reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3073 - Notification to state land department of state lands included within district; sale or lease of land subject to irrigation assessments

48-3073.
Notification to state land department of state lands included within district;  sale or lease of land subject to irrigation assessments
All irrigation districts within the state which include within their boundaries state lands which may be irrigated from the proposed irrigation works of the district shall,  as soon as the permanent boundaries thereof are fixed and established,  deliver to the state land department a certified map of the district upon which shall be delineated the state lands within the district susceptible of irrigation from its proposed irrigation works. The state land department shall upon receipt thereof make a notation upon the department records of such state lands. In all leases or sales of such lands the leases or certificates of purchase issued thereon shall contain provisions requiring strict compliance by the lessees or purchasers with the provisions of this article.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3074 - Validation of prior assessments against state lands

48-3074.
Validation of prior assessments against state lands
All assessments and charges levied prior to July 14,  1922 against lands located within irrigation districts and susceptible to irrigation from the proposed works of such districts,  the legal titles to which are vested in the state,  are validated and declared to be a lien against such lands and subject to the provisions of this chapter.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3075 - Sale of state land; lessee on land credited with water right acquired by payment of district assessments

48-3075.
Sale of state land;  lessee on land credited with water right acquired by payment of district assessments
If a sale is made of state lands as described in section 48-3073,  a lessee in possession thereof at the time of sale shall,  in addition to having his improvements placed thereon appraised in the manner provided by law,  be credited with the water right acquired through the payment of the district assessments and charges paid by him,  and such water right shall be considered and appraised as an improvement made upon the lands.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3076 - Nonliability of state

48-3076.
Nonliability of state
Nothing in this chapter shall be construed as creating a lien against the interest of the state in any state lands,  nor an obligation against the state to pay charges,  assessments or debts incurred by irrigation districts against state lands located within the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3077 - Assessment of United States lands within district; status of entrymen

48-3077.
Assessment of United States lands within district;  status of entrymen
A. Public lands of the United States,  entered and unentered,  within the boundaries of an irrigation district organized in this state shall be assessed for district purposes in the manner provided by law to the extent authorized by an act of Congress entitled,  " an act to promote reclamation of arid lands, "  approved August 11,  1916,  or any other law enacted by the Congress relating thereto.
B. Resident entrymen of public lands shall be qualified as petitioners for the organization of an irrigation district,  and entrymen residing on lands included within any district,  the plans and maps of which have been approved by the secretary of the interior,  if otherwise qualified,  shall be qualified electors at elections upon bond issues and special assessments whether or not they are real property taxpayers for the purpose of general taxation. Such entrymen shall be deemed holders of lands within any irrigation district for the purpose of qualifying as electors for irrigation district purposes in general. They shall share all privileges and obligations of private landowners within the district including the right to hold office,  subject to the acts of Congress referred to in this section.
C. The board of directors of an irrigation district may make investigations,  and,  based thereon,  assurances to the secretary of the interior necessary to comply with such acts of the Congress.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3091 - Organization of district for purpose of cooperating with United States under reclamation laws; power of districts to contract

48-3091.
Organization of district for purpose of cooperating with United States under reclamation laws;  power of districts to contract
In addition to the purposes otherwise authorized by law,  irrigation districts may be organized for the purpose of cooperating with,  and all irrigation districts organized under this chapter shall have the power to cooperate and contract with,  the United States under the reclamation laws of the United States for the purpose of constructing irrigation or drainage works or levees for the protection of lands in the district,  or for acquiring,  purchasing,  extending,  operating or maintaining works already constructed,  or supplying water,  or for assuming indebtedness of the United States,  as principal or guarantor,  on account of or affecting lands of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3092 - General powers of board; terms of contract with United States

48-3092.
General powers of board;  terms of contract with United States
A. The board of directors shall perform all acts deemed necessary to carry out the powers set forth in this article. The board may enter into any obligation or contract with the United States for the purposes set forth in section 48-3091,  and may provide therein for the delivery,  distribution and apportionment of the water for the lands of the district in accordance with the acts of Congress applicable thereto and the rules and regulations of the secretary of the interior thereunder.
B. Provision may be made in the contract for the refusal of water service to any lands which become delinquent in the payment of any assessment levied for the purpose of carrying out a contract between the district and the United States. The contract may provide for the conveyance of water rights or other property of the district to the United States as partial consideration for the privileges obtained by the district under the contract,  and if a contract is made with the United States as provided in this article,  bonds of the district may be transferred to or deposited with the United States,  if so provided by the contract and authorized as set forth in this article,  at not less than eighty-five per cent of their par value to the amount to be paid by the district to the United States,  or any part thereof. The interest or principal,  or both,  on the bonds shall be raised by assessment and levy as prescribed by this article and shall be paid to the United States and applied as provided in the contract. Districts cooperating with the United States may lease water to private lands,  entrymen or municipalities in the neighborhood of the district pursuant to the contract with the United States.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3093 - Bonds deposited with United States; collection of monies

48-3093.
Bonds deposited with United States;  collection of monies
Bonds deposited with or transferred to the United States may call for the payment of such interest not exceeding seven per cent per annum,  may be of such denominations and call for the repayment of the principal at such times as may be agreed upon between the board and the secretary of the interior. The contract with the United States may likewise call for the payment of the amount or amounts to be paid by the district to the United States or any part thereof at such times and in such installments and with such interest charges not exceeding seven per cent per annum as may be agreed upon,  and for assessment and levy therefor as provided in this article. The board on behalf of the district may accept appointment of the district as fiscal agent of the United States,  or authorization of the district by the United States to make collection of monies for or on behalf of the United States in connection with any federal reclamation project,  whereupon the district may so act and assume the duties and liabilities incident to such action,  and the board may do any and all things required by the rules and regulations established by any department of the United States relating thereto.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3094 - Election upon question of contract; judicial determination of validity of contract and proceedings

48-3094.
Election upon question of contract;  judicial determination of validity of contract and proceedings
A. Any proposal to enter into a contract with the United States for the repayment of construction monies,  the cost of a water supply or the acquisition of property,  and to issue bonds,  if any are proposed,  shall be voted upon at an election which shall be held as nearly as practicable in accordance with elections for the issuance of district bonds.
B. Notice of the election shall contain,  in addition to the information required in regular district bond elections,  a statement of the maximum amount of money to become payable to the United States for construction purposes,  cost of water supply or acquisition of property,  exclusive of penalties and interest,  together with a general statement of the property,  if any,  to be conveyed by the district as provided by this article.
C. The ballots at the election shall contain a brief statement of the general purpose of the contract and the amount of the obligation to be assumed,  with the words " contract   yes, "  and " contract   no, "  or " contract and bonds   yes, "  and " contract and bonds   no, "  as the case may be.
D. The board of directors may by petition filed in the superior court of the county in which the office of the district is located institute a proceeding for the purpose of having a judicial determination of the validity of the contract,  the regularity and legality of the proceedings of the board for the authorization of the board to enter into the contract,  the authority for and the validity of the issuance and deposit or transfer of the bonds,  if any,  and the validity of the organization of the district. Such proceedings shall be had as other judicial examinations and judgments as to the validity of bonds as provided by this chapter. The proceeding may be instituted by any person interested as an elector,  taxpayer or property owner.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3095 - Conveyance of district property to United States

48-3095.
Conveyance of district property to United States
Any rights of way or other property owned or acquired by the district may be conveyed by the board of directors to the United States if it is required for the construction,  operation or maintenance of works by the United States for the benefit of the district under any contract entered into with the United States pursuant to this article.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3096 - Payments due under contract with United States; district assessments; determination of rate

48-3096.
Payments due under contract with United States;  district assessments;  determination of rate
A. All payments due or to become due to the United States under any contract between the district and the United States,  including payments of interest and principal on bonds required in connection with the deposit or transfer thereof to the United States,  shall be paid,  unless otherwise provided by contract,  by revenue derived from annual assessments,  apportioned as prescribed by this article and levies therefor,  upon real property within the district assessable for district purposes under the laws of the state. Such real property shall remain liable to assessment and levy for the payments provided by this section. The board of directors shall include in its annual estimate all amounts necessary to meet all payments to the United States when due as provided in the contract.
B. Assessments for such purposes need not be uniform in amount per acre over the irrigable lands of the district,  but shall accord in amount with the provisions of the contract between the United States and the district,  the laws of the United States applicable thereto,  and the notices and regulations issued pursuant to such laws. If the contract is for the assumption by the district as principal or guarantor of indebtedness to the United States theretofore existing on account of district lands,  there shall be further taken into account the provisions of existing contract carrying such indebtedness and the amounts of such liens released pursuant to the contract between the United States and the district. The amount of assessment for each parcel of land shall be set forth in a certificate,  a copy of which shall be transmitted to the board of supervisors of each county in which any lands of the district are located,  together with other matters required by law to be certified. In making and levying assessments for payments due the United States under any such contract the law governing assessments for irrigation district purposes shall be complied with as nearly as practicable.
C. This section shall not be construed to relieve the district from the obligation to pay the defaults of any lands within the district unless otherwise provided by the contract. Monies collected by assessment and levies to perform any contract with the United States shall be kept in a fund known as a " United States contract fund, "  to be used for payments due to the United States under any such contract.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3097 - Powers of district and United States for purpose of carrying out contract

48-3097.
Powers of district and United States for purpose of carrying out contract
A. When a contract is entered into between the United States and an irrigation district pursuant to this article,  the engineering investigations,  letting of contracts by the district and related undertakings related to the construction of works,  purchase thereof or of a water supply,  or acquisition of property,  may be done and performed by the United States or the district,  or as provided by the contract between the United States and district.
B. The officers,  agents and employes of the United States or the district may enter upon any land in the district to make surveys or locate sites for construction of works in furtherance of such engineering investigations.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3098 - Consent of secretary of interior required to dissolve or change boundaries of district or release lands from bonded indebtedness

48-3098.
Consent of secretary of interior required to dissolve or change boundaries of district or release lands from bonded indebtedness
When a contract has been entered into between the United States and an irrigation district,  the district shall not be dissolved nor shall the boundaries be changed,  nor shall any specific parcel of land be released or discharged from the outstanding bonded indebtedness of the district,  in pursuance of bonds deposited with or transferred to the United States,  by payment of a proportion of such indebtedness as provided in this article,  except upon the written consent of the secretary of the interior filed with the official records of the district. If consent is given and lands are excluded,  the excluded lands shall be free from all liens and charges for payments to become due to the United States.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3111 - District treasurer

48-3111.
District treasurer
A. Except in those districts operating on a cash basis as provided in section 48-3132,  the county treasurer of the county in which the office of an irrigation district is located shall be ex officio treasurer of the district. The county treasurer shall be liable upon his official bond and to criminal prosecution for malfeasance,  misfeasance or failure to perform any duty imposed or prescribed by this chapter upon such officer either as county treasurer or district treasurer to the full extent provided by law in other cases relating to the duties of a county treasurer.
B. The county treasurer of each county in which an irrigation district is located wholly or in part shall receive,  collect and receipt for all district monies and for taxes levied under the provisions of this chapter. When tax monies of the district are received by the treasurer he shall receipt therefor in the same manner and at the same time that receipts are given for taxes upon real estate for county purposes.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3112 - Estimate of annual financial requirements

48-3112.
Estimate of annual financial requirements
A. The board of directors,  not later than July 1 each year,  shall estimate the amount of money required to meet the obligations of the district for the next fiscal year,  including maturing bonds and interest,  maintenance and operating and current expenses,  together with such additional amount necessary to meet any deficiency in the payment of items of expense incurred during any previous year,  and to provide funds for purchases of lands sold for delinquent taxes. The board may include in the estimate the amount of money required for the repayment of all or any part of district taxes paid for any preceding year in any case in which the district taxes remaining unpaid for such year have been cancelled as provided in section 48-3125.
B. The estimates shall be fully itemized to show the amount required for each of the funds into which the money of the district is divided by the treasurer,  and the total amount of the estimated expenses.
C. The estimate shall be entered in full upon the records of the district and a certified copy thereof transmitted to the board of supervisors of each county in which any lands of the district are located,  together with a certified copy of the records showing the total number of acres of taxable land of the district and a description of such portions thereof as are located in each county,  including all lands within the boundaries of the district not excluded by an order made under the provisions of this chapter.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3113 - Estimate by board of supervisors upon failure of district board to provide estimate

48-3113.
Estimate by board of supervisors upon failure of district board to provide estimate
A. If the board of directors neglects,  fails or refuses to provide estimates and certificates for the district assessment and levy of taxes,  the board of supervisors shall make the levy in such amount as it deems sufficient for the purpose of the district for any fiscal year.
B. The board of supervisors,  upon the request of any person holding a fully matured,  unpaid and undisputed evidence of district indebtedness which has been presented to the board of directors for inclusion in the district estimate of expenditures,  and which has been omitted therefrom,  shall make such levy of taxes upon the taxable property of the district as will provide for the payment of such indebtedness of the district held by the person,  and any other indebtedness of the district as shown by such person to exist. Levies so made shall be collected and enforced in the same manner as tax levies for district purposes.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3114 - Determination of tax rate; fiscal year

48-3114.
Determination of tax rate;  fiscal year
A. The board of supervisors of each county in which taxable lands of an irrigation district are situated shall add to the amount certified by the board of directors of the district as the total amount necessary to be raised by taxation for any fiscal year an additional amount equal to fifteen per cent of the gross amount so certified and,  based upon the total so ascertained,  shall fix and determine the rate per acre at which each acre of taxable lands of the district shall be taxed in the county for district purposes. The total of each assessment shall be computed at the acreage amount so fixed and extended upon the rolls by the officers authorized by law to compute and extend general county taxes thereon. The amount shall be assessed to the same person to whom the county taxes are assessed,  and the board shall levy the taxes so assessed in the same manner and at the same time as the levy of general county taxes. When so levied the district taxes shall become a lien upon the real estate taxed which shall be in force and effect until the taxes and all penalties and interest thereon are paid.
B. The board of directors shall designate the fiscal year of the district and notify the board of supervisors of the designation.
C. When a tax levied and assessed to meet an existing obligation is in force,  uncollected and unexpended,  a reassessment or second levy for the same purpose shall not be made,  whether or not the obligation is changed in form.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3115 - Entry of district taxes and assessments upon assessment roll

48-3115.
Entry of district taxes and assessments upon assessment roll
A. In each county in which a portion of the lands included within an irrigation district are located,  appropriate columns shall be provided in the county tax rolls for the entry of assessments and special taxes levied upon lands of the district.
B. The county assessor of each of such counties shall enter upon the assessment rolls opposite the name of each person,  firm or corporation assessed for county and state purposes a description of all lands of the district subject to assessment for the purposes of the district and shall show the number of acres thereof in each assessment,  or if the owners of any of such lands are unknown,  they shall be assessed to the unknown owner.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3116 - Manner of assessment and levy

48-3116.
Manner of assessment and levy
All district taxes upon each acre of land in a district subject to taxation for district purposes shall be assessed and taxes levied thereon at a uniform rate per acre,  which shall be that proportion of the whole amount of the taxes to be raised for district purposes that one acre bears to the total number of taxable acres of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3117 - Acceptance of warrants of district in payment of district taxes

48-3117.
Acceptance of warrants of district in payment of district taxes
A. District warrants drawn against any fund established by the board of directors or by law for which district taxes have been levied and assessed shall be received and accepted in payment of district taxes notwithstanding any provision of this article for the apportionment or division of district monies or tax collections into different funds. District warrants substantially complying with this article shall be prima facie evidence of the purposes for which they were issued and delivered and of their qualification for acceptance in payment of taxes,  and shall be accepted as such by the respective county treasurers.
B. When district tax monies have been deposited by the district treasurer in a district fund and such monies,  together with district warrants accepted in payment of district taxes,  exceed the amount appropriated for that fund,  the district secretary shall transfer from such fund,  and apportion to other district funds,  such excess tax monies so deposited so that each district fund shall,  on final budget accomplishment,  receive its proper proportion of district tax collections notwithstanding any deferment incidental to the acceptance of district warrants.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3118 - Payment of district taxes without paying other taxes

48-3118.
Payment of district taxes without paying other taxes
A. When a parcel of land is assessed for taxes for irrigation district purposes,  such tax and each installment thereof for the district may be paid separately without paying other property taxes assessed against the same property. The county treasurer shall receive such payments and shall give the person paying them a receipt therefor showing the name of the district,  a description sufficient to identify the property assessed,  the total amount of such tax,  the amount paid and the name of the person paying the tax.
B. This section shall not be construed to permit the payment of any other tax without at the same time paying the taxes of the district assessed against the same property.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3119 - Applicability of state tax laws; exemption of state lands

48-3119.
Applicability of state tax laws;  exemption of state lands
A. All taxes levied and assessed under this chapter shall become due and delinquent and shall become a lien on the real property assessed at the same time as general county taxes.
B. All provisions of the general revenue laws for the assessment,  levying and collection of taxes on real estate for county purposes shall be applicable to the assessment,  levy and collection of taxes for the purpose of this chapter so far as applicable,  including all remedies of such revenue laws for collecting delinquent taxes and provisions relating to sales of real property for delinquent taxes.
C. Title of the state to any lands in the district shall not be subject to the lien of any district tax levied against the interest of lessees or purchasers of such state lands,  and no district tax shall be levied upon state lands except to the extent of interest of lessees or purchasers thereof in such lands.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3120 - Sale of delinquent lands by district secretary upon failure of treasurer to act

48-3120.
Sale of delinquent lands by district secretary upon failure of treasurer to act
When the district treasurer fails for a period of two or more years to enforce the provisions of law relating to the sale of lands for the payment of delinquent taxes,  the secretary of the district may,  upon order of the board of directors,  perform the duties imposed by law upon the district treasurer with respect to irrigation district taxes,  as ex officio deputy district treasurer,  with like force and effect. For such purposes the secretary shall have access to the records and facilities of the county or district treasurer's office. When sales of land are made by the secretary as provided by this section,  such sales shall be made for delinquent district taxes only.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3121 - Purchase by district of lands sold at tax sale; resale by district

48-3121.
Purchase by district of lands sold at tax sale;  resale by district
A. At a sale of taxable property in the district for delinquent taxes,  the irrigation district may become the purchaser thereof and hold title thereto with the same rights and powers as persons. The board of directors of the district may provide district funds for such purchases and may lease,  sell and assign or otherwise dispose of the property so acquired for not less than an amount equal to the amount paid for the property,  together with interest at the rate of six per cent per annum thereon from the date of purchase and an amount equal to the pro rata amount of current taxes for district purposes during the period of ownership.
B. If property so acquired by the district at tax sale has not been disposed of,  then on petition of five qualified electors of the district the question of selling lands so held and unsold on other and different terms and conditions shall be submitted to the qualified electors of the district at the next regular election of the district and the board of directors may then sell the lands upon the terms and conditions adopted at the election.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3122 - Payment of bonded indebtedness; release of lands

48-3122.
Payment of bonded indebtedness;  release of lands
A. Payment of the amount necessary to be made for releasing any parcel of land from the outstanding bonded indebtedness of the district may be made with the district bonds,  matured interest coupons or warrants,  at their par value or with an aggregate amount of bonds,  interest coupons or warrants which singly,  or in the aggregate do not exceed the total amount necessary for release of such land,  and to which aggregate amount a money payment is added sufficient to pay for release of such land.
B. The treasurer of the district shall accept payment made as provided by this section,  and upon receipt of any bonds,  coupons or warrants,  shall immediately cancel them,  and they shall not thereafter be reissued,  negotiated or circulated.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3123 - Issuance of certificate of release upon payment of bonded indebtedness

48-3123.
Issuance of certificate of release upon payment of bonded indebtedness
Upon full payment of the indebtedness upon any parcel of land as provided by this chapter,  the county treasurer shall issue a certificate reciting the fact of such payment and deliver the certificate to the person making payment. The certificate may be recorded in the office of the county recorder of the county in which the parcel of land is located and from delivery thereof the certificate shall operate as a release and discharge of the lands described therein from further taxation to meet payments of principal or interest upon the district bonds then outstanding,  except in the event of a default of the district in payment of the bonds at maturity,  taxes may be levied on such parcel of land to meet the deficiency. If property so released is taxed to pay the deficiency it shall be entitled to all benefits accruing from the purchase of lands sold at tax sales.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3125 - Application of tax monies; exceptions as to surplus

48-3125.
Application of tax monies;  exceptions as to surplus
A. All money raised by taxation on the estimated assessment and levy for purposes authorized by this chapter shall be applied to the objects for which levied,  and may be used for no other purpose,  but if there is a surplus in a fund at any time,  and there is no demand for the money in such fund,  the board of directors may by order entered upon its minutes direct the treasurer of the district to transfer the surplus to another fund. When the purposes of a fund for which taxes have previously been levied have been satisfied by monies from another source,  and there are no outstanding warrants against such fund,  the district treasurer shall upon order of the board deposit all monies thereafter collected on account of such fund into another fund or funds designated by the order of the board.
B. When the purposes of a fund for which district taxes have previously been levied in any year or years have been satisfied by refinancing or refunding of the district's outstanding bonds and other indebtedness,  and there are no outstanding warrants or other obligations or indebtedness against such fund,  upon order of the board of directors of the district,  the board of supervisors of each county in which any portion of the lands of the district are located shall adopt a resolution releasing all lands in the county upon which district taxes for such purposes remain unpaid from the lien of the taxes,  interest,  costs and penalties,  and directing that the lien be cancelled upon the books of the county treasurer of the county,  and the treasurer of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3126 - Payment of claims; imprest fund; purpose

48-3126.
Payment of claims;  imprest fund;  purpose
A. No claim shall be paid by the district treasurer until it has been allowed by the board. Subject to subsection B of this section,  claims are to be paid upon warrants signed by the president and countersigned by the secretary.
B. The board of directors may by order entered upon its minutes direct that on the fifteenth day of each month until further ordered by the board all monies collected during the preceding calendar month for the maintenance,  operation and current expenses of the district be remitted by the district treasurer directly to the district for the purpose of establishing and maintaining an imprest fund to facilitate payments of accounts and expenses incurred in the ordinary course of business. No payment may be made from the imprest fund without the approval of the board. All amounts paid into or which become part of an irrigation district imprest fund may be invested or reinvested by the board in the manner and so far as practical with the same duties,  limitations and obligations provided in section 48-2979. All monies earned as interest or otherwise derived pursuant to this section shall be credited to the imprest fund.
C. The warrants shall state the date when the claim was allowed by the board and from what fund payable. If the district treasurer does not have sufficient money on hand in the fund to pay the warrant when it is presented for payment,  he shall endorse thereon the date when presented and the words " Not paid for want of funds - -this warrant draws interest from this date at six per cent per annum, "  and sign the endorsement,  and from the date of endorsement the warrant shall draw interest at the rate of six per cent per annum until paid.
D. When the warrant is first presented for payment,  if there is any money in the fund upon which the warrant was drawn,  the money shall be applied and endorsed thereon,  and the warrant registered for the unpaid balance only.
E. All claims against the district shall be verified in the same manner as claims against counties,  and upon filing the claim it shall be numbered consecutively by the secretary and filed in the office of the district. The secretary of the district may administer oaths to persons verifying claims with the same authority as a notary public.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3127 - Warrant register; form of warrant

48-3127.
Warrant register;  form of warrant
A. The district treasurer shall keep a separate district register in which he shall enter each warrant presented for payment,  showing the date and amount of the warrant,  to whom payable,  the date of presentation for payment,  the date of payment and the amounts paid in redemption thereof. Warrants shall be paid in the order of presentation. All warrants shall be drawn payable to the claimant or order as county warrants are drawn.
B. Nothing in this article shall preclude the board of directors from adopting a special form of warrant fixing the time of payment and a lesser rate of interest,  whereupon the special warrants shall be payable only at the time fixed and shall bear interest only at the rate set forth on the face thereof.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3128 - Issuance of warrants or promissory notes for loans

48-3128.
Issuance of warrants or promissory notes for loans
A. The board of directors may borrow money for necessary district expenses,  obligations and expenditures upon the security of and not exceeding the amount of district taxes then levied and assessed and as evidence of the loan may issue and deliver district warrants drawn upon the district fund or funds levied and assessed for paying the expense items,  obligations or expenditures for which such money is borrowed. No borrowing shall be made for any purpose in excess of the taxes then levied and assessed for such purpose.
B. The board of directors may,  in lieu of warrants,  deliver promissory notes as evidence of loans. The notes may be secured by collateral pledge of district assessments or tax monies as collected and not otherwise appropriated. District notes shall be payable at the district office or at a bank or place designated therein,  but shall not be receivable in the payment of taxes.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3129 - Monthly financial report by district treasurer

48-3129.
Monthly financial report by district treasurer
On the fifteenth day of each month the district treasurer shall report to the secretary all monies collected during the preceding calendar month,  the name or names and the lands from whom and on account of which the monies have been received and the district funds to which they have been credited,  the amounts of monies in his hands to the credit of the respective funds of the district,  a statement of the amount of warrants paid by him during the previous calendar month,  and the amount of registered warrants,  if any,  remaining unpaid. The district treasurer shall transmit with the report all warrants paid by him during the previous calendar month stamped " paid."
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3131 - Failure of officials to create lien or collect taxes; remedy by mandamus

48-3131.
Failure of officials to create lien or collect taxes;  remedy by mandamus
If the board of directors of the district,  a board of supervisors,  or officer of a board,  or a county assessor or tax officer of a county neglects or refuses to perform any official act necessary to create or impress a lien of taxes or to collect taxes as required by this chapter,  any person holding evidence of a matured,  unpaid and undisputed indebtedness of the district may compel the performance of such official act by mandamus. The application for the writ may join as defendants all directors,  boards and officers whose neglect,  failure or refusal is the cause of complaint. The court may make such order as will give the party complaining the relief which is appropriate.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3132 - Cash basis operation

48-3132.
Cash basis operation
A. The board of directors of an irrigation district may elect to operate on a cash basis or on an assessment and tax levy basis,  or on a combination of both.
B. To provide funds for a cash operation,  the board shall fix a minimum annual rate on each acre of land that has water rights in the district,  which shall not be refunded and which,  upon failure to pay,  shall be a lien upon the land. A charge shall also be fixed by the board for all water required in excess of that provided in the minimum rate,  to be paid to the district prior to delivery of the water. Any payments made for water in excess of that actually used will be refunded upon demand or may be applied to the following year's assessment.
C. The board of directors of a district which operates on a cash basis shall appoint a treasurer who shall carry out the provisions of this section. Such treasurer shall give bond in an amount set by the board. The cost of such bond shall be paid by the district.
D. The county treasurer shall be relieved of all responsibility for acting as ex officio treasurer of a district which operates on a cash basis under this section.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3151 - Authority to levy district assessments; contents of resolution; terms as to delinquencies

48-3151.
Authority to levy district assessments;  contents of resolution;  terms as to delinquencies
A. In addition to authorized taxes,  the board of directors may,  at a regular or special meeting,  notice of which shall be given for at least ten days previous by posting in three public places within the district,  by resolution adopted by a two-thirds vote of the board and entered upon the records of the district,  levy an assessment for the purpose of paying or refunding district indebtedness,  repairing,  improving,  extending,  maintaining and operating existing irrigation works,  installing new works or systems or meeting emergencies.
B. The assessment may by the resolution be made payable wholly or in installments extending over such period of time and in such amounts as the board of directors deems advisable. The resolution shall state the purpose or purposes for which the levy is made,  the aggregate amount of the levy of the assessment and the amount of the levy of the assessment per acre,  which shall be equal upon each acre subject to district taxation,  the method,  times and manner of payment and collection of the assessment,  and if the assessment is payable in installments,  the amounts and due dates thereof.
C. The board of directors shall also by the resolution prescribe the rate or amount of penalty attaching for failure to pay the assessment or any installment of the levy of the assessment when the assessment becomes due,  and the interest it shall bear from such date. The penalty and interest shall not exceed the rate or amount provided by laws then in force relating to general county property taxes. The board of directors may provide by the resolution that failure to pay any installment of any assessment may,  at the option of the board,  cause the whole amount thereof to become immediately due and payable.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3152 - Landowner defined; effect of service of notice on married person, guardian, administrator or attorney-in-fact

48-3152.
Landowner defined;  effect of service of notice on married person,  guardian,  administrator or attorney-in-fact
A. For the purposes of this article,  " landowner"  includes record owners,  purchasers under contract and entrymen.
B. Notice served upon a married person shall be deemed notice upon his or her spouse,  notice served upon guardians and administrators shall constitute notice to heirs and wards and notice served upon an attorney-in-fact shall constitute notice to his principal.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3153 - Limitation on amount of assessment; special election on assessment in excess of limitation

48-3153.
Limitation on amount of assessment;  special election on assessment in excess of limitation
A. No assessment equal to more than two dollars fifty cents per acre per year or in excess of an aggregate of five dollars per acre shall become effective until approved by a majority vote of the qualified electors of the district.
B. If the board deems it necessary or advisable to levy an assessment in excess of two dollars fifty cents per acre payable in any one year,  or in excess of an aggregate of five dollars per acre,  the question of the proposed levy shall be submitted to a vote of the qualified electors of the district at a regular or special election. Notice of the election shall be given by posting notices thereof in three public places in each division of the district for at least twenty days prior to the date of the election,  and by publication of notice in a newspaper of general circulation published in the county in which the office of the board of directors is located,  once a week for at least two successive weeks prior to the election. The notice shall specify the time of holding the election and shall briefly state the same matters as are required by section 48-3151 to be set forth in the resolution of the board of directors levying the assessment.
C. The election and the results thereof shall be determined and declared in all respects as nearly as practicable in conformity with the provisions governing the election of directors. No informalities in conducting the election shall invalidate it if the election was otherwise fairly conducted.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3154 - Filing copy of resolution; lien of assessment; payment of assessment

48-3154.
Filing copy of resolution;  lien of assessment;  payment of assessment
A. A copy of the resolution levying an assessment as provided by section 48-3151,  signed by the president and attested by the secretary of the district,  shall be filed in the office of the county recorder of each county in which any of the lands of the district are located,  but when the approval of the qualified electors of the district is required the copy shall not be filed until approval by election as provided by section 48-3153 has been obtained,  and in such event the district secretary shall attach to the copy so filed a certificate stating that the levy of the assessment therein provided for has been approved.
B. Upon the levy of such assessment it shall become a lien to the amount thereof upon the lands assessed,  subject only to prior state,  county and district taxes and assessments,  and the lien shall continue until the assessment and all penalties and interest thereon are paid in full.
C. Such assessments levied shall be payable to the district secretary at the district office,  and when so paid the district secretary shall execute,  under the seal of the district,  a release of the lands for which payment is made,  and the release may be filed in the office of the county recorder.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3155 - Notice of sale of lands for failure to pay installment or assessment

48-3155.
Notice of sale of lands for failure to pay installment or assessment
A. The district secretary shall,  after the date of maturity of an assessment or installment thereof,  on unanimous vote of the board of directors in districts having a board composed of three members,  or on a two-thirds vote of the directors in districts having a board of nine members,  prepare a list of the lands upon which the assessment or installment thereof is unpaid and delinquent,  describing the lands as they appear upon the district records and the names of the owners thereof respectively,  and stating that so much of each parcel of land as deemed necessary by the secretary for the purpose will,  on the date specified,  be sold by him at public auction to the highest and best bidder for cash,  at the office of the district,  for the assessment or installment thereof then due and unpaid and penalties,  interest and charges thereon.
B. The secretary shall mail the owner of each parcel of land,  if the owner is known,  at his last known address as it appears upon the district records,  a copy of the notice of the proposed sale. The notice shall be mailed not less than thirty days prior to the date therein fixed for the sale,  and the secretary shall cause the list and notice to be published at least once a week for two consecutive weeks in a newspaper of general circulation within the county in which the district office is located,  the first of which publications shall be not less than thirty days prior to the date of the sales prescribed therein.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3156 - Sale of lands; redemption

48-3156.
Sale of lands;  redemption
A. At the time and place fixed for the sale the district secretary shall sell the lands,  or so much thereof as necessary,  in satisfaction of the amount of the assessment then due and unpaid thereon,  with interest,  penalties and costs of sale,  and shall deliver to the purchaser a certificate of purchase as in sales of real property sold under execution.
B. The delinquent landowner,  or his grantee,  or other person entitled by law to redeem from execution sales,  may redeem from the sale within the time and in the order and manner provided by law relating to redemption from tax sales,  provided that notice of such redemption required by law shall be given and the amounts required for redemption shall be paid to the secretary of the district.