reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3157 - Issuance of certificate of redemption; issuance of deed upon failure to redeem; enforcement of right to possession

48-3157.
Issuance of certificate of redemption;  issuance of deed upon failure to redeem;  enforcement of right to possession
A. When redemption is made by the landowner or his grantee,  the secretary shall issue and deliver to him a certificate of redemption,  and,  except when the sale has been made to the district,  the secretary shall,  upon surrender of the certificate of purchase,  pay to the purchaser the amount paid on redemption.
B. If redemption is not made by the landowner or his grantee within the time provided by section 48-3156,  the district secretary shall execute and deliver to the person last redeeming the property,  or to the purchaser when there is no redemption,  a deed reciting the proceedings taken and conveying all the right,  title and interest of the delinquent landowner in and to the premises sold. The deed shall vest the grantee with title to the premises subject only to prior state,  county and district taxes and assessments,  and the person named in the deed shall be forthwith entitled to demand and receive possession of the premises described in the deed.
C. If the delinquent landowner or other person in possession of the lands described in the deed upon demand fails to deliver possession thereof,  possession of the lands may be recovered as if held by forcible detainer.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3158 - Action to recover assessment

48-3158.
Action to recover assessment
The district may,  if it so elects,  commence an action in a court of competent jurisdiction for recovery of the amount of any delinquent assessment or installment thereof. The remedies provided by this article shall be cumulative. No proceedings for the collection and enforcement of an assessment or an installment thereof shall be invalidated because of any omission or informality if the substantial rights of the delinquent landowner have been recognized and any sale made has been fairly conducted.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3159 - District tax and assessment as first lien

48-3159.
District tax and assessment as first lien
The district tax and assessment liability of district lands shall at all times be a first charge against such lands,  and all district taxes and assessments levied and assessed shall continue to be first liens against district lands except as otherwise expressly provided with respect to lands owned by the state or the United States.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3160 - Conversion of defaulted assessment into first mortgage lien

48-3160.
Conversion of defaulted assessment into first mortgage lien
When a district is,  for one year or more,  in default in the payment of legally existing district obligations amounting to five dollars per acre or over,  and an assessment has been authorized by vote of the qualified electors of the district as provided by section 48-3153,  and levied by the district for the purpose of discharging the default or for the purpose of paying or refunding district indebtedness,  or both,  the assessment may be converted into negotiable first mortgage liens upon the lands located within the district and liable for such district taxes or assessments.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3161 - Order of conversion; notice to landowners

48-3161.
Order of conversion;  notice to landowners
A. The board of directors may order such conversion by a resolution prescribing the aggregate amount of the lien per acre and the terms,  conditions and procedure for accomplishing the conversion,  the times,  manner and method of payment and satisfaction of the converted lien,  including the rate of interest which the converted lien shall bear and the times of payment thereof,  but such interest shall not exceed seven per cent per annum.
B. The district secretary shall mail to the owner of each parcel of land within the district,  at his last known address as it appears on the records of the district,  a copy of the resolution,  accompanied by a notice demanding that the landowner,  within twenty days after the date of mailing the notice,  execute a good and sufficient note or notes evidencing the amount of the converted lien,  and a mortgage upon the lands of the owner located within the district and subject to the lien as security for payment of the note.
C. A copy of the resolution and notice shall 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 shall be not less than twenty days prior to the date fixed by the notice for execution of the notes,  mortgages or contracts therein mentioned. Publication of the resolution and notice shall be equivalent to service by mail upon any landowner whose address is unknown.
D. The form and contents of the notes and mortgages shall be prescribed by the board of directors.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3162 - Authority of district secretary to execute notes and mortgages upon failure of landowner to do so; effect

48-3162.
Authority of district secretary to execute notes and mortgages upon failure of landowner to do so;  effect
A. If any landowner refuses to execute the note and mortgage within twenty days after the date of mailing or first publication of a copy of the resolution and notice,  the district secretary shall become the duly constituted and appointed legal representative and attorney-in-fact of the delinquent landowner with full power and authority to execute the note or notes and the mortgage securing such note or notes,  and any other papers or documents necessary in relation thereto,  for and on behalf of the owner and in his name,  with like effect as if they were executed by the landowner in person,  and the district secretary shall,  pursuant to such powers,  execute,  acknowledge and deliver the notes and mortgage and other papers and documents to the board of directors.
B. No note,  mortgage or similar document executed by the district secretary as provided in subsection A of this section shall impose any personal obligation upon the landowner in whose behalf the secretary executes a note,  mortgage or other document,  but the execution of the note,  mortgage or other document executed by the secretary shall constitute a first mortgage lien against the premises involved in accordance with the tenor and provisions thereof.
C. When any assessment is levied for the purpose of refunding any bond or warrant obligation of the district,  the assessment therefor may be paid with district bonds or warrants at the refunding value thereof and thereupon no lien shall be created under section 48-3159 upon such district lands.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3163 - Enforcement of liens against state or United States

48-3163.
Enforcement of liens against state or United States
Converted liens,  except as otherwise provided in this article,  shall be enforceable against any lands of the state or the United States in all respects as if the liens were upon lands held in fee and subject to the paramount lien or title of the state or United States.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3164 - Priority of mortgage liens

48-3164.
Priority of mortgage liens
The mortgage liens into which assessments or tax liens are converted by mortgage,  as provided by this article,  shall constitute negotiable mortgage liens upon such lands in accordance with the priority established by the district board,  notwithstanding the conversion of assessment or tax liens into mortgage or contract liens,  and shall be prior and superior to all other liens or encumbrances except liens of state,  county and district taxes not converted.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3165 - Conversion of district taxes into mortgage liens; priority

48-3165.
Conversion of district taxes into mortgage liens;  priority
The board of directors may in the manner provided by this article for the conversion of district assessments,  similarly convert into mortgage liens or contracts district taxes then levied and assessed,  except taxes levied and assessed for payment of principal or interest on existing district bonds satisfaction of which is not then otherwise provided for,  and may subordinate the liens so converted to any previous assessment lien converted into a realty mortgage lien or to a refunding bond issue. A district tax so converted may be fixed and established by the board as a lien prior and superior to any other lien or encumbrance then existing against the lands of the district except the preferred,  prior and converted first mortgage liens,  unsatisfied bond tax levies not then otherwise provided for,  and state,  county and district taxes thereafter assessed against such district lands.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3166 - Enforcement or foreclosure of other liens or demands subject to prior converted mortgage liens; exception; limitation on issuance of district bonds

48-3166.
Enforcement or foreclosure of other liens or demands subject to prior converted mortgage liens;  exception;  limitation on issuance of district bonds
A. All liens,  charges and demands existing at the time of the conversion of district assessments into first mortgage liens,  except state,  county and district taxes and unconverted taxes and assessments,  and all liens thereafter created except state,  county and district tax liens,  may only be enforced or foreclosed against lands covered by such mortgage liens subject to the prior converted mortgage liens.
B. No tax liability for the payment of principal or interest upon any subsequently issued district bonds shall be created against the district lands,  except for the payment,  redemption or satisfaction of the prior converted mortgage lien,  until the prior converted mortgage and all thereof,  together with interest,  costs and penalties,  have been paid or satisfied in full.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3167 - Agreement by board to guarantee payment of converted liens

48-3167.
Agreement by board to guarantee payment of converted liens
The board of directors may enter into an agreement guaranteeing payment of the principal,  any installment thereof,  and interest thereon of converted liens as a district obligation. The agreement shall be in such form and tenor as may be approved by a two-thirds vote of the board of directors,  and when so approved and executed shall thereafter be binding upon the district and irrevocable without consent of the parties thereto.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3168 - Tax lien for payment of bonds as superior to mortgage lien

48-3168.
Tax lien for payment of bonds as superior to mortgage lien
Nothing contained in this article shall be construed to subordinate a tax lien for the payment of the principal or interest of district bonds in favor of a lien created under this article,  but a district tax lien for the payment of principal and interest of outstanding district bonds shall remain in full force and effect until the principal of the bonds and the interest thereon is fully satisfied.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3181 - General plan for proposed works; engineering services

48-3181.
General plan for proposed works;  engineering services
A. For the purpose of procuring necessary irrigation works,  water and water rights,  developing electrical energy and acquiring the necessary property in connection therewith and otherwise carrying out the provisions of this chapter,  the board of directors of a district shall,  as soon as practicable after the organization of the district,  or as soon as practicable after a general plan theretofore adopted has been abandoned as provided by this article,  by a resolution entered on its records,  adopt a general plan of its proposed works.
B. The resolution shall state generally what works or property it is proposed to lease,  purchase or acquire,  what works it is proposed to construct,  the estimated cost for carrying out the plan and how it is proposed to raise the funds necessary therefor.
C. For the purpose of ascertaining the estimated cost or value of any proposed work or water rights,  and of definitely ascertaining the location and character of a storage reservoir,  reservoirs,  diversion dams,  power plants,  irrigation canals,  laterals or other works proposed to be constructed,  and of finally and accurately determining,  defining and establishing the parcels of land susceptible of irrigation from the proposed works and the supply of water that will be made available for the irrigation thereof,  the board of directors shall employ one or more competent engineers under whose direction and supervision shall be made:
1. All surveys,  examinations,  maps,  plans,  profiles,  calculations and estimates necessary to demonstrate the practicability of the proposed works and furnish a proper basis for an estimate of the cost of carrying out the proposed works.
2. Such surveys,  maps and detailed information as will accurately define,  establish and delineate the parcels of land susceptible of irrigation in the proposed works.
3. Such analysis,  data and information as will demonstrate the probable sufficiency of water for irrigation of the lands proposed to be reclaimed by the works.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3182 - Filing of maps and lists by board of directors prior to bond issue, construction contract or assessment; notice; submission of maps and lists to state certification board

48-3182.
Filing of maps and lists by board of directors prior to bond issue,  construction contract or assessment;  notice;  submission of maps and lists to state certification board
Before a bond issue is voted upon,  a construction contract entered into,  or an assessment levied or toll or charge imposed for such major purposes,  and when any new general plan is adopted,  the board of directors shall:
1. File with the board of supervisors and county recorder of the county in which the major part of the lands proposed to be irrigated from district works are located a map or maps certified by the engineer or engineers and by the secretary of the district. The maps shall accurately delineate the boundaries of the district,  the proposed location of storage reservoirs,  diversion dams,  power plants,  irrigation canals,  principal laterals and the parcels of lands proposed to be irrigated thereby.
2. At the time of filing the map or plat,  file with the board of supervisors an accurate list certified by its engineer and the secretary of the parcels of land proposed to be irrigated from and to be charged with the cost of the construction.
3. After filing the map and list,  publish once each week for a period of four weeks in at least one newspaper of general circulation in each county in which any part of the land is located a notice of filing the map and list. The notice shall contain a description of all lands described in the list and shall direct all persons to appear at a time not later than sixty days from the date of first publication of the notice and show cause before such board of supervisors why the parcels of land so listed,  delineated and described should not be finally included within the district subjected to the cost and burdens of the proposed works. The notice shall further direct any and all persons to appear at the same time and place,  and show cause why lands within the district omitted from the list should not be excluded from the district. The cost of publication of the notice shall be paid by the district.
4. Submit to the state certification board a certified copy of the engineer's report which shall embrace the map and list together with:
(a) All plats,  profiles,  general drawings,  specifications and the engineer's calculations and cost estimates based thereon.
(b) A certified statement of the water analysis and data as compiled by the engineer with his calculations and deductions therefrom.
(c) A written estimate of the board of directors determining the amount of money necessary to be raised and the character and extent of the obligations to be undertaken to effect the adopted plans and purposes,  including the payment of interest for not less than the first two years on the first bond issue.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3183 - Hearing; exclusion or inclusion of lands; acceptance of map and list

48-3183.
Hearing;  exclusion or inclusion of lands;  acceptance of map and list
A. Upon the hearing if it appears that any parcel of land contained in the list prescribed by section 48-3182,  paragraph 2 is not by reason of the location or character thereof susceptible of irrigation from the proposed works,  the board of supervisors may in its discretion exclude such parcel. If it appears that a parcel of land within the district that has been omitted from the list is susceptible of irrigation from the proposed works the board may in its discretion add such parcel to the list. If it appears that all of the lands within the district which are susceptible of irrigation from the proposed works cannot be adequately and feasibly irrigated under the general plan adopted by the district,  the board of supervisors shall reduce the acreage to such an amount as can be adequately and feasibly irrigated under the general plan by excluding from the district a sufficient acreage of the lands that are so located or are of such a character as to increase the average construction,  maintenance or operation costs of the district.
B. After the hearing has been completed,  and if no appeal therefrom is taken within thirty days thereafter,  the board shall by resolution accept the map and list with such modifications as have been made by the board as a final allotment,  delineation and description of the lands to be benefited by the proposed works and the certified list shall thereafter be the basis for all district taxes,  assessments,  tolls and charges levied by the district and the basis of the vote at all elections of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3184 - Contents of resolution of exclusion when water supply insufficient for district lands

48-3184.
Contents of resolution of exclusion when water supply insufficient for district lands
A. The lands omitted from the list as finally approved by the board of supervisors shall from the date of final approval cease to be a part of the district,  but if at the hearing the board of supervisors excludes from the district lands susceptible of irrigation from the original proposed works,  or some reasonable modification thereof or extension thereto,  which have been found irrigable by the board of supervisors at a former hearing under a general plan approved by the state certification board which was thereafter abandoned,  and if exclusion is made on the ground that the water supply estimated to be available under the proposed plan is not sufficient to provide a reasonably adequate supply for all of the irrigable lands in the district,  the board of supervisors shall expressly find in the resolution of exclusion the following:
1. That such lands are susceptible of irrigation from the proposed original works or some reasonable modification or extension thereof.
2. That such lands are legally within the boundaries of the district and have been found irrigable by the board of supervisors at a former hearing under a general plan approved by the state certification board and thereafter abandoned.
3. That such lands are excluded from the district for the reason that the water supply estimated to be available under the proposed plan is not sufficient to provide an adequate supply for all the irrigable lands in the district.
B. The resolution of exclusion shall state the acreage of and describe the lands excluded by legal subdivisions or parts thereof,  or other sufficient description.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3186 - Sale of lands under resolution of exclusion; disposition of proceeds; execution of mortgage by entrymen or lessees of state lands

48-3186.
Sale of lands under resolution of exclusion;  disposition of proceeds;  execution of mortgage by entrymen or lessees of state lands
A. The lands conveyed to the district pursuant to section 48-3185 shall be sold by the district at public sale when irrigation water is available for the lands and after the district obtains title thereto. The proceeds of the sale shall be paid into the district treasury. When the lands so conveyed are improved,  the board of directors shall appraise the value which the improvements add to the land,  and upon sale of the land the district shall pay to the landowner the appraised value of the improvements.
B. All sales of land made by the district under the resolution of exclusion shall be held at the door of the courthouse of the county in which the major part of the lands within the district is located. The notice of sale shall be published twenty-four consecutive times in a daily newspaper,  or five consecutive times in a weekly newspaper,  of general circulation in the county in which the sale is held,  and by similar publication in the county in which the land to be sold is located if such lands are in a county other than the county where the sale is held.
C. As soon as practicable after any of the lands are sold the proceeds of the sale,  less the necessary expenses of sale,  and an amount equivalent to the district taxes per acre,  plus six per cent per annum,  which has been levied on other lands in the district between the date of the resolution of exclusion and the sale of the lands by the district,  shall be divided among the owners of record at the date or dates of sale of the lands excluded from the district in proportion to the acreage of each as set forth in the resolution of exclusion adopted by the board of supervisors.
D. No owner of such excluded lands shall be paid such money until in consideration of the payment thereof he conveys to the district a good and marketable title,  free of all taxes and encumbrances,  to his excluded land,  or if the land is held under a desert or homestead entry or under contract with the state,  a mortgage is executed. Such mortgage shall be governed by the same provisions as mortgages executed by similar landowners on included land.
E. An owner of lands excluded from the district who is a successful bidder at the sale of any of the parcels of land sold by the district may be credited upon the purchase price the proportionate amount due him by reason of the conveyance to the district of his excluded land and the sale thereof.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3187 - Refund by district of taxes paid by owner of excluded lands

48-3187.
Refund by district of taxes paid by owner of excluded lands
If any lands are excluded at the hearing by the board of supervisors on the ground that the lands may not be economically irrigated from the original proposed works,  or some reasonable modification thereof or extension thereto,  the district shall be obligated to pay to the person or persons owning the lands so excluded at the time of the exclusion thereof,  all district taxes theretofore paid to the district treasury by any owner of the land,  together with interest thereon at the rate of six per cent per annum.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3188 - Examination of engineer's report by state certification board; authority of board

48-3188.
Examination of engineer's report by state certification board;  authority of board
A. The state certification board shall,  immediately upon receipt of the engineer's report filed under the provisions of section 48-3182,  paragraph 4,  examine the report and make such additional examination at the expense of the district as it deems proper. As soon as practicable thereafter the state certification board shall make a report to the board of directors of the district in which it shall state generally its conclusions regarding:
1. The supply of water available for the project.
2. The nature of the soil proposed to be irrigated and its susceptibility to irrigation.
3. The probable amount of water needed for irrigation of such lands and the probable need for drainage.
4. The probable cost of the works,  water rights and other property necessary for the project.
5. The appropriate dates of maturity for the bonds proposed to be issued for the project and whether in its opinion it is advisable to proceed with the proposed bond issue.
B. If the state certification board determines that the plans as adopted by the board of directors should be modified,  or that the amount of bonds proposed to be issued should be changed,  or that in its opinion it is not advisable to proceed with the proposed bond issue,  it shall so state in its report to the board of directors. The report of the state certification board shall be made to the board of directors as soon as practicable,  and within ninety days after receipt of the estimate of the board of directors.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3189 - Resolution adopting plan and calling for issuance of bonds; call for bond election

48-3189.
Resolution adopting plan and calling for issuance of bonds;  call for bond election
A. Upon receipt of the report of the state certification board the board of directors may determine and declare by resolution that its original plan of works or some modified plan recommended by the state certification board is adopted and that the amount of bonds as stated in its original estimate or a different amount suggested by the state certification board should be issued in order to raise the money necessary therefor.
B. Bonds issued for carrying out a plan disapproved by the state certification board shall not be certified for any purpose by the state certification board,  or if any district issues bonds in an amount approved by the state certification board,  the district shall not make any material change in the plans thereafter without written consent of the state certification board.
C. Immediately after adoption of the resolution determining the amount of bonds,  the board of directors shall call an election at which shall be submitted to the qualified electors of the district the question of whether or not the bonds of the district in such amount shall be authorized. The election must be held on the first Tuesday following the first Monday in November as prescribed by section 16-204,  subsection B,  paragraph 1,  subdivision (d).
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3190 - Election to authorize issuance of bonds

48-3190.
Election to authorize issuance of bonds
A. Notice of election shall be given by posting notices in three public places in the district for at least twenty days prior to the date of the election and by publication thereof in a newspaper published in the county in which the office of the board of directors is located,  once a week for at least three successive weeks prior to the election. The notice shall specify the time of holding the election,  the maximum principal amount of bonds proposed to be issued,  the purpose for which the bonds are to be issued and the maximum rate of interest which the bonds are to bear and the location of the polling places.
B. Except as otherwise provided,  the election shall be held and the result thereof determined and declared in all respects as nearly as practicable in conformity with article 4 of this chapter governing the election of directors. No informalities in conducting the election shall invalidate the election if it has been otherwise fairly conducted.
C. At the election the ballot shall contain the words: " Bonds   Yes, "  and " Bonds   No, " . To the right of and opposite each phrase shall be placed a square approximately the size of the squares placed opposite the names of candidates on ballots. The voter shall indicate his vote " Bonds   Yes"  or " Bonds   No"  by inserting the mark " X"  in the square opposite such phrase. No other question,  word or figure need be printed on the ballot. The ballot need not be of any particular size,  and sample ballots are not required to be printed,  posted or distributed. If the majority of the votes cast is " Bonds   Yes, "  the bonds shall be sold at such times and in such amounts as the board of directors deems advisable.
D. When thereafter the board deems it for the best interest of the district that bonds be issued for district purposes and that the question of issuance thereof be submitted to the electors,  the board shall adopt a resolution to that effect and record it in its minutes,  and the board may thereupon submit the questions to the electors in the same manner and with like effect as at the previous election.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3191 - Incomplete title owners; liability for indebtedness

48-3191.
Incomplete title owners;  liability for indebtedness
The board of directors shall require all owners of lands within the district for which title is incomplete at the time of issuing bonds to enter into a contract to the effect that the landowner will,  upon receiving full title,  permit the assessment of his land for his proportionate share of the bonded indebtedness of the district,  and in the meantime pay his proportionate share of all other assessments levied by the board of directors. No vested or prescriptive right to the use of water of the district shall attach to the land by virtue of the contract until the land is subject to taxation for bond indebtedness as provided in this chapter. As soon as the landowner has received full title to the land,  the land shall then become liable for all existing obligations and indebtedness of the irrigation district as fully and to every intent and purpose as if full title had been held by the landowner at the time of the organization of the irrigation district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3192 - Form of bonds; record of sales

48-3192.
Form of bonds;  record of sales
A. The board of directors may by resolution prescribe:
1. The issuance of bonds in one or more series.
2. The dates the bonds shall bear.
3. The medium of payment in which the bonds are payable.
4. The places of payment of the bonds.
5. Registration privileges of the bonds.
6. The manner of executing the bonds.
7. The terms,  covenants and conditions of the bonds.
8. The time and manner of payment of the bonds.
9. The maturity dates of the bonds,  not to exceed thirty years from the date of their issuance.
10. The terms and manner by which the bonds are callable.
11. The interest rate of the bonds,  not to exceed the maximum rate of interest in the notice calling the election.
B. The board of directors may determine the time and manner of sale of the bonds which the board deems most advantageous,  either by public sale or private sale. The district may pay all expenses,  premiums and commissions which its board of directors deems necessary or advantageous to the issuance of the bonds.
C. The secretary shall keep a record of the bonds sold,  their number,  date of sale,  the price received and the name of the purchaser thereof.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3193 - Authorization of additional bonds; priority of liens

48-3193.
Authorization of additional bonds;  priority of liens
A. When the money realized from any series of bonds becomes exhausted and it becomes necessary to raise additional money for district purposes,  additional series of bonds may be authorized by submitting the question of their issuance at a special election to the qualified electors of the district,  and by complying with the provisions of this article in respect to the issuance of bonds. No series of bonds issued under this section shall have priority of lien or other priority over any other series of bonds,  and no bond of a series shall have priority of lien or other priority over any other bond within the series.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3194 - Limitation on bonded indebtedness

48-3194.
Limitation on bonded indebtedness
No bonds shall be issued by a district which will cause the total aggregate outstanding bonded indebtedness of the district and other district obligations for the payment of money to exceed sixty per cent of the estimated market value of the lands within the district,  after its system or irrigation works has been completed,  and for the irrigation works owned or to be acquired by the district with the proceeds of the bonds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3195 - Power of board to enter into contract with United States for construction or purchase of works

48-3195.
Power of board to enter into contract with United States for construction or purchase of works
After a bond indebtedness has been authorized by the qualified electors of a district,  the board of directors,  instead of issuing bonds in the manner provided in this article,  may enter into an obligation or contract with the United States for the construction or purchase of the necessary works under the provisions of an act of Congress entitled " An act appropriating the receipts from the sale and disposal of public lands in certain states and territories for the construction of irrigation works for the reclamation of arid lands, "  approved June 17,  1902,  and all amendments thereto,  or any other law of the United States enacted to aid the reclamation of arid lands,  and the rules and regulations thereunder,  or the board of directors may issue bonds for a portion of the amount of the indebtedness authorized by the bond election and enter into an obligation or contract with the United States to the extent of the remainder of such amount,  and may obligate and bind the district for the payments to be made thereunder in the manner and at the time and places provided by the act of Congress and by the rules and regulations thereunder.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3196 - Special election on question whether bond issue should be cancelled and general plan abandoned; cancellation of certain unsold bonds by resolution

48-3196.
Special election on question whether bond issue should be cancelled and general plan abandoned;  cancellation of certain unsold bonds by resolution
A. At any time bonds have been authorized by the qualified electors of the district,  but no part thereof have been sold and delivered,  the board of directors upon its own initiative may,  or upon petition of not less than twenty-five per cent of the qualified electors of the district shall,  call a special election for the purpose of submitting to the qualified electors of the district the question of whether or not the bond issue shall be cancelled,  and whether or not the general plan of its proposed works upon which the bond issue is based,  shall be abandoned.
B. Notice of such election shall be given,  the election held and the returns thereof canvassed in the same manner as provided in this article for the authorization of bonds.
C. If the majority of votes cast at the election are in favor of cancellation of the bonds and abandonment of the general plan,  the board of directors shall,  after the result of the election has been entered upon its minutes,  destroy the bonds so authorized to be cancelled if they have been prepared,  and shall proceed to adopt a new general plan in all respects as if no general plan had been theretofore adopted. The board of directors shall proceed with appropriate proceedings before the board of supervisors and the state certification board for the authorization and sale of a new bond issue and the construction of district works in all respects as if no bond issue had been theretofore authorized.
D. If the majority of the votes cast at the election are against cancellation of the bonds and abandonment of the general plan,  the board of directors shall enter the result of the election on its minutes and shall proceed with the sale of the bonds and construction of the proposed works as if the election had not been held,  but if no part of such bonds are sold within one year after the date of such election the cancellation of the bond issue and the abandonment of the general plan may again be submitted to the electors of the district in the manner provided by this section.
E. In any district in which the major plan has been carried out and in which there remains unsold any bonds of a subsequent issue authorized for any special purpose,  and the purposes for which the bonds were issued have been fulfilled or carried out in some other manner,  and the unsold bonds have a par value of less than five hundred thousand dollars,  the board of directors may by resolution,  passed by a two-thirds vote,  cancel and destroy the unsold bonds,  and thereupon the board of directors shall cause the resolution of cancellation to be recorded in the office of the county recorder of the county in which the office of the district is located and a certified copy thereof in any other county in which lands of the district are located.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3198 - Sale of bonds; notice; minimum price; use of unsold bonds

48-3198.
Sale of bonds;  notice;  minimum price;  use of unsold bonds
A. The board may sell bonds from time to time in such quantities as may be necessary and most advantageous to raise money for the purposes for which they were authorized. Before making any sale the board shall by resolution entered in the records of the board declare its intention to sell the whole or such portion of the bonds as the board deems advisable and fix the day,  hour and place of sale.
B. Notice of the sale shall be given by publication thereof at least three weeks in a newspaper published in the county in which the office of the district is located and in such other newspaper or newspapers as the board of directors directs. The notice shall state that sealed proposals will be received by the board at its office for the purchase of bonds until the day and hour named in the resolution and that the right to accept or reject any or all bids is reserved.
C. At the time appointed the board shall open the bids and may award the purchase of the bonds to the highest responsible bidder or may reject any or all bids,  but no bid shall be accepted which is not accompanied by a certified check for at least five per cent of the amount of bid to apply on the purchase price of the bonds. The check shall be forfeited if after the acceptance of the bid the bidder refuses to accept the bonds and complete the purchase thereof on the conditions stated in the bid. The board in no event shall sell any of the bonds for less than eighty-five per cent of the face value thereof.
D. If no award is made,  the board thereafter may either readvertise the bonds or any part thereof for sale,  or sell them or any part thereof at private sale for not less than eighty-five per cent of the face value thereof.
E. The board may use any bonds which have been offered for sale at public sale which are unsold in payment for the construction of works of the district without calling for bids for such construction,  and may enter into contracts providing for the payment of the construction in bonds. Such contracts may provide for payment of a fixed contract price,  or the cost of construction plus a fixed percentage thereof,  or the cost of construction plus a fixed amount,  in the discretion of the board,  but eighty-five per cent of the par value is the minimum price at which such bonds may be used in payment for construction,  and such use of bonds and any such contract shall be approved by the state certification board.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3199 - Application of article; other methods of financing; prohibition

48-3199.
Application of article;  other methods of financing;  prohibition
A. The provisions of sections 48-2985 and 48-2986 shall apply only to the use of bonds or the expenditure of monies derived from the sale of bonds issued for major purposes in accordance with the provisions of sections 48-3190 through 48-3194,  and no provision of this article relating to authorization,  issuance,  delivery and sale of bonds shall preclude the financing of district needs and purposes by other means under any express or implied power and authority granted to irrigation districts.
B. No district formed under this chapter subsequent to January 1,  1970 shall have the power to authorize,  issue,  deliver or sell any bonds to finance wholly or partly the formation or development of new cities or towns. Nothing contained in this subsection is intended to or shall be construed to authorize additional powers for or limit present powers of districts created prior to January 1,  1970.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3200 - Certified bonds as legal investment for savings bank or as security for public funds

48-3200.
Certified bonds as legal investment for savings bank or as security for public funds
Bonds certified in accordance with the provisions of sections 48-3201 through 48-3205 shall be legal investments for funds of savings banks transacting business within the state,  and may be deposited to secure public funds in the state. No savings bank in the state shall invest any of its funds in bonds of an irrigation district not certified,  nor shall irrigation district bonds not so certified be available to secure public funds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3201 - Resolution to make bonds available as legal investment; filing with state certification board

48-3201.
Resolution to make bonds available as legal investment;  filing with state certification board
When the board of directors of an irrigation district or water conservation district organized and existing under the laws of the state declares by resolution that it deems it desirable that any proposed or outstanding bonds of the district,  including any bonds authorized but not sold,  be made available for the purposes provided in section 48-3200,  the board of directors shall thereupon file a certified copy of the resolution with the state certification board.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3202 - Investigations and findings of state certification board upon certifying bonds

48-3202.
Investigations and findings of state certification board upon certifying bonds
A. The state certification board upon the receipt of a certified copy of the resolution provided by section 48-3201 shall without delay make or cause to be made an investigation of the affairs of the district,  and make written findings of the result of the investigation.
B. The bonds of the district referred to in the resolution of the board of directors shall be certified by the director of the department of administration in the manner provided by section 48-3204 if the state certification board finds that the irrigation system of the district and the specific project for which the bonds under consideration are desired to be used or have been used,  whether the project is constructed,  projected or partially completed,  are feasible,  and that the aggregate amount of the bonds under consideration and any other outstanding bonds of the district,  including bonds authorized but not sold,  does not exceed sixty per cent of the aggregate market value of the lands embraced within the district,  and of the water,  water rights,  canals,  reservoirs,  reservoir sites,  irrigation works and other works owned or to be acquired or constructed with the proceeds of any of the bonds by the district. The findings shall also include,  but not as a prerequisite to certification by the director of the department of administration,  a finding as to the ratio which the aggregate market value of the lands within the district and the irrigation system owned or to be acquired by the district wholly or in part with the proceeds of the bonds bears to the entire indebtedness of the district,  including the bonds under consideration,  and a finding as to the total annual taxes for all purposes for the current year against the lands embraced within the district.
C. The director of the department of administration shall provide for filing and preserving the findings provided by this section,  and shall also make,  keep and preserve a record of the bonds certified by him in accordance with the provisions of section 48-3204,  including the date of certification,  the number of each bond,  its par value and the date of its issuance and its maturity.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3203 - Authorization of expenditures from proceeds of certified bonds by state certification board

48-3203.
Authorization of expenditures from proceeds of certified bonds by state certification board
When the bonds of a district have been certified as provided by sections 48-3202 through 48-3204,  no expenditure of any kind shall be made from the proceeds thereof without the consent of the state certification board,  and no obligation shall be incurred which is payable from such proceeds without previous authorization of the state certification board.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3204 - Issuance of certificate; form

48-3204.
Issuance of certificate;  form
A. When any bond of a district,  including any bond authorized but not sold,  that is eligible for certification by the director of the department of administration as provided by section 48-3202 is presented to the director of the department of administration,  the director of the department of administration shall attach a certificate to the bond in substantially the following form:
Phoenix,  Arizona
________________________
(insert date)
I,  __________________________ director of the department of administration of the state of Arizona,  do hereby certify that the within bond,  number _______________,  of series number ______________ of the _________________ district,  issued _______________________ (insert date),  is,  in accordance with an act of the legislature of the state of Arizona,  approved _____________________ (insert date),  a legal investment for the funds of savings banks in the state of Arizona,  and may be deposited to secure public monies,  it being entitled to such privilege by virtue of an examination by the director of water resources,  the attorney general and the deputy director of the financial institutions division of the department of insurance and financial institutions of the state of Arizona in pursuance of said act.
_____________________________
Director of the department of
administration of the state
of Arizona.
B. A facsimile of the signature of the director of the department of administration impressed on the certificate shall be a sufficient signing thereof,  provided that the imprint of the seal of the director of the department of administration shall appear on both the certificate and the bond over the facsimile signature.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3205 - Payment of expenses of state certification board

48-3205.
Payment of expenses of state certification board
All necessary expenses incurred in making the investigations and findings provided for by section 48-3202 shall be paid as the state certification board requires by the district whose bonds and property have been investigated by such board,  but the district whose property and bonds have been investigated shall have the benefit of any data obtained by the state certification board.