2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-616 - Improvement districts for purchasing energy for lighting public streets and parks; consolidation

48-616.
Improvement districts for purchasing energy for lighting public streets and parks;  consolidation
A. In addition to the purposes for which an improvement district may be formed under the provisions of section 48-572,  an improvement district may be formed for the sole purpose of purchasing and not generating energy for the lighting of the public streets and parks of the improvement district.
B. Subject to the limitations contained in this section,  the powers and duties of the governing body of a municipality are as provided in this article for other types of improvement districts.
C. The governing body shall make annual statements and estimates of the expenses of the district that shall be provided for by the levy and collection of ad valorem taxes on the assessed value of all the property real and personal in the district or by an equal apportionment of taxes based on the number and classification of properties within the district,  publish notice of the statements and estimates,  hold hearings on them and adopt them at the times and in the manner provided for incorporated cities and towns' statements and estimates by applicable portions of title 42,  chapter 17,  article 3,  and the governing body,  on or before the third Monday in August each year,  shall fix,  levy and assess the amount to be raised by ad valorem taxes or by an equal apportionment of taxes on all of the property of the district and collect as county taxes are collected the amounts shown by the statements and estimates as adopted by the governing body. All statutes providing for the levy and collection of general county taxes,  including collection of delinquent taxes and sale of property for nonpayment of taxes,  are applicable to the district taxes as provided to be levied by this section.
D. An improvement district formed under the provisions of this section shall not be authorized to issue bonds,  and no assessment for district purposes against the property within the district shall exceed one dollar twenty cents per one hundred dollars of assessed valuation thereof in any year.
E. A district is not authorized to engage in any activity other than contracting for and purchasing of energy for street and public park lighting.
F. In the event the municipality is willing to participate in the costs of the lighting of streets in improvement districts,  the governing body may by resolution summarily order participation. If the municipality is willing to assume the total cost of the lighting,  the council may summarily dissolve the district by resolution after payment of all liabilities.
G. The formation of an improvement district for street and public park lighting under the provisions of this section shall not prevent the subsequent establishment of improvement districts for other purposes,  including improvement districts for the purpose of constructing street lighting facilities within any part or all of the same territory.
H. In the event an improvement district is formed that includes the construction and operation of street lighting facilities within all or any part of the territory of a district formed under this section,  the governing body may by resolution summarily delete from the district formed under this section any area covered by a subsequently formed district and form a new district from the balance of the original district formed under this section.
I. The rate to be paid for the purchase of energy may include a charge for electric power,  natural gas and other forms of energy and a charge for the use of lighting facilities if the established rate of the public service corporation or public agency imposes such a charge for the type of lighting facilities that the governing body determines shall be installed in accordance with section 48-617,  subsection C.
J. In either a new or existing improvement district organized for purposes prescribed by this section,  a majority of the real property owners may petition the governing body to levy ad valorem taxes or to equally apportion the taxes based on the number and classification of properties within the district. If the petition is signed by the required number of owners of real property in the district,  the governing body of the district shall declare the petition approved and shall provide that beginning on a date certain,  all subsequent taxes levied for the benefit of the district shall be assessed and levied as prescribed by this subsection.
K. A municipality may by ordinance or resolution consolidate two or more existing improvement districts formed pursuant to section 48-615,  48-617 or this section into a single district as follows:
1. The municipality receives a petition signed by a majority of the real property owners in each of the districts that are proposed to be consolidated. The districts proposed to be consolidated shall be contiguous and new territory may not be included in the districts by way of the consolidation. For the purposes of this paragraph,  districts are contiguous if they either have a common boundary or are separated only by a public right-of-way.
2. The governing body publishes a notice of hearing in a newspaper of general circulation in the municipality in which the affected districts are located. The notice shall be published at least ten days before the scheduled date of the hearing. The notice shall include the date,  time and place of a public hearing at which the consolidation will be considered. The notice shall state the purpose of the hearing and shall describe where information on the proposed consolidation may be obtained and reviewed. The information provided by the municipality shall include the name and a general description of the boundaries of each district that is proposed to be consolidated and a detailed,  accurate map of the area to be included in the consolidation. The notice also shall contain an estimate of the assessed value of the consolidated district,  the estimated change in the property tax liability or liability for equal apportionment for a typical resident of the proposed consolidated district and a list of the benefits and injuries that may result from the proposed consolidated district.
3. At the public hearing called by the municipality,  interested persons may appear and give comment. After the public hearing,  the governing body may adopt the ordinance or resolution consolidating the districts included in the petitions.
4. The consolidation shall take effect on July 1 immediately following the timely filing of notice of the consolidation with the department of revenue,  the county assessor and the county treasurer as prescribed in subsection L of this section.
5. On the effective date of the consolidation,  the separate districts that were consolidated shall terminate and the municipality shall pay all remaining liabilities of the formerly separate districts from monies of those separate districts,  and transfer any remaining monies and all late tax payments thereafter received for the separate districts to the account of the consolidated district.
L. To be eligible to levy a tax within a district consolidated pursuant to subsection K of this section and notwithstanding section 42-17257,  the municipality shall notify the department of revenue,  the county assessor and the county treasurer of the district consolidation not later than June 1 immediately preceding the effective date of the consolidation.
M. New territory may be added to a district formed pursuant to this section,  including a consolidated district formed pursuant to subsection K of this section,  by giving notice of the added territory in the same manner as providing notice of improvement pursuant to this article. Notice is not required to be given within the territory then in the district. Protests and objections to the extent of the enlarged district may be filed only by persons who own real property within the territory proposed to be added to an existing district.