reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-923 - Notice of award; objection to proceedings; entering into contract; liability on bond

48-923.
Notice of award;  objection to proceedings;  entering into contract;  liability on bond
A. Notice of the award of contract shall be published twice in a daily newspaper or once in a weekly or semiweekly newspaper,  published and of general circulation in the county within which the district is located.
B. At any time within fifteen days from the date of the first publication,  any person having an interest in a lot liable to assessment,  claiming that any of the previous acts or proceedings relating to the improvement are irregular,  illegal or faulty,  may file with the clerk a written notice specifying in what respect the acts and proceedings are irregular,  illegal or faulty,  and all objections to any act or proceeding which are not made prior to the notice of award shall be waived,  except as to matters directly affecting the authority of the board of directors. If the board of directors finds any objection well taken,  it may abandon the proceedings,  or correct or modify any portion thereof,  and proceed as in the first instance.
C. Within twenty days after the date of the first publication,  if no objections have been filed,  the successful bidder shall enter into a contract to make the improvement according to his bid. If objections are filed but are rejected by the board of directors,  the contract shall be entered into within five days after receiving notice from the clerk of such rejection. If the bidder fails to enter into the contract within such period,  then the board of directors without further proceedings shall again advertise for bids as in the first instance,  and the bidder shall be liable upon his bond accompanying the bid for all costs and damages incurred and sustained by reason of the failure to enter into the contract.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-926 - Cost of publications

48-926.
Cost of publications
A. Before the contract is entered into,  the bidder to whom the award was made shall advance to the superintendent of streets,  for payment by him,  the costs of publication of the notices,  resolutions,  orders and other expenses required under the proceedings provided for by this article.
B. If the work is abandoned by the district before letting the contract,  the costs incurred previous to the abandonment shall be paid by the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-929 - Action against property owner to collect assessment

48-929.
Action against property owner to collect assessment
A. At any time after thirty-five days from the date of the warrant,  or,  if any objection filed with the board of directors as provided in section 48-928 is denied,  at any time after five days from its decision,  the contractor may sue the owner of the lot assessed and recover the amount of any assessment remaining unpaid with interest thereon at the rate of eight per cent per annum until paid,  and to foreclose the lien of the assessment.
B. Where personal demand has been made,  and the owner has refused to pay the assessment so demanded,  the plaintiff may recover a reasonable attorney's fee.
C. Only one action shall be commenced for the foreclosure of liens arising under a single proceeding against the same defendant.
D. The warrant,  assessment and diagram,  with the affidavit of demand and nonpayment,  shall be prima facie evidence of the regularity and correctness of the assessment and of the prior proceedings and acts of the superintendent and board of directors,  upon which the warrant,  assessment and diagram are based,  and like evidence of the right of the plaintiff to recover.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-930 - Invalidity of liens and bonds; extent of validity; means to secure interest of persons damaged

48-930.
Invalidity of liens and bonds;  extent of validity;  means to secure interest of persons damaged
A. If the lien of an assessment or reassessment,  or of a bond issued to represent the amount assessed on any lot is held invalid by a court because a portion of the improvement ordered was without the power of the board of directors to order,  or was not properly embraced within the contract for the work,  or in the assessment made to cover the expenses,  the owner of the warrant or the holder of the bond is entitled to a judgment determining what portion of the assessment was legal. There shall thereafter be issued to him by the superintendent within sixty days,  and in accordance with the directions of the judgment,  a new assessment for an amount which the court finds was the reasonable value of the portion of the improvement legally authorized by the proceedings,  which amount shall be reassessed upon the property in the same manner and with like effect as provided for issuing the original assessment,  and may be enforced as an original assessment. The holder of bonds representing the original assessment shall be entitled to new bonds on each lot representing the amount of the reassessment.
B. If the lien of an assessment,  or of a bond issued therefor,  is held invalid by a court for any cause arising subsequent to the time the authority of the board of directors attaches to order the work,  or if such lien is defeated or held invalid for any cause,  and it also appears that the owner of the property holding it at the time the notice of the award of contract was published had personal knowledge of the intention to order the award of the contract,  and did not file a protest against the improvement or a notice of his objection to the award of contract,  the owner of the assessment or bond may recover from the owner of the lot covered by the assessment,  such sum as the court shall find the lot to have been actually benefited by the improvement,  not exceeding the amount which would have been properly assessable against the lot.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-931 - Proportionate assessment; collection or issuance of bonds

48-931.
Proportionate assessment;  collection or issuance of bonds
The board of directors may,  upon completion of any portion of the improvement for which the contract price equals twenty thousand dollars or more,  order the superintendent to make an assessment for the proportionate part of the contract completed,  and thereon proceedings and rights of collection of such proportionate amount shall be had as provided by this article. If the resolution of intention for the improvement provides for the issuance of improvement bonds,  they shall be issued and delivered to the contractor for the proportionate amount of the contract price so assessed.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-932 - Correction of assessment; reallocation of assessment

48-932.
Correction of assessment;  reallocation of assessment
A. After an assessment has been approved by the board of directors,  the contractor and all persons having an interest in any lot assessed may request the board of directors,  by a duly acknowledged written instrument,  to modify or correct an assessment. The board may order such modification or correction to be made,  and direct the superintendent to note the modification or correction on his record of the assessment,  together with the date it is made. The modification or corrections under this subsection shall not affect the rights of persons under the assessment who have not joined in the request.
B. The board may reallocate all or part of an assessment as follows:
1. The superintendent shall prepare a list of all assessments to be reallocated,  including:
(a) The assessment number,  legal description and amount assessed on each affected parcel before the reallocation.
(b) The assessment number,  legal description and name and address of the owner as shown on the most recent tax roll.
(c) The amount to be assessed on each parcel after reallocation.
2. The superintendent shall prepare an amendment to the assessment diagram reflecting the new assessment numbers and parcel boundaries.
3. The superintendent shall cause a notice to be mailed to each owner of an affected parcel showing the proposed reallocation and stating that the owner may file a written objection to the reallocation within twenty days after the notice was mailed.
4. If no objections are received within twenty days after the notice is mailed,  the board may approve the proposed reallocation. If timely objections are received,  the board shall hold a hearing on the objections. The board shall mail notice of the hearing to all affected owners at least ten days before the hearing. At the hearing the objecting parties shall present evidence supporting their objections. After the hearing the board shall rule on all objections received and may approve the proposed reallocation or may make changes as the board considers necessary and approve the reallocation as changed. The board shall also approve the amendment to the assessment diagram as submitted or with changes the board considers to be necessary.
5. After the board s decision,  the superintendent shall record the reallocated assessment and amended assessment diagram in the superintendent s office.
6. The amount assessed immediately after the reallocation shall be equal to the amount assessed immediately before the reallocation.
7. As a condition to reallocation,  the board may require the affected property owners to pay the costs of reallocation,  including engineering and legal costs,  or may include the costs in the amount assessed against the affected parcels. The costs are due and payable as part of the next installment of the assessment.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-933 - Issuance of improvement bonds; fund for payment of bonds

48-933.
Issuance of improvement bonds;  fund for payment of bonds
A. The board of directors may determine that improvement bonds be issued to represent the cost and expense of the work or improvement constructed. The bonds shall be issued in the name of the district but shall be made payable only from the special fund collected by the district from special assessments levied and assessed upon the lots fronting upon the street improved and those situated in the quarter block and irregular blocks adjoining and cornering upon the crossings,  or where there is a termination in the two quarter blocks adjoining and cornering upon them halfway to the next main street crossing,  and all the way to a boundary line of the district when no cross street intervenes,  or,  if an assessment district has been created by the resolution of intention for the work,  upon the lots included within the limits of the assessment district.
B. All sums collected from the special assessments shall be placed in the special fund and shall be used for no other purpose than payment of the principal and interest of the bonds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-934 - Description of improvement bonds in resolution and notices

48-934.
Description of improvement bonds in resolution and notices
A. When the board of directors determines that improvement bonds shall be issued,  it shall so declare in the resolution of intention for the work and shall specify the maximum rate of interest which they may bear.
B. A notice that the bonds will be paid from a special fund collected in not to exceed twenty-five annual installments,  or not to exceed forty annual installments in the case of domestic water improvement districts and domestic wastewater improvement districts as defined by section 48-1011,  from the assessments of twenty-five dollars or over remaining unpaid thirty days after the date of the warrant,  or after the date of assessment if no warrant is issued,  or five days after the decision of the board upon an objection shall be included in the warrant.
C. All other proceedings for the work up to and including the approval of the assessment by the board,  and including delivery of the assessment to the contractor or treasurer,  demand of payment of the several assessments and the return and record thereof,  shall be in all respects as provided in this article.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-936 - Form of bonds

48-936.
Form of bonds
A. The bonds shall be signed by the chairman of the board of directors,  attested by the clerk and sealed with the corporate seal of the district,  and the interest coupons shall bear the facsimile signature of the chairman and clerk.
B. The bonds shall be substantially in the following form: " State of Arizona. County of ________________ improvement district bond. Know all men by these presents: That the ___________ improvement district of ________________ county,  Arizona,  a duly organized improvement district,  promises to pay as hereinafter stated to the bearer hereof,  on the _____ day of _______________,  the sum of ______________ dollars,  together with interest on said sum,  at the rate of _________ per cent per annum,  payable semiannually on the first days of January and July of each year,  as evidenced by and upon the presentation and surrender of the interest coupons hereto attached as they severally become due. (Here insert prior redemption feature,  if applicable.) Both principal and interest are payable at the office of the county treasurer of ______________ county,  Arizona or at _______________ (as applicable). This bond is issued in pursuance of law,  and is one of a series of _____________ bonds of like tenor and date for the total sum of ____________________ dollars issued for that certain improvement in said district consisting of (briefly describing improvement),  initiated by resolution no. ______________ of (name of district),  and is payable only out of the special fund to be collected from special assessments imposed on the lots,  or parcels of land fronting on or benefited by said improvement. Said special fund is set apart by law for the payment of said bonds,  and can be used for no other purpose. It is hereby certified and declared that the improvement for which this series of bonds is issued is authorized by law,  that all the acts,  conditions and things required to be done,  precedent to and in the issuing of this series of bonds,  have been done and performed in regular and due form as required by the laws of the state of Arizona,  and all ordinances and resolutions of said district,  that the special assessments out of which said bonds are to be paid are first liens on the property assessed,  subject only to the lien for general taxes and prior special assessments,  and any bona fide purchaser for value of this bond has the right to rely on the recitals herein contained. For the assessment or reassessment,  collection and payment of said special assessments,  the full faith and diligence of said district are hereby irrevocably pledged."
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-937 - Certification of unpaid assessments; payments by installment; interest; payments in advance

48-937.
Certification of unpaid assessments;  payments by installment;  interest;  payments in advance
A. The superintendent,  when certifying the list of assessments unpaid to the clerk,  shall write the word " certified"  on the record of the assessment opposite each assessment included in the list and all assessments of twenty-five dollars or over shall cease to be payable in cash and shall be payable only in annual installments that correspond to the maturity dates that are set forth on the bonds. These installments shall be due on December 1 or June 1 in each year preceding January 1 or July 1 on which the bonds become due. The lien of each assessment on the property assessed shall continue and remain in full force and effect until the assessment is fully paid.
B. An uncollected installment shall be added to the succeeding installment and,  together with interest and penalties,  shall be payable.
C. The number of installments in which the assessment is payable shall correspond to the number of years in which there are bonds to be paid,  but the total number of installments shall not exceed twenty or not to exceed forty in the case of domestic water improvement districts and domestic wastewater improvement districts as defined by section 48-1011.
D. All assessments of twenty-five dollars or more not paid before the certification of assessments unpaid to the clerk shall bear interest from the date of the warrant at the same rate as that specified for the bonds in the resolution of intention. The interest shall be payable on June 1 and December 1 of each year,  immediately before the interest becomes due on the bonds.
E. The board of directors may provide for receiving payment of the installments of the assessment before they become due,  and using the proceeds in redeeming bonds presented for redemption by the owners thereof,  or for investing the proceeds in improvement bonds for other work or other satisfactory investment,  but no investment of the funds shall be made to prejudice the prompt payment of the bonds on the date they become due.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-938 - Collection of assessment installments; notice; delinquent installments

48-938.
Collection of assessment installments;  notice;  delinquent installments
A. All assessments not certified to the clerk shall remain collectible by the contractor or the district as provided by this article,  but the superintendent shall promptly collect all installments of principal and interest on the assessments so certified to the clerk. At least thirty days before any installment of principal or interest becomes due,  the superintendent shall give notice by mail to the owner of each parcel on which an installment is due at the address shown on the most recent property tax roll. The mailing shall be completed at least ten days before the date the installment is due. In addition to the requirements of subsection B of this section,  the notice shall include the improvement district's name,  the amount of the installment on the parcel then due and the date that the property will be put up for sale if the installment is not paid when due.
B. The notice shall serve for all assessments in the district becoming due on the date specified therein,  and shall be substantially in the following form:
____________ improvement district.
Notice of special assessments due on improvements.
All persons owning property heretofore assessed for improvements will take notice that an installment of ____________ becomes due and payable on or before (date) and if not so paid on or before said date the same will become delinquent and five per cent penalty will be added to the amount thereof. Failure to pay thereafter will result in the whole amount of the assessment coming due and the sale of the property assessed,  in accordance with the provisions of section 48-939,  Arizona Revised Statutes.
C. The board of directors may provide a more detailed notice. The mailing of notice provided for in this section shall apply to and govern all bonds and assessments issued and levied,  and all notices of special assessments due on improvements shall be mailed as prescribed by this section.
D. When an installment is paid,  the superintendent shall note in the record the date of the payment and the name of the person by or for whom it is paid and shall,  if requested,  give a receipt therefor.
E. On the day succeeding the date on which an installment becomes due all installments unpaid shall become delinquent,  and the superintendent shall certify such fact on the records and mark each delinquent installment as delinquent and add five per cent to the amount of each delinquent installment.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-939 - List of delinquent installments; publication of notice; sale of delinquent property

48-939.
List of delinquent installments;  publication of notice;  sale of delinquent property
A. The superintendent shall,  within twenty days from the date of delinquency,  prepare a list of the assessments on which any installment is delinquent. The list shall contain a description of each parcel of property,  and opposite each description the name of the owner as stated in the assessment,  or,  if no name is stated in the assessment,  the word " unknown" ,  and the amount of the installment delinquent,  together with the penalty and costs due,  including the cost of advertising.
B. The superintendent shall give a notice that unless each delinquent installment,  together with the penalty and costs thereon,  is paid,  the whole amount of the assessment will be declared due,  and the property upon which the assessment is a lien will be sold at public auction at a time and place to be specified in the notice. At least ten days before the date set for the sale the notice shall be mailed to the owner of the lot or parcel on which an installment is delinquent at the address shown on the most recent property tax roll.
C. The time of the sale shall not be less than ten days after the completion of the mailing of the notices,  and the place of sale shall be in or in front of the office of the superintendent,  in or in front of the usual place of meeting of the board of directors of the district or at the place otherwise designated in the notice.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-940 - Payment after delinquency and before sale

48-940.
Payment after delinquency and before sale
At any time prior to the sale of any lot assessed,  any person may pay the delinquent installment on the lot together with the penalty and costs then due,  including the cost of advertising,  whereupon the superintendent shall note on his records the date of payment,  the name of the person by or for whom the payment is paid,  and the amount paid.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-940.01 - Notice to lien claimants; loans

48-940.01.
Notice to lien claimants;  loans
A. Before the date fixed for the sale or before the date to which the sale has been postponed,  the superintendent shall obtain a record search that shows the names and addresses of record of all lien claimants on,  and other persons with an interest in,  all lots or parcels on which an installment of the assessment is delinquent. The cost of a record search may be added to the assessment and is deemed to be a portion of the delinquent installment.
B. At least ten days before the sale date or the date to which the sale has been postponed,  the superintendent shall mail a notice of the date and place of the sale or postponed sale to the owner and to each of the lien claimants and other persons with an interest as shown by the search of records. The notice shall state the date of the sale,  the amount of the delinquent installments including penalties,  costs of advertisement and costs of the record search,  shall state that the whole amount of the assessment and costs and penalties are due at the time of the sale and shall state that,  unless redeemed within the time allowed by law,  a superintendent's deed will be delivered to the purchaser and the superintendent's deed shall convey title to the lands described therein free and clear of all interests and liens,  except for the lien for general property taxes and prior special assessments.
C. A final sale may not be held unless the superintendent has provided notice by mail as prescribed by this section to all lien claimants and other persons with an interest discovered in the search of records. The mailing may occur either before the date originally set for the sale or before the date of any postponed sale,  and only one mailing and one record search are required.
D. The county may loan to the district and the district may borrow from the county any monies necessary to pay current bond interest or principal that would be unpaid as a result of a postponed sale. The district shall repay the loan to the county when the delinquent installments are paid or when the lots on which the assessments are delinquent are sold.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-941 - Sale procedure; district as purchaser

48-941.
Sale procedure;  district as purchaser
A. On the day fixed for the sale,  the superintendent shall at ten o'clock a.m.,  or any time thereafter to which the sale may be adjourned,  begin the sale of the property advertised,  commencing at the head of the list and continuing in the numerical order of lots,  until all are sold. He may postpone or continue the sale from day to day until all the property is sold. Each lot separately assessed shall be offered for sale separately. The sale shall be for the entire assessment including the delinquent installment,  and the person who will take the least quantity of land and then and there pay the amount of the assessment,  penalty and costs due,  including fifty cents to the superintendent for a certificate of sale,  shall become the purchaser.
B. If there is no purchaser for any lot offered for sale,  the lot shall be struck off to the district as the purchaser for the amount of the entire assessment and the district shall thereupon assume as a general obligation the amount of the assessment and interest accruing thereon,  subject to the limitation provided in section 48-952. The district may sell any lot,  so purchased after the expiration of the time for redemption,  at public or private sale. All sums received by the district from redemption of property purchased by it and from sale by it of property so purchased shall be paid into the special fund for the payment of the bonds until the special fund is made sufficient to pay all outstanding bonds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-942 - Certificate of sale; lien

48-942.
Certificate of sale;  lien
A. After making the sale,  the superintendent shall execute,  in duplicate,  a certificate of sale stating the description of the property sold,  the name and address of the owner and all lien claimants as given by the record search prescribed by section 48-940.01,  that the property was sold for a delinquent assessment,  specifying the improvement for which the assessment was made,  the amount for which the property was sold,  the date of the sale,  the name of the purchaser and the first date on which the purchaser may apply for a deed. The superintendent shall file one copy of the certificate in his office and deliver the other to the purchaser,  or if the district is the purchaser,  to the clerk,  who shall file the certificate in the clerk's office.
B. On filing the copy of the certificate in the office of the superintendent,  the lien of the assessment shall vest in the purchaser,  and is only divested by a redemption of the property,  as provided by this article.
C. The superintendent shall also enter on the record of the assessment,  opposite the description of each lot offered for sale,  a description of the part thereof sold,  the amount for which the lot was sold,  the date of the sale and the name of the purchaser.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-943 - Redemption

48-943.
Redemption
A. Redemption may be made by any party having an interest in the lot at any time before the execution and delivery of a deed therefor by paying to the superintendent the amount for which the property was sold and five per cent thereon if paid within three months from the date of sale,  ten per cent if paid within six months,  twelve per cent if paid within nine months,  fifteen per cent if paid within twelve months,  or twenty per cent if paid at any time after twelve months.
B. When redemption is made,  the superintendent shall note that fact on the duplicate certificate of sale in his office and deposit the amount paid with the treasurer,  who shall credit the purchaser named in the certificate of sale with such amount,  and pay such sum to the purchaser or his assignee,  upon the surrender of the certificate of sale.
C. When the district is the purchaser,  the treasurer shall notify the clerk of the redemption,  and the clerk shall thereupon cancel the certificate of sale in his office.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-944 - Deed to purchaser; notice to owner; redemption after notice; effect of deed

48-944.
Deed to purchaser;  notice to owner;  redemption after notice;  effect of deed
A. After the expiration of thirteen months from the date of sale,  the superintendent shall execute to the purchaser,  or his assignee,  on his application,  if he has fully complied with the provisions of this section,  a deed to the property sold in which shall be recited substantially the matters contained in the certificate,  any assignment thereof,  and that no person has redeemed the property. The superintendent shall receive from the applicant for a deed one dollar for making the deed,  unless the district is the purchaser.
B. The purchaser shall,  at least thirty days before he applies for a deed,  mail to the owner,  all lien claimants of record,  all persons of record with an interest in the property and,  if occupied by a person other than the owner,  to the occupant of the property,  a written notice that the property,  giving the description,  has been sold for a delinquent assessment,  specifying the improvement for which the assessment was made,  the amount for which the property was sold,  the amount necessary to redeem at the time of giving notice,  the time when the purchaser or assignee will apply to the superintendent for a deed and that,  on issuance of the deed,  all interests in the property,  whether of record before or after the assessment lien,  will be extinguished,  except for the lien for general property taxes and prior special assessments. If the owner cannot be found after due diligence,  the notice shall be posted in a conspicuous place upon the property at least thirty days before the time stated therein of the application for a deed.
C. The applicant shall file with the superintendent an affidavit showing that notice of the application has been given,  and if the mailed notice was returned to the sender,  that due diligence was used to find the owner. If redemption of the property is made after the affidavit is filed,  and more than twelve months from the date of sale,  the person making the redemption shall pay,  in addition,  for payment to the purchaser,  ten dollars for the service of notice and the making of the affidavit.
D. The deed of the superintendent shall be prima facie evidence of the truth of all matters recited therein,  and of the regularity of all proceedings prior to the execution thereof,  and of title in the grantee. The deed of the superintendent shall convey to the purchaser fee title to the lands described therein,  free and clear of all interests,  liens,  claims and encumbrances whether of record before or after the assessment lien,  except for the lien for general property taxes and prior special assessments.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-946 - Resolution for collection of assessment by taxation

48-946.
Resolution for collection of assessment by taxation
A. The board of directors may by resolution passed before or after issuance of the bonds,  provide that the assessments for the payment of the bonds shall be collectable in the manner and by the officers provided by law for the collection and enforcement of the general taxes levied by the district. The resolution shall be general in terms and shall apply to assessments for all improvement bonds issued whether issued before or after the passage of the resolution.
B. The time for payment of the respective installments of principal and interest under the resolution shall be the last regular date for the payment of general taxes of the district before the date at which the installment of principal or interest would become delinquent,  and the delinquency and the penalties incurred for delinquency and the method of collection under the resolution shall be the same as for general taxes of the district.
C. The board of directors adopting such method of collection may at any time repeal the resolution providing therefor,  and upon repeal the provisions for the collection of the assessments provided in this article shall again become effective.
D. When any installment of an assessment is not collected when due,  it may be added to and collected with any succeeding installment.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-947 - Deficiency in collections; liability of district

48-947.
Deficiency in collections;  liability of district
If there is a deficiency in the funds collected from special assessments by reason of the inadequacy of the method of collection adopted by the district under section 48-946,  the district shall make good the deficiency,  reimbursing itself from the funds collected from the installments when they are received. If the method as prescribed by section 48-946 has not been adopted,  the district may,  but is not obligated to,  make good a deficiency by a temporary loan out of some other fund.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-948 - Failure to meet and adjourn scheduled hearing; provision for subsequent hearing

48-948.
Failure to meet and adjourn scheduled hearing;  provision for subsequent hearing
When the time and place for a hearing is fixed by the board of directors under this article,  and for any reason the hearing is not then and there held or regularly adjourned to a time and place fixed,  the authority of the board shall not thereby be divested or lost,  but it may thereafter fix a time and place for the hearing and cause notice thereof to be given by publication by at least one insertion in a newspaper published and of general circulation in the county within which the district is located and designated by the board. The publication shall be run at least five days before the date of the hearing,  and thereupon the board of directors may act as in the first instance.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-949 - Void assessments; new assessment; partial deficit

48-949.
Void assessments;  new assessment;  partial deficit
A. When the assessment on a lot levied for an improvement as provided by this article,  or part thereof,  or the entire assessment,  is adjudged void,  voidable or uncollectible for any reason,  the board of directors shall cause to be levied and assessed upon the lot on which the assessment has been held void,  voidable or uncollectible,  or upon all the lots included within the limits assessed for the work,  a new assessment sufficient to provide for the payment of principal and interest on all bonds then unpaid,  or to pay the contractor or reimburse the district or the county for incidental expenses if those expenses have been advanced. The reassessment shall be made as nearly as practicable in the same manner,  and with like effect,  as the original assessment.
B. In the case of a partial deficit the board of directors may pay the deficit from the general fund of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-950 - Proof of notice; definition

48-950.
Proof of notice;  definition
A. Unless otherwise provided by this article,  proof of mailing,  of publication,  or of posting resolutions or notices shall be made by affidavit of the person required to make the mailing or publication or do the posting. The affidavit shall state the manner of mailing,  publication or posting,  and the dates thereof,  shall have attached thereto a copy of the publication or notice that was mailed or posted,  and shall be filed in the office of the clerk.
B. An affidavit prepared pursuant to this section is prima facie proof of the posting,  publication or mailing described. The failure of any person to receive a mailed notice does not affect the validity of any notice that was mailed as prescribed by this article. The failure to mail a notice to one or more persons does not affect any notices mailed to other persons. An error or informality in a notice does not invalidate other portions of a notice.
C. The costs of mailing and publishing provided in this section shall be a valid incidental expense pursuant to section 48-927,  subsection E.
D. In addition to any notice required to be mailed,  the board of directors,  at its sole option,  may also publish the notice in a newspaper of general circulation in the area in which the district is located.
E. If any state lands are included in the district all notices shall be mailed to the state land commissioner.
F. For purposes of this section,  the terms " mail" ,  " mailed"  or " mailing"  means deposit of the notice or document with the United States postal service first class postage prepaid.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-951 - Public records; duties of engineer

48-951.
Public records;  duties of engineer
A. The superintendent shall keep his office and records in the office of the board of directors.
B. The district engineer shall do the surveying and other engineering work necessary under this article. He shall prepare the plans,  specifications and estimates,  and shall survey and measure the work to be done under improvement contracts and estimate the cost thereof. Every certificate signed by the engineer in his official character shall be prima facie evidence of the truth of its contents. He shall keep a record of all surveys made by him which shall become the property of the district and be filed in the office of the board of directors.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-952 - General obligations of district

48-952.
General obligations of district
General obligations of the district shall be provided for by the levy and collection of taxes on all the real and personal property in the district unless otherwise specifically authorized. General obligations shall be limited to the following:
1. The cost of operation,  maintenance and repair of improvements made under this article,  and the cost of operation and maintenance of streets within the district to the extent that any of the foregoing costs are not assumed by the county.
2. The payment of that portion of the cost of any improvement authorized to be assessed as a general obligation of the district by the resolution of intention and contract,  including assessments on public property imposed on the district under section 48-920.
3. The payment of the purchase price of lots sold to the district under section 48-941,  but the total amount of taxes levied on all the property of the district for the purchase price of lots sold under any proceeding shall be limited to twenty percent of the aggregate amount of principal and interest on the bonds issued under this proceeding.
4. The payment of preliminary incidental costs for which the district has become liable by abandonment of improvement proceedings under section 48-926. The payment of preliminary incidental costs pursuant to this paragraph may be assessed and levied on a per parcel basis or based on the assessed valuation of the property. If a per parcel basis is used,  the amount of tax for each parcel shall be determined by dividing the number of parcels in the district by the total tax amount. The property owner may pay the tax for preliminary incidental costs in a lump sum or over a period of not more than ten years.
5. Contingent liabilities required to be paid pursuant to section 48-928,  subsection K.
6. Repayment of any loans that are required by this article to be made by the district or the county.
7. Attorney fees and other costs of any action brought by or against the district to foreclose an assessment lien or to defend any action brought pursuant to this article.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-953 - Irrigation assessments; collection

48-953.
Irrigation assessments;  collection
The board of directors of an improvement district may collect payment of irrigation district assessments imposed upon the land within the improvement district as a general obligation of the district. If irrigation district assessments are collected as a general obligation,  the board of directors shall levy and collect taxes only upon the lineal acreage in the district,  exclusive of improvements and assessed value of the real property.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-954 - Annual statements and estimates

48-954.
Annual statements and estimates
The board of directors of a district organized under the provisions of this article shall make annual statements and estimates for the district,  publish notice thereof,  have hearings thereon and adopt them at the times and in the manner provided for county statements and estimates by title 42,  chapter 17,  article 3.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-955 - Levy and collection of district taxes

48-955.
Levy and collection of district taxes
A. The board of supervisors shall levy on the property of the districts as provided by this article and collect as general county taxes are collected the amounts shown by the statements and estimates as adopted by the board of directors of the district. 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 general obligation district taxes as provided to be levied by this article.
B. In a new or existing domestic water improvement district or domestic wastewater improvement district,  whether governed by the board of supervisors or an elected board of directors under article 4 of this chapter,  a majority of the real property owners may petition the board to apportion the tax among the lots in the district according to the area in square feet of each lot. The petition for the formation of a new district may contain a provision for assessment based on square footage unless the domestic water usage may be determined by metering and in that event the assessment shall be apportioned among the lots of the district on the basis of metering. In the event of either new or existing districts,  if the petition is signed by the required number of owners of real property in the district,  all subsequent taxes of the district shall be assessed and levied pursuant to this section.
C. In a domestic water improvement district or domestic wastewater improvement district that assesses and levies its taxes based on the square footage of the property,  whether governed by the board of supervisors or an elected board of directors under article 4 of this chapter,  the governing body of the district in its discretion may establish by resolution a limit on the amount of tax that may be assessed and collected by the district from any single parcel of real property in the district.
D. In any new or existing county road improvement district,  the district board may assess and levy the taxes for payment of preliminary incidental expenses on a per parcel basis or based on the assessed valuation of the property. If a per parcel basis is used,  the amount of tax for each parcel shall be determined by dividing the number of parcels in the district by the total tax amount. The property owner may pay the tax for preliminary incidental expenses in a lump sum or over a period of not more than ten years.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-956 - Maintenance of roads by county; cooperative expenditures

48-956.
Maintenance of roads by county;  cooperative expenditures
The duty of the county to construct and maintain roads and highways within the boundaries of an improvement district shall not be impaired or abridged by the establishment of the district. The county and the district shall cooperate in expending monies that may be available in their respective funds in a manner that will be of the greatest benefit to the inhabitants of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-957 - Charges for services of county employees

48-957.
Charges for services of county employees
Supervision of construction work and clerical services performed by county employees in connection with special assessment proceedings shall be charged to the proceedings as incidental expenses. Services of the street superintendent and other employees and costs of publication of notices and other costs of collection of special assessments shall be estimated based on the term of the bond and charges to the proceedings as incidental expenses.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-958 - Disposition of surplus funds

48-958.
Disposition of surplus funds
A. If any money or property remains in the special fund for any bond issue after all the bonds are fully paid,  it shall go to the general fund of the district,  except that if the work has been fully completed and the maintenance of a general fund is not deemed necessary by the board of directors of the district then the surplus funds shall go to the general fund of the county.
B. Notwithstanding subsection A of this section,  if any money remains in the special fund for any bond issue after all the bonds are fully paid,  and if the maintenance of a district general fund is deemed not necessary by the board of directors of the district,  then the funds may be used to pay any outstanding bonds of any improvement district which lacks sufficient funds to fully pay all bonds.
C. On dissolution of a district pursuant to section 48-959 and on the passage of a period of two years with no activity,  the county treasurer may request that the board of supervisors transfer all or part of any money remaining in any special or general fund of the district to the county general fund for purposes for which it was collected if required or for appropriation for the health,  safety and welfare of the general public.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-959 - Dissolution of district

48-959.
Dissolution of district
Any district organized under this article shall be dissolved by its board of directors when all bonds and other obligations of the district are paid or have become barred by the statute of limitations,  and the operation and maintenance functions of the district or the major part thereof have been taken over by an incorporated city or town,  by the county or by a utility.