reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5503 - Term of office; election

48-5503.
Term of office;  election
A. For a special health care district established pursuant to section 48-5501.01 in a county with a population of two million or more persons,  directors shall serve staggered four year terms of office beginning on the first Monday immediately following the declaration of election to office.
B. For all other special health care districts,  directors shall serve nonstaggered four year terms of office beginning on the first Monday immediately following the declaration of election to office.
C. Elections shall be held as prescribed in section 16-204. If only one person files a nominating petition for an election to fill a position on the board of directors for which the term of office is to expire,  the board of directors may cancel the election for that position and appoint the person who filed a nominating petition to fill the position. Vacancies occurring other than by expiration of term may be filled by the remaining members of the board of directors.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5504 - Officers of the board

48-5504.
Officers of the board
Within thirty days after an election the board of directors shall meet and organize by electing a chairman and a vice-chairman from its members. In addition,  the board of directors may appoint a secretary who shall not be a member of the board and who may be paid a salary fixed by the board.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5505 - Compensation of directors

48-5505.
Compensation of directors
Members of the board of directors shall serve without compensation,  but each is allowed:
1. Necessary travel and incidental expenses actually incurred in performing official district business as approved by the board of directors.
2. Per diem determined pursuant to title 38,  chapter 4,  article 2,  when away from the district on business of the district.
3. Per diem for attending meetings of the board of directors of the district not to exceed the amount prescribed by section 32-1604.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5507 - Dissolution of district

48-5507.
Dissolution of district
A. A district that is organized under this chapter may be dissolved by the majority vote of all qualified electors voting on the question of dissolution at a special election called to vote on the question. The district shall not be dissolved if the district has outstanding debt unless adequate provisions have been made for the payment of the outstanding debt.
B. The county board of supervisors shall call the election on either:
1. Application by the district board of directors.
2. Filing a petition signed by twenty-five per cent of the qualified electors of the district.
C. If a district is dissolved,  the board of directors shall:
1. Pay or make provision for paying all liabilities of the district.
2. Convey to the county all property,  buildings,  equipment and other items owned by the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5541 - Powers of special health care district

48-5541.
Powers of special health care district
A special health care district may:
1. Adopt and use a corporate seal.
2. Sue and be sued in all courts and places and in all actions and proceedings.
3. Purchase,  receive,  take,  hold,  lease,  use and enjoy property of every kind and description in the district,  and control,  dispose of,  sell,  convey,  encumber and create leasehold interests in property for the benefit of the district.
4. Administer trusts declared or created for the district,  and receive by gift,  devise or bequest and hold in trust or otherwise,  property located in this state or elsewhere and,  if not otherwise provided,  dispose of trust property for the benefit of the district.
5. Operate and maintain,  or provide for the operation and maintenance of,  at one or more locations in the district,  a hospital,  freestanding urgent care centers,  medical clinics,  nursing care institutions,  a combined hospital and nursing care institution,  a combined hospital,  nursing care institution and ambulance service when authorized to do so pursuant to title 36,  chapter 21.1,  article 2,  a combined freestanding urgent care center and ambulance service when authorized to do so pursuant to title 36,  chapter 21.1,  article 2,  a home health agency or any other asset of a health system as defined in section 11-1401 and any health system liability as defined in section 11-1401 that is owned or operated by the district.
6. Contract with an existing hospital,  freestanding urgent care center,  nursing care institution,  ambulance service,  city,  town or fire district in the district to provide hospital,  urgent care,  nursing care and ambulance related services.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5542 - Purchasing and leasing property and equipment

48-5542.
Purchasing and leasing property and equipment
The board of directors may:
1. Purchase surgical instruments,  hospital equipment,  urgent care equipment,  medical clinic equipment,  nursing care equipment,  ambulance equipment and other property and supplies necessary for equipping the district's facilities and operations.
2. Purchase real property.
3. Erect or rent and equip buildings or rooms necessary for the district's facilities and operations.
4. Lease the hospital,  any freestanding urgent care center,  any medical clinic or any nursing care institution and their respective equipment to any person or corporation to conduct a health care facility on such terms and conditions as the board of directors considers to be beneficial to the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5543 - Lease provisions

48-5543.
Lease provisions
A lease of the hospital,  a freestanding urgent care center,  a medical clinic or a nursing care institution and their equipment shall:
1. Extend for a term of at least one year but not more than twenty years to be determined by the board of directors.
2. Be executed to a nonprofit corporation organized under title 10,  chapters 24 through 40 for the purpose of conducting a hospital,  a freestanding urgent care center,  a medical clinic or a nursing care institution,  combined hospital,  nursing care institution and ambulance service or a combined freestanding urgent care center and ambulance service.
3. Provide for rent on terms and in an amount that are determined to be reasonable by the board of directors.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5544 - Cancellation of lease for failure to pay rent; authority to lease again; auction

48-5544.
Cancellation of lease for failure to pay rent;  authority to lease again;  auction
A. If a lessee of the hospital,  freestanding urgent care center,  medical clinic or nursing care institution and their equipment fails to make the payment of rental required by the lease,  the board of directors,  at its option,  may cancel the lease for the failure.
B. If there is no lease or the lease is cancelled and the board of directors is unable to again lease the hospital,  freestanding urgent care center,  medical clinic or nursing care institution and their equipment to a lessee qualified under this article at a rent that is sufficient to provide a fair return to the district,  the board of directors shall:
1. At least annually at public auction,  offer to lease the hospital,  freestanding urgent care center,  medical clinic or nursing care institution and their equipment to the highest responsible and qualified bidder for such term as the board of directors prescribes.
2. Lease the hospital,  freestanding urgent care center,  medical clinic or nursing care institution and their equipment to the bidder who bids the highest rental for the prescribed period.
C. Notice of the auction shall be given in a newspaper of general circulation in the district at least once each week for four weeks immediately preceding the auction.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5561 - Deposit of district monies

48-5561.
Deposit of district monies
A. All special health care district monies from any source shall be deposited with the county treasurer to the credit of the district and shall be paid out only on warrants approved by the district's board of directors. All district monies may be included in the county treasurer's investment pool.
B. All private investment of the district's monies is prohibited. Warrants may be issued only to pay for necessary operational expenses,  including,  but not limited to,  lawful claims against the district,  district employee payroll and contractual obligations of the district. Warrants may not be issued for investment purposes.
C. For banking purposes,  the district shall use the same bank as the bank used by the county and county treasurer as their servicing bank. The district may not establish or maintain an account with any other bank.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5561.01 - Special payments to a special health care district; transfers; county treasurer; state treasurer

48-5561.01.
Special payments to a special health care district;  transfers;  county treasurer;  state treasurer
A. For a special health care district that is organized pursuant to this chapter and that constructs a general hospital or acquires or leases a general hospital from a county pursuant to section 48-5541.01,  the following apply:
1. Notwithstanding section 48-5561,  if the hospital receives special payments pursuant to section 36-2903.01,  subsection O,  the county treasurer of the county in which the district is located shall withdraw monies from the monies of the district on deposit with the county treasurer and transfer those monies to the county general fund.
2. The amount of those monies transferred shall be determined by the staff director of the joint legislative budget committee based on the annual legislative appropriation for special payments and contained in a notice from the governor. The transfer shall be made on the date or dates specified in the notice from the governor.
B. If the county treasurer for the county in which the district is located is unable to make any portion of the transfer of monies required by subsection A of this section,  the county treasurer shall notify the state treasurer and the state treasurer shall cease to withhold any revenues of the county in which the district is located related to the distribution of special payments made pursuant to section 36-2903.01,  subsection O.
C. If the state treasurer ceases to withhold revenues pursuant to subsection B of this section and if the amount of revenues previously withheld by the state treasurer exceeds the amount of transferred monies required by subsection A of this section,  the state treasurer shall credit future amounts to be withheld from transaction privilege tax revenues of the county in which the district located in an amount equal to the difference.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5562 - Disposition and use of rental receipts from facilities and equipment

48-5562.
Disposition and use of rental receipts from facilities and equipment
Rental revenues,  if any,  received from the lease of a hospital,  freestanding urgent care center,  medical clinic or nursing care institution and their equipment shall be applied first against expenses of the district,  other than for principal and interest on bonds of the district,  and secondly to the payment of principal and interest on issued and outstanding bonds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5563 - Budget and tax levy

48-5563.
Budget and tax levy
A. On or before July 15 of each year,  the board of directors shall furnish to the board of supervisors a report of the operation of the district for the past year and a written statement of the amount of money needed to be raised by taxation during the next fiscal year for all operating purposes of the district,  including maintaining and operating the district's facilities,  payments for professional and other services to the district,  debt service,  including principal and interest on any bonds issued and outstanding pursuant to section 48-5566 and intergovernmental transfers in connection with special payments,  and any other purpose required or authorized by this chapter.
B. The board of supervisors shall thereupon levy on the taxable property in the district a secondary tax that,  together with other monies on hand or that will accrue during the ensuing fiscal year,  exclusive of reserves and taxes levied in connection with bonds issued pursuant to section 48-5566,  will provide sufficient revenues to meet the financial needs of the district as provided in subsection A of this section.
C. The secondary tax shall be computed,  entered on the tax rolls and collected in the same manner as other secondary property taxes in the county in which the district is located. Monies collected on behalf of the district shall be remitted promptly to and shall be handled by the county treasurer as other special district monies are handled. Amounts levied for debt service on bonds issued pursuant to section 48-5566 or reserves for the bonds maintained pursuant to section 48-5567 are and shall be considered special revenues of the district,  shall be kept in a special,  segregated fund,  are not and shall not be general property taxes and may not be used for any other purpose of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5564 - Ambulance service; financing

48-5564.
Ambulance service;  financing
A. A special health care district may maintain and operate an ambulance service or pay the costs of an ambulance service contract if a majority of the qualified electors voting in a regular or special election approve the imposition of the tax necessary to defray the costs of the service.
B. The continued imposition of the tax necessary to defray the costs of the service shall be approved by a majority of the qualified electors voting in a regular or special election at least every five years after the date of the initial imposition.
C. Except for the initial year of imposition and any subsequent year in which the electors vote to approve or disapprove the imposition of the tax to defray the costs of the ambulance service,  the cost to be incurred for ambulance services shall be included in the amount of the estimate of the district's needs submitted to the board of supervisors under section 48-5563. Otherwise,  it shall be stated separately and included in the levy only if approved by a majority of the qualified electors.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5565 - Tax levy for district expenses

48-5565.
Tax levy for district expenses
A. A special health care district shall certify to the county board of supervisors an amount to levy as a secondary property tax on all taxable property in the district for expenses of the district,  for maintaining and operating the district's facilities and for payments for professional and other services to the district.
B. Before the initial imposition of such a tax a majority of the qualified electors voting in a regular or special election must approve the initial imposition. The continued imposition of the tax must be approved by a majority of the qualified electors voting in a regular or special election at least every twenty years after the date of the initial imposition.
C. The amount of a levy under this section shall not exceed the greater of:
1. Six hundred thousand dollars,  adjusted annually from a 1989 base year according to the health services component of the metropolitan Phoenix consumer price index published by the bureau of business and economic research,  college of business administration,  Arizona state university,  or its successor.
2. An amount equal to ten per cent of the district's total expenses for all purposes required or authorized by this chapter and incurred in the fiscal year ending immediately before the levy.
D. Notwithstanding subsection C of this section,  for a district that is subject to section 48-5541.01,  the amount of a levy under this section for the first year in which the tax authorized pursuant to sections 48-5563 and 48-5565 is levied shall not exceed forty million dollars. Thereafter,  the amount of a levy under this section shall not exceed an amount equal to forty million dollars adjusted annually from the first year in which the tax is levied,  based on a percentage equal to the rate of change in the levy limit between the current year and the prior year for the county in which the district is located as determined pursuant to section 42-17051.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5566 - Issuing bonds; election; security

48-5566.
Issuing bonds;  election;  security
A. On the approval of a majority of the qualified electors,  a special health care district may issue bonds to carry out any of the provisions of this article. If the board of directors determines that bonds should be issued,  the board of directors shall apply to the board of supervisors,  and the board of supervisors shall submit to a vote of the qualified electors residing in the district the question in the manner prescribed by title 35,  chapter 3,  article 3. The election must be held on the first Tuesday following the first Monday in November as prescribed by section 16-204,  subsection F.
B. If a majority of the qualified electors voting on the issue approves the issue,  the bonds shall be issued as provided by law.
C. All bonds,  heretofore and hereafter issued pursuant to this section,  are secured by a lien on the special revenues received pursuant to section 48-5563,  subsection C. The lien arises automatically without the need for any action or authorization by the district or the district's governing board. The lien is valid and binding from the time of the issuance of the bonds. The revenues received pursuant to section 48-5563,  subsection C are immediately subject to the lien. The lien attaches immediately to the revenues and is effective,  binding and enforceable against the district,  the district's successors,  transferees and creditors and all other parties asserting rights in the revenues,  irrespective of whether the parties have notice of the lien,  without the need for any physical delivery,  recordation,  filing or further act.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5567 - Reserves; tax to replenish reserve

48-5567.
Reserves;  tax to replenish reserve
A. Bonds that are issued under this article may contain a provision requiring the establishment of a reserve or reserves in an amount that does not exceed the requirements of principal and interest payments for the two years during the life of the bonds requiring the largest amount of principal and interest payments. The district shall maintain the reserve during the life of the bond issue to protect against any deficiency in tax collections.
B. If it becomes necessary to withdraw monies from the reserve to protect against any deficiency,  the board of directors shall certify to the county board of supervisors and the board of supervisors shall levy a tax on all taxable property in the district in an amount that is sufficient to maintain the reserve fund in an amount equal to the original amount deposited in the reserve fund. In making the certification for the payment of principal and interest for the last year when the bonds mature,  the board of directors shall take into consideration the amount of monies then in the reserve fund and shall certify an amount sufficient to pay the principal and interest on the bonds,  less the amount then in the reserve fund.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5570 - Capital outlay fund

48-5570.
Capital outlay fund
A. The board of directors may establish a fund for capital outlays. After a capital outlay fund is established,  the board of directors may transfer to the fund any unencumbered surplus monies remaining on hand in the district at the end of a fiscal year.
B. If a capital outlay fund is established,  it shall be used only for capital outlay purposes,  but if the board of directors finds that the fund is no longer necessary or that monies remain in the fund that are no longer required for capital outlay purposes,  the board of directors,  by a four-fifths vote of all members,  may discontinue the fund or transfer as much of it as is no longer required for capital outlay purposes to the payment of outstanding bonds,  or if there are none,  to any fund for payment of current expenses of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5701 - Definitions

48-5701.
Definitions
In this article,  unless the context otherwise requires:
1. " Board"  means the district board of directors.
2. " Chairman"  means the person elected to preside over meetings of the board of directors.
3. " Clerk"  or " district clerk"  means the clerk of the county board of supervisors.
4. " District"  means an agriculture preservation district established pursuant to this article.
5. " Lot"  includes any portion,  piece,  parcel or subdivision of land except a railroad right-of-way.
6. " Military airport"  has the same meaning prescribed in section 28-8461.
7. " Owner"  means the person in whose name legal title appears by recorded deed,  or the person in possession under claim of title,  as the person exercising acts of ownership or as the personal representative of the owner.
8. " Treasurer"  or " district treasurer"  means the treasurer of the county in which the district is located.
9. " Unincorporated district area"  means any portion of a district that is not within the limits of an incorporated city or town.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5702 - Agriculture preservation district; purpose

48-5702.
Agriculture preservation district;  purpose
An agriculture preservation district shall be formed for the purpose of maintaining and encouraging existing agricultural uses and maintaining and encouraging open space uses for the land included in the district without impairment of private rights of ownership. The district shall encourage uses of land that are compatible with the purposes of the district and consistent with local zoning and planning and shall take actions that are consistent with the continued operation and use of military airports or former military airports decommissioned after January 1,  1991 that are being redeveloped and continue to be operated as airports and that are located in or near the district. The district shall encourage voluntary participation in the purchase,  transfer or lease of ownership or development rights to property to accomplish its objectives. The district may encourage participation by landowners through the use of regulatory and taxation based incentives.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5704 - Establishment of agriculture preservation district; denial of petition; costs

48-5704.
Establishment of agriculture preservation district;  denial of petition;  costs
A. After the hearing if it appears after considering all objections that the petition is signed by the requisite numbers of property owners pursuant to section 48-5703,  subsection A,  paragraph 6,  subdivision (b) and that the public health,  comfort,  convenience,  necessity or welfare will be promoted by establishment of the district,  the board of supervisors,  by formal order,  shall declare its findings,  establish the boundaries and declare the district established under a corporate name by which it is known in all proceedings.
B. If the district is established,  certified bills covering the costs of the board of supervisors and the disbursements of the petitioners shall be presented to the board of directors and paid from monies of the district. If the board of supervisors finds that the territory described in the petition should not be incorporated into an agriculture preservation district,  the board shall dismiss the proceedings and may collect the costs on the bond of the petitioners.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5706 - Powers of agriculture preservation district

48-5706.
Powers of agriculture preservation district
A. An agriculture preservation district,  acting through its board of directors,  may:
1. Acquire in the name of the district any real or personal property or interest in property by gift,  purchase,  lease,  including long-term lease,  transfer or otherwise and own,  control,  manage or dispose of this property or interest if necessary or convenient to further the purposes of the district. A district may spend private monies,  contributions,  appropriations or grants received by the district in compliance with the terms and conditions under which the monies are received,  if the terms and conditions meet the approval of the board and are within the scope of the statutory powers and duties of the district.
2. Join with any other political subdivision,  municipality or federal or state agency,  any private entity or any combination of public and private entities to cooperate and assist in the acquisition,  operation and management of land in the district,  including the acquisition of an interest in land that is less than a full ownership interest.
3. Sell,  lease or otherwise dispose of any property of the district or interest in the property if the property is no longer required for the purposes of the district or if use of the property may be permitted without interfering with the use to which it is put by the district.
4. Lease or otherwise acquire development rights to undeveloped real property in the district for periods of not more than twenty-five years with a review of the terms of the lease or other acquisition every five years at a public meeting of the board.
5. Sell or otherwise dispose of any by-product resulting from the maintenance of the district.
6. Pay expenses incidental to the exercise of its powers.
7. Employ staff to assist in performing the duties of the district.
8. Propose regulatory and taxation based incentives for participation in the district.
9. Formulate and adopt rules necessary to operate the district.
B. An agriculture preservation district may not levy or assess a tax,  issue bonds or exercise any power of eminent domain. An agriculture preservation district furthers a public purpose and the property owned by the district is thereby exempt from taxation.
C. An agriculture preservation district is subject to title 38,  chapter 3,  article 3.1 relating to open meetings and title 39,  chapter 1 relating to public records.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5707 - Expansion of district; petition; election

48-5707.
Expansion of district;  petition;  election
A. A district may expand to include additional land by submitting a petition to the county board of supervisors of the county in which the land is located as prescribed by section 48-5703 and after holding a hearing as prescribed by section 48-5704. The petition shall include the additional directors necessary for compliance with section 48-5705 by the expanded district.
B. On approval of the board of supervisors after the hearing,  the board of supervisors shall hold an election on the issue of the expansion of the agriculture preservation district. Owners of taxable property in the existing district and owners of taxable property in the proposed addition to the district are eligible to vote in the election. The district may be expanded only on approval by a majority of the votes cast from the owners of taxable property,  as determined by acreage owned,  and on approval by a majority of the votes cast from the owners of taxable property of the proposed addition to the district,  as determined by acreage owned. After receipt of the official canvass and if approved by the voters,  the county board of supervisors shall declare the district expanded.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5708 - Fees, rentals and service charges

48-5708.
Fees,  rentals and service charges
The board of directors may charge and collect any fees,  rentals and service charges for any service performed or property furnished by the district,  as appropriate. Revenue derived from these sources shall be paid into the maintenance and operation fund of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5709 - Dissolution of agriculture preservation district; disposition of property; tax for outstanding indebtedness

48-5709.
Dissolution of agriculture preservation district;  disposition of property;  tax for outstanding indebtedness
A. A district that is established under this article and that has no outstanding indebtedness may be dissolved on:
1. Adoption of a resolution by the board of directors to proceed with dissolution proceedings.
2. Notice to and approval of dissolution by the county board of supervisors.
3. A vote of a majority of the owners of taxable property who own a majority of the acres of the taxable property of the district at a special election called by the board of directors on the question of dissolution.
B. If a majority of the votes cast at the election favors dissolution,  the board by resolution shall declare the district dissolved. Within fifteen days after its adoption,  a certified copy of the resolution shall be filed with the clerk of the board of supervisors of the county in which the district was located.
C. On dissolution of a district the property of the district that is located in the corporate limits of a city or town vests in that city or town. Other property of the district vests in the county. Any monies of the district at the time of dissolution shall be transferred to the incorporated city or town and to the county in direct proportion to the assessed valuation of taxable real property in the city,  town or county,  respectively,  as it appears on the current assessment rolls.
D. After dissolution of a district,  if it appears that any indebtedness remains unpaid,  the board of supervisors of the county in which the district was located shall levy a tax on the real property in the district sufficient to pay the indebtedness and interest on the indebtedness and shall pay the indebtedness and interest from the proceeds of the tax.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5803 - Board of directors

48-5803.
Board of directors
The county board of supervisors shall serve as the board of directors of the district. The directors are not eligible to receive compensation for their services but are eligible for reimbursement of their necessary expenses in attending district meetings and in traveling within and outside of the state when necessary to carry out the business of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5804 - Powers and duties

48-5804.
Powers and duties
A. The district board of directors shall:
1. Appoint from among its members a chairperson,  a secretary and other officers as may be necessary to conduct its business. The county treasurer is designated ex officio as the treasurer of the district.
2. Keep proceedings and records of the board open to the public as required by title 38,  chapter 3,  article 3.1 and title 39,  chapter 1 and maintain a complete and accurate record of all of its proceedings.
B. The district,  through its board of directors,  may:
1. Adopt and use a corporate seal.
2. Sue and be sued.
3. Enter into contracts,  including intergovernmental agreements,  to carry out the purposes of this chapter.
4. Employ a public health director for the district who serves at the pleasure of the board and who shall employ professional,  administrative and clerical employees as reasonably necessary to carry out the district's purposes.
5. Use revenues paid to the district pursuant to section 48-5805 and other revenues the district may receive for the purpose of providing public health services for the district.
C. On formation of the district,  the district board assumes all of the powers and duties of the county board of health for that county including authority to receive and spend state and federal grant monies. The county shall maintain expenditure levels as follows:
1. For any county in which a public health services district is formed pursuant to a vote of the qualified electors,  that county shall not reduce expenditures for public health to an amount that is less than fifty per cent of the county's fiscal year general fund public health expenditures as determined by calculating the average of the fiscal year expenditure amounts for the three fiscal years immediately preceding the year of the formation of the district. Costs for financing construction of any building shall not be included in the calculation of expenditures.
2. For any county in which a public health services district is formed pursuant to unanimous vote of the board of supervisors,  that county shall not reduce expenditures for public health to an amount that is less than sixty per cent of the county's fiscal year general fund public health expenditures as determined by calculating the average of the fiscal year expenditure amounts for the three fiscal years immediately preceding the year of the formation of the district. Costs for financing construction of any building shall not be included in the calculation of expenditures.
D. A public health services district shall not be deemed responsible for providing services required under title 36,  chapter 29.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5805 - Transaction privilege tax; property tax

48-5805.
Transaction privilege tax;  property tax
A. The board of directors of the district by resolution may levy,  and if levied,  the department of revenue shall collect,  a transaction privilege tax pursuant to this section to be used and spent for the purposes described in section 48-5804. The board shall set the rate of the tax at not more than two per cent of the tax rate that applies to each business in the district that is subject to taxation under title 42,  chapter 5,  article 1. The board shall levy the tax on each person engaging in the district in a business taxed under title 42,  chapter 5,  article 1.
B. Each month the state treasurer shall remit to the district treasurer the net revenues collected under subsection A of this section during the second preceding month. The district treasurer shall deposit the monies in the public health services district's accounts and shall account for all expenditures.
C. In lieu of a transaction privilege tax pursuant to subsection A of this section,  the board by resolution may levy in the same manner and at the same time as other county secondary property taxes are levied a public health services district tax. The tax shall not exceed twenty-five cents per one hundred dollars of assessed valuation and shall be levied on all property in the county and on all property within incorporated cities and towns in the county. The district shall deposit all monies collected pursuant to this subsection in a separate account and shall account for all expenditures.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5901 - Definitions

48-5901.
Definitions
For the purposes of this chapter,  unless the context otherwise requires:
1. " Board"  means the board of directors of a multijurisdictional water facilities district formed pursuant to this chapter.
2. " District"  means a multijurisdictional water facilities district formed pursuant to this chapter.
3. " Jurisdiction"  means a city,  town or county.
4. " Municipal water provider"  means a city,  town,  domestic water improvement district,  private water company or irrigation district that supplies water for nonirrigation use.
5. " Private water company"  means a public service corporation as defined in article XV,  Constitution of Arizona,  that provides water or wastewater services or both.
6. " Water related facility"  means a facility for any of the following purposes:
(a) Drinking water conveyance,  treatment or storage.
(b) Wastewater conveyance,  treatment or storage.
(c) Reclamation and reuse of water.
(d) Recharge,  storage or recovery of water.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5902 - Preliminary general plan; initial costs

48-5902.
Preliminary general plan;  initial costs
A. Two or more municipal water providers may consider the formation of a multijurisdictional water facilities district for the purpose of mutual benefit in the construction,  operation and maintenance of water related facilities and may participate in the preparation of a preliminary general plan for the district. The preliminary general plan for the district shall identify and describe at least the following:
1. The specific project the district will undertake for the joint benefit of the participating municipal water providers.
2. The geographical area of the district that may include all or any portion of the service area boundaries of a participating municipal water provider but shall not include any portion of the service area of a municipal water provider that is not participating in the district. The geographical area of the district is not required to be contiguous.
3. A specific description of the water sources intended to be used by the municipal water providers and the district.
4. A specific description of the governance for the district and the management of the project. The provisions regarding governance of the district shall include specific provisions regarding the number of members for the board of directors,  whether those members will be elected by districts,  at large or by another system of representation and shall include provisions to stagger the terms of office of the initial members of the board of directors.
5. A specific description of the methods for financing the project.
B. On completion of the preliminary general plan for the district,  the plan shall be filed with the clerk of each municipal water provider that is included in the preliminary general plan. If a participating municipal water provider is a private water company,  the plan shall be filed in the administrative office of the private water company and the city,  town and county clerk for any city,  town or county in which any portion of the service area of the private water company is located.
C. The participants in the preliminary general plan may agree to allocate among themselves the costs of district formation and the costs for any initial feasibility studies that are incurred before formation of the district. Participants may agree to pay the costs even if those costs extend beyond the then current fiscal year and those costs are not subject to inclusion in the annual budget for the participant pursuant to title 42,  chapter 17,  article 3. On formation of the district,  the district board may reimburse the participants for costs incurred,  except that costs for initial feasibility studies shall not be reimbursed until after completion of those studies.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5903 - Resolution of intent; hearing

48-5903.
Resolution of intent;  hearing
A. On receipt of the preliminary general plan for the district,  the governing body of each municipal water provider shall consider a resolution of intent to form the district and shall hold a hearing to consider whether to call an election on the issue of formation of the district. If a municipal water provider is a private water company,  the private water company and the governing body of each city,  town or county in which any participating portion of the service area of the private water company is located shall each hold a hearing or a public meeting on whether to hold an election to form the district.
B. A municipal water provider shall provide notice of the hearing to consider whether to call an election by posting notice of the hearing in three public places within the boundaries of the participating portion of the municipal water provider's service area not less than twenty days before the hearing. Notice shall also be published in a newspaper of general circulation in the county once a week for two consecutive weeks before the hearing. The notice shall state:
1. The place of the hearing.
2. The time of the hearing.
3. The boundaries of the proposed district.
4. That a preliminary general plan is on file with the municipal water provider.
C. The hearing on whether to hold an election on the formation of the district shall be held at least twenty days but not more than forty-five days after adoption of the resolution of intent to form the district. If an election is approved,  the election shall be held not earlier than six months after the formal approval of the election by the requisite governing bodies as prescribed by section 48-5904.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5904 - Requirements for formation of the district; approvals required

48-5904.
Requirements for formation of the district;  approvals required
A. The district may be formed only if all of the following occur:
1. The governing body of each municipal water provider approves holding an election on the issue of formation of the district.
2. If a participating municipal water provider is a private water company,  the governing body of each city,  town or county in which any participating portion of the service area of the private water company is located approves holding an election on the issue of formation of the district but only after receipt of written approval of the election by the private water company.
3. An election on the issue of formation of the district is held pursuant to section 48-5905 and this section.
4. At any election called for this purpose,  a majority of those persons voting on the issue of formation of the district in the participating portion of the service area of each municipal provider approves the formation of the district. If a majority of those persons voting on the issue of formation of the district in the participating portion of any one or more municipal providers fails to approve formation,  the district shall not be formed.
B. A district shall not be formed if all of the prospective participating municipal water providers are private water companies.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5905 - Election procedure; costs; ballot questions; qualified electors

48-5905.
Election procedure;  costs;  ballot questions;  qualified electors
A. Any elections held pursuant to this chapter shall be administered by the county and shall be held on a date prescribed by section 16-204. The election date for all participating municipal water providers shall be on the same date. The governing bodies of any participating municipal water providers shall cooperate with the county board of supervisors,  the county recorder and the county officer in charge of elections in order to facilitate the administration of any elections.
B. The costs of the elections shall be a county charge but if the district is formed,  the district shall reimburse the county for the costs of the election. If the district is not formed,  the participating municipal providers shall reimburse the county for the costs of the election.
C. The question of formation of the district and the election of a board of directors for the district shall be placed on the ballot at the same election.
D. Any election called pursuant to this chapter shall be a nonpartisan election called by posting notices in three public places within the boundaries of the district not less than twenty days before the election. Notice shall also be published in a newspaper of general circulation in the county once a week for two consecutive weeks before the election. The notice shall state:
1. The place of holding the election.
2. The hours during the day in which the polls will be open.
3. If it is a formation election,  the boundaries of the proposed district.
4. That a preliminary general plan is on file with the clerk.
E. Except as otherwise provided by this chapter,  the election shall comply with the general election laws of this state,  except that the words to appear on the ballots shall be for a formation election " district,  yes"  and " district,  no" . The returns of the election shall be made to the governing body of each participating municipal water provider or,  if after formation,  to the district board.
F. All persons who reside within the proposed boundaries of the district are eligible to vote on the question of district formation if they are registered to vote as prescribed by title 16. A person who resides in the district is qualified to register to vote in the district as prescribed by section 16-101 and is eligible to vote in all elections called by or for the district as prescribed by section 16-120.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5906 - Formation of district; legal status of district

48-5906.
Formation of district;  legal status of district
A. On receipt of official election returns approving the formation of the district by the requisite voters as prescribed by section 48-5904,  the county board of supervisors shall announce the results of the election and the description of the district shall be recorded in the office of the county recorder for the county in which the district is located. On recording the district description,  the district is formed.
B. On its formation,  the district is a special purpose district for the purposes of article IX,  section 19,  Constitution of Arizona,  a tax levying public improvement district for the purposes of article XIII,  section 7,  Constitution of Arizona,  and a municipal corporation for all purposes of title 35,  chapter 3,  articles 3,  3.1,  3.2,  4 and 5. Except as otherwise provided in this chapter,  a district is a municipal corporation and a political subdivision of this state.
C. The district shall have perpetual existence.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5907 - District board of directors; term; vacancy; expenses

48-5907.
District board of directors;  term;  vacancy;  expenses
A. The district board of directors shall consist of at least three persons as provided in the preliminary general plan for the district. Except for the initial members of the board of directors whose terms shall be staggered,  members of the district board of directors shall be elected to a four year term of office with the term of office beginning on a date after the official canvass of elections and as provided in the preliminary general plan.
B. If a vacancy occurs in the district board as prescribed by section 38-291,  the vacancy shall be filled by appointment made by the remaining members of the district board. A person who is appointed to fill a vacancy pursuant to this section shall hold the office for the remainder of the unexpired portion of the term and section 16-230 does not apply.
C. Members of the district board of directors are not eligible to receive compensation but are eligible for reimbursement of expenses pursuant to title 38,  chapter 4,  article 2 from district revenues collected pursuant to this chapter.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5908 - Election of board; eligible voters; recall

48-5908.
Election of board;  eligible voters;  recall
A. Elections for members of the district board of directors shall be held without party designations of the candidates and shall comply with the provisions of law relating to the general election of county officers.
B. All registered voters who reside in the district are eligible to vote in the election for members of the district board of directors.
C. A member of the district board of directors is subject to recall as provided in title 19,  chapter 2.