contract.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3903 - Tax levies

48-3903.
Tax levies
The board of directors,  after a county free library is established,  shall annually levy in the same manner and at the same time as other county secondary property taxes are levied a county free library district tax sufficient to establish the district and to insure the payment of salaries,  maintenance and upkeep and other necessary expenses of the county free library district. The tax shall be levied and collected upon all property in the county and upon all property within incorporated cities and towns in the county.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3905 - Dissolution of district

48-3905.
Dissolution of district
A. After a county free library district has been established,  it may be dissolved in the same manner it was established.
B. At least once each week for three consecutive weeks prior to taking such action,  the board of directors shall publish in a newspaper designated by them and published in the county notice of the contemplated action,  stating the date and time of the meeting at which the contemplated action is proposed to be taken.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4001 - Establishment of district

48-4001.
Establishment of district
A. The board of supervisors of a county may adopt a resolution to establish a county jail district in the county for the purpose of acquiring,  constructing,  operating,  maintaining and financing county jails and jail systems and juvenile detention facilities,  but only if the inclusion of juvenile detention facilities is jointly requested by the sheriff and the presiding judge of the juvenile court and the board of supervisors finds that the public interest,  convenience and necessity will be served by including juvenile detention facilities,  as provided by this chapter. The district shall be established on voter approval of a property tax or excise tax pursuant to section 48-4021.
B. The resolution shall set a date for a hearing on the resolution,  not less than twenty-one nor more than forty days from the date of the resolution. The notice of the hearing shall be published once each week for at least three consecutive weeks before the hearing in a newspaper of general circulation in the county and shall be posted at least three weeks before the hearing in at least three public places in the county. The board shall meet at the time and place fixed for the hearing. At the hearing the board shall hear all persons who wish to appear in favor of or against establishment of the district.
C. If,  after the hearing,  it appears to the board that the public interest,  convenience and necessity will be served by establishing the district,  the board shall declare its findings and order the formation of the county jail district under a designated corporate name contingent on approval of a property tax or excise tax pursuant to section 48-4021. The board shall file a certified copy of the proceedings with the county recorder.
D. The board of supervisors may pay the necessary costs incurred in connection with the formation of the district from any monies available for that purpose.
E. The district includes the incorporated and unincorporated areas of the county.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4003 - Functional powers and duties

48-4003.
Functional powers and duties
A. A county jail district with the concurrence of the sheriff may enter into intergovernmental agreements with the United States,  this state,  any county,  incorporated cities and towns and any other governmental entity to maintain and operate jails and juvenile detention facilities for the governmental entity or another county or county jail district for joint or cooperative construction,  maintenance and operation of jail facilities and juvenile detention facilities.
B. Notwithstanding section 31-121 or any other provision of law,  the district shall receive all persons committed to jail or juvenile detention by competent authority of the county or any political subdivision in the district. The cost of providing for such prisoners or detainees is a charge of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4004 - Juvenile detention facilities

48-4004.
Juvenile detention facilities
A. If a county jail district was established before August 6,  1999 or if approved pursuant to section 48-4023.01,  the board of supervisors may adopt a resolution authorizing the district to acquire,  construct,  operate,  maintain and finance juvenile detention facilities.
B. The resolution shall set a date for a hearing on the resolution,  no less than twenty-one or more than forty days from the date of the resolution. The notice of the hearing shall be published once each week for at least three consecutive weeks before the hearing in a newspaper of general circulation in the county and shall be posted at least three weeks before the hearing in at least three public places in the county. The board shall meet at the time and place fixed for the hearing. At the hearing,  the board shall hear all persons who wish to appear in favor of or against the resolution.
C. If,  after the hearing,  it appears to the board that the public interest,  convenience and necessity will be served by authorizing the district to acquire,  construct,  operate,  maintain and finance juvenile detention facilities,  the board shall declare its findings and either call a district-wide special election or place the issue on the ballot of a regular general election held in the district. The board shall specify on the ballot:
1. A summary of the board's findings under this section.
2. A summary of the projected costs of the facility over the first five years of acquisition,  construction and operation.
3. The amount of additional tax revenues that will be required to finance the facility.
D. If approved by the qualified electors voting at the election,  the district may proceed to acquire,  construct,  operate,  maintain and finance juvenile detention facilities as provided in this chapter.
E. If the board of supervisors determines that there are insufficient revenues to operate and maintain all facilities of the district,  the board of supervisors shall ensure that the adult jail facilities have priority for district revenues. The county shall continue to have authority to fund juvenile detention facilities.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4005 - Management of juvenile detention facilities

48-4005.
Management of juvenile detention facilities
Notwithstanding any provisions in this article authorizing the sheriff to operate and manage facilities of the district,  the presiding judge of the juvenile court shall supervise the juvenile detention facilities as provided in section 8-306 and may appoint a person of good moral character to operate and manage the juvenile detention facilities.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4021 - Community corrections taxes; election

48-4021.
Community corrections taxes;  election
A. If approved at an election pursuant to this section,  the district board of directors may levy either an excise tax in the district as provided by section 48-4022 or an ad valorem tax on the taxable property in the district as provided by section 48-4023. A district may not levy both an excise tax and an ad valorem property tax.
B. If the board of directors proposes an excise tax levy,  the board,  by resolution,  shall either order and call a district-wide special election or place the issue on the ballot of a regular general election held in the district. If the board proposes an ad valorem tax,  the board,  by resolution,  shall order and call a district-wide election to be held on the first Tuesday following the first Monday in November as prescribed by section 16-204,  subsection B,  paragraph 1,  subdivision (d). The board shall specify on the ballot the purpose of the tax,  the maximum rate of tax,  the number of years for which the tax will be authorized and the estimated future revenue needs including the maintenance of effort requirements imposed on the county by this article. The rate of tax shall not exceed the limits prescribed by this article. To be valid the tax authorization must be approved by a majority of the qualified electors voting at the election.
C. In addition to any other requirements prescribed by law,  the board shall prepare,  print and distribute publicity pamphlets concerning the tax issue proposed. The board shall distribute one copy of the publicity pamphlet to each household containing a registered voter in the district at least ten but not more than thirty days before the election. The publicity pamphlet shall contain all of the following:
1. The date of the election.
2. Polling places and the times the polling places will be open.
3. A true copy of the title and text of the resolution proposing the tax.
4. A summary of the purposes for which the tax is proposed to be levied.
5. The estimated revenue needs,  including the maintenance of effort requirements imposed on the county by this article,  for the described purposes.
6. An estimate of the annual amount of revenues to be raised from the proposed tax levy.
7. Arguments for and against the proposed tax levy.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4022 - Excise tax

48-4022.
Excise tax
A. The board of directors of a district in a county having a population of less than one million five hundred thousand persons according to the most recent United States decennial or special census may by resolution order the approval of a district excise tax to be placed on the ballot of an election pursuant to section 48-4021. If a majority of the qualified electors voting at the election approves the county jail district excise tax,  the board of directors may by resolution levy,  and if levied,  the department of revenue shall collect,  a tax beginning January 1 or July 1,  whichever date first occurs at least three months after the district resolution approving the tax levy. The tax rate shall be a percentage of the excise tax rate prescribed by section 42-5010,  subsection A applying to each person engaging or continuing in the district in a business taxed under title 42,  chapter 5,  article 1 and section 42-5352,  subsection A determined as follows:
1. In counties having a population of five hundred thousand persons or less:
(a) To which section 48-4024 applies,  not to exceed ten percent of each rate prescribed by section 42-5010,  subsection A and section 42-5352,  subsection A.
(b) To which section 48-4024.01 applies,  not to exceed 6.6 percent of each rate prescribed by section 42-5010,  subsection A and section 42-5352,  subsection A.
2. Five percent of each rate prescribed by section 42-5010,  subsection A and section 42-5352,  subsection A,  in counties having a population of more than five hundred thousand persons but less than one million five hundred thousand persons.
B. If a district levies an excise tax under subsection A of this section,  the board of directors,  by resolution,  may also levy,  and if levied,  the department of revenue shall collect,  a use tax on each retail electric or natural gas customer using or consuming electricity or natural gas in the district and subject to use tax pursuant to section 42-5155. The use tax levied pursuant to this subsection shall be applied as a percentage of the use tax rate imposed by title 42,  chapter 5,  article 4 equal to the percentage determined under subsection A,  paragraph 1 or 2 of this section,  as applicable.
C. The tax applies in both incorporated and unincorporated areas of the county.
D. At the end of each month the state treasurer shall transmit the net revenues collected pursuant to this section to the district treasurer who shall deposit the revenues in the county jail district general fund.
E. Unless the context otherwise requires:
1. Section 42-6102 governs the administration of the tax imposed pursuant to subsection A of this section.
2. Title 42,  chapter 5,  article 4 governs the administration of the use tax imposed pursuant to subsection B of this section.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4023 - Property tax levy

48-4023.
Property tax levy
A. If a majority of the qualified electors voting at an election held pursuant to section 48-4021 approves a county jail district ad valorem property tax,  on or before the third Monday in August each year the district shall certify to the county board of supervisors the amount of taxes to be levied for the taxable year on the taxable property in the district which,  together with unexpended balances carried forward from the previous fiscal year and revenues from all other sources,  is necessary to pay the maintenance and operation expenses of the district in carrying out the objects and purposes of this chapter.
B. The board of supervisors shall levy a secondary property tax on the taxable property in the district,  at the same time and in the same manner as county taxes are levied,  sufficient to provide the amount certified under subsection A of this section,  but the tax rate is limited to,  and shall not exceed in any event,  twenty cents per one hundred dollars of assessed valuation,  except as provided in subsection D of this section. The tax revenues collected pursuant to this section shall be paid to the district treasurer and deposited in the county jail district general fund and used solely for the purposes for which they were collected.
C. The tax shall be levied on all of the taxable property in the district.
D. Notwithstanding subsection B of this section,  for tax years 2006,  2007 and 2008,  the district may certify and the board of supervisors shall levy a secondary property tax on the taxable property in the district in an amount equal to the amount levied in tax year 2005.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4023.01 - Property tax levy for juvenile detention facilities

48-4023.01.
Property tax levy for juvenile detention facilities
A. If a majority of the qualified electors voting at an election held pursuant to section 48-4021 approves an ad valorem property tax for the district that includes juvenile detention facilities or if a majority of the qualified electors voting at an election held pursuant to section 48-4004 approves the inclusion of juvenile detention facilities in a district that was created by an election held pursuant to section 48-4021,  the district may impose an ad valorem property tax pursuant to this section. The district shall certify to the county board of supervisors on or before the third Monday in August of each year the amount of taxes to be levied in addition to the levy in section 48-4023 for the taxable year on the taxable property in the district. The amount certified together with unexpended balances carried forward from the previous fiscal year and revenues from all other sources shall be the amount necessary to pay the maintenance and operation expenses of the district in carrying out this chapter in relation to juvenile detention facilities.
B. The board of supervisors may levy a secondary property tax on the taxable property in the district at the same time and in the same manner as county taxes are levied in an amount that is sufficient to provide the amount certified pursuant to subsection A of this section. The tax rate is limited to ten cents per one hundred dollars of assessed valuation,  except as provided in subsection D of this section. The tax revenues collected pursuant to this section shall be paid to the district treasurer for deposit in the county jail district general fund and shall be used solely for juvenile detention facilities.
C. The tax shall be levied on all of the taxable property in the district.
D. Notwithstanding subsection B of this section,  for tax years 2006,  2007 and 2008,  the district may certify and the board of supervisors shall levy a secondary property tax on the taxable property in the district in an amount equal to the amount levied in tax year 2005.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4024 - County maintenance of effort

48-4024.
County maintenance of effort
A. The county in which a county jail district is established shall maintain its support of corrections facilities and services operated,  maintained and performed by the district. If the district includes juvenile detention facilities and services,  the county shall also maintain its support of the juvenile detention facilities and services operated,  maintained and performed by the district. Each fiscal year the county shall pay the amount determined under subsection B of this section to the district treasurer in twelve equal monthly installments for deposit in the county jail district general fund.
B. The auditor general shall determine the amount expended by the county for maintenance and operation of correctional facilities and programs in the fiscal year immediately preceding the first fiscal year in which a county jail district tax levy is effective under this article. If the district includes juvenile detention facilities and services,  the auditor general shall determine the amount spent by the county for maintenance and operation of juvenile detention facilities and services in the fiscal year immediately preceding the first fiscal year in which the expenditures for juvenile detention facilities and services are transferred to the district. This total amount is the base expenditure. Any outstanding debt due from a city,  the state or the United States for the county housing prisoners pursuant to section 31-121 shall be excluded from the base expenditure calculation. As part of the annual county audit the auditor general shall determine the amount to be paid by the county to the district treasurer for the fiscal year by adjusting the amount the county paid to the district treasurer in the preceding fiscal year,  or the base expenditure,  by the lesser of the percentage change in the county's primary property tax levy limitation from the preceding year pursuant to section 42-17051 or the annual change in the GDP price deflator,  as defined in section 41-563.
C. Notwithstanding subsections A and B of this section,  the district may reimburse the county for the actual cost of indirect or collateral services provided to the district by the county,  including services relating to human resources,  information systems,  purchasing,  budget and finance and the offices of the county manager,  the county treasurer,  the county recorder and the county attorney. The district may choose to perform for itself any of the services provided by the county instead of receiving services from the county except for election and financial services and those other services that the county is required by law to provide to the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4025 - County jail district general fund; annual audit

48-4025.
County jail district general fund;  annual audit
A. The board of directors shall establish and administer a county jail district general fund consisting of revenues from approved taxes under this article,  county maintenance of effort payments under section 48-4024 or 48-4024.01 and any other available revenues for that purpose from federal,  state,  local and private sources.
B. The board of directors shall separately account for monies received as county maintenance of effort payments and may expend other monies in the fund only after the expenditure of all county maintenance of effort monies currently deposited in the fund.
C. The board of directors shall retain any monies remaining unexpended or unencumbered in the fund at the end of the fiscal year and may allocate these monies as necessary to:
1. Reduce the county primary property tax levy.
2. Reduce the subsequent year's levy for the district.
3. Reduce the district's debt.
4. Be held as reserves for years in which district revenues are insufficient to meet district expenditures.
5. Offset future district construction and maintenance costs.
D. The board of directors shall cause an audit to be made of the fund either by a certified public accountant within ninety days after the close of each fiscal year or in conjunction with the annual county audit pursuant to section 41-1279.21. The board shall immediately file a certified copy of the audit with the auditor general. The auditor general may make such further audits of the fund as necessary and take appropriate action relating to the audit pursuant to title 41,  chapter 7,  article 10.1. If the auditor general takes no official action within thirty days after the audit is filed,  the audit is deemed sufficient. The board of directors shall pay the costs of the certified public accountant and the auditor general under this section from the fund.
E. Any jail district formed after January 1,  2000 shall only allocate monies based on subsection C,  paragraphs 2 through 5 of this section.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4026 - Adjustment of municipal expenditure limitation

48-4026.
Adjustment of municipal expenditure limitation
Pursuant to article IX,  section 20,  subsection (4),  Constitution of Arizona,  if a city or town enters into an intergovernmental agreement for the district to maintain and operate a jail for the municipality under section 48-4003,  the economic estimates commission shall adjust the city's or town's expenditure limitation by decreasing the base limit by the jail costs transferred to the district.
2023 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.