reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1817 - Refunding bonds

48-1817.
Refunding bonds
Refunding bonds may be issued to refund any outstanding bonds issued pursuant to this article. These bonds shall be designated as refunding bonds and shall be secured by all or part of the revenues of the district or all or any part of revenues pledged to the bonds that have been refunded.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1819 - Validity of bonds; nonliability of officers and directors

48-1819.
Validity of bonds;  nonliability of officers and directors
A. A bond that is issued and that bears the signature of officers in office on the date the bond is signed is a valid and binding obligation,  notwithstanding that before delivery of the bond any or all of the persons whose signatures appear on the bond have ceased to be officers of the district.
B. No member of the board of directors or officer or employee of the district is personally liable on the bonds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1820 - Bonds as legal investments

48-1820.
Bonds as legal investments
Notwithstanding any law to the contrary,  all bonds and refunding bonds constitute legal investments for savings banks,  banks,  savings and loan associations,  trust companies,  executors,  administrators,  trustees,  guardians and other fiduciaries and for any board,  body,  agency or instrumentality of this state or of any political subdivision of this state and constitute securities that may be deposited by banks,  savings and loan associations or trust companies as security for deposits of state,  county,  municipal and other public monies.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1821 - Federal income tax considerations

48-1821.
Federal income tax considerations
The district may make any covenant,  order any rebate,  file any tax return,  report any information and order the limitation on the yield of any investment made with the proceeds from the sale of its bonds or with taxes,  revenues or other income pledged,  held in trust or otherwise used to pay principal,  interest and premium,  if any,  on its bonds in consideration for retaining the exclusion from gross income for federal income tax purposes of the interest income on any bond.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1822 - Application of bond proceeds

48-1822.
Application of bond proceeds
The district may apply the proceeds from the sale of any of its bonds to further any of its lawful purposes including to pay all costs and estimated costs of the issuance of the bonds,  of feasibility studies,  of all engineering,  inspection,  fiscal and legal expenses and of the cost of interest estimated to accrue on money borrowed or that will be borrowed as the board of directors may determine,  reserve funds,  including those for debt service and working capital,  costs and fees related to credit enhancement and costs of the services of agents,  consultants or experts retained or employed in the planning,  preparation,  supervision,  financing and completion of the activity financed by the bonds. In addition,  the district may expend bond proceeds either as a loan to the United States or as a contribution,  in aid of the United States in constructing,  repairing or rebuilding any project for which the district acts as a contractual party to assist in the delivery of electricity.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1901 - Definitions

48-1901.
Definitions
In this article,  unless the context otherwise requires:
1. " Federal act"  means the hospital survey and construction act,  Public Law 725 of the 79th Congress,  and amendments thereof.
2. " Urgent care center"  does not include a medical clinic but means a health care institution that operates twelve to twenty-four hours a day seven days a week without inpatient beds but with facilities and limited hospital services for the physical evaluation of outpatients and the diagnosis or treatment of patients including surgery under general anesthesia.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1902 - Publication of notices

48-1902.
Publication of notices
A. When a notice is required by this article to be published in a newspaper,  such notice shall be published in a newspaper of general circulation published within the district concerned. If none is published within the district,  then the notice shall be published in a newspaper of general circulation published within the county in which the district is located.
B. When a district is located in more than one county,  notices shall be published in newspapers published within each county in which part of the district is located,  as provided by subsection A.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1903 - Establishment of a hospital district; approval

48-1903.
Establishment of a hospital district;  approval
In addition to the requirements for the establishment of a hospital district as set forth in section 48-261,  no petition for the formation of a district shall be acted upon unless the area encompassed within the proposed district is first approved by the department of health services as an area needing additional hospital facilities. Notwithstanding section 48-261,  subsection E,  a hospital district may exclude natural geographic features such as watercourses.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1908 - Board of directors; members; qualifications; terms; organization

48-1908.
Board of directors;  members;  qualifications;  terms;  organization
A. The board of directors of the district shall be composed of five citizens who are resident real property owners within the district,  none of whom is an elective or appointive state,  county or city official.
B. Directors shall serve four year terms beginning on the first day of the month immediately following declaration of election to office. Elections shall be held on either the fourth Tuesday in February,  the second Tuesday in June or the first Tuesday after the first Monday in November of every even numbered year.
C. Candidates for a district board office shall file nominating petitions with the board of supervisors as prescribed by title 16,  chapter 3. If only one person files or no person files a nominating petition for an election to fill a position on the board for which the term of office is to expire,  then the board may cancel the election for that position and appoint the person who filed a nominating petition to fill the position. If no person files a nominating petition for an election to fill a district office,  the board of supervisors may cancel the election for that office and that office is deemed vacant and shall be filled as otherwise provided by law. Vacancies occurring other than by expiration of term may be filled by the remaining directors,  except that if the remaining directors do not constitute a quorum,  the county board of supervisors shall make the appointment to fill the vacancy.
D. The board shall be a body corporate,  under the name " board of directors for ______ hospital, "  or " board of directors for ______ urgent care center"  with the name of the hospital or urgent care center inserted.
E. Not later than sixty days after an election the board shall meet and reorganize by electing from its membership a chairman and a vice-chairman. In addition thereto,  the board 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 › § 48-1909 - Compensation of directors

48-1909.
Compensation of directors
Members of the board of directors shall serve without compensation,  but each shall be allowed necessary travel and incidental expenses actually incurred in the performance of official business of the district as approved by the board,  and statutory per diem when away from the district on business of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1911 - Leases of hospital or urgent care center and equipment; provisions; cancellation for failure to pay rent; re-lease; auction; notice

48-1911.
Leases of hospital or urgent care center and equipment;  provisions;  cancellation for failure to pay rent;  re-lease;  auction;  notice
A. A lease of the hospital or urgent care center and its equipment,  as required under section 48-1910 for districts with bonded indebtedness,  executed by the board of directors of the district,  shall:
1. Contain terms and provisions necessary to assure compliance by the district with the provisions of the federal act and any amendments thereto.
2. Extend for a term to be determined by the board,  but not less than five nor more than ten years.
3. Be executed to a corporation not for pecuniary profit,  duly organized under the laws of this state for the purpose of conducting a hospital,  urgent care center,  combined hospital and ambulance service or combined urgent care center and ambulance service.
4. Provide for a rental upon terms and in an amount which will provide a fair return to the district on its investment,  be sufficient to meet the payments of principal and interest of bonds issued under this article,  and provide amounts necessary to meet the expenses of the district.
B. If a lessee of the hospital or urgent care center and its equipment fails to make the payment of rental required by the lease,  the board of directors of the district,  at its option,  may cancel the lease for such failure. If the lease is cancelled and if the board is then unable to re-lease the hospital or urgent care center and its equipment to a lessee qualified under the provisions of this article at a rental sufficient to meet the payments of principal and interest on any bonds issued by the district and to provide the amounts necessary to meet expenses of the district,  the board shall,  at public auction,  offer to lease the hospital or urgent care center and its equipment to the highest responsible and qualified bidder for such term as the board prescribes,  and shall lease the hospital and its equipment to the bidder who bids the highest rental for the prescribed period.
C. Notice of the auction shall be given in a newspaper as provided by section 48-1902 at least once each week for four weeks immediately preceding the auction.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1912 - Bonds

48-1912.
Bonds
A. Bonds may be issued by the hospital district for the purpose of carrying out any of the provisions of this article. If the board of directors determines that bonds should be issued,  application shall be made to the board of supervisors by the board,  and the board of supervisors shall submit to a vote of the real property taxpaying electors residing in the district the question in the manner provided by title 35,  chapter 3,  article 3,  and if the majority of the electors voting on the issue approve,  the bonds shall be issued as provided by law. Elections under this subsection must be held on the first Tuesday following the first Monday in November as prescribed by section 16-204,  subsection B,  paragraph 1,  subdivision (d).
B. Any bonds issued under this article may contain a provision requiring the establishment of a reserve or reserves in an amount equal to 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,  and the district shall maintain the reserve during the life of the bond issue for the purpose of protecting against any deficiency in rental payments or tax collections. If it becomes necessary to withdraw funds from the reserve to protect against any deficiency,  the board of directors of the district shall levy a tax on all the taxable property in the district sufficient to maintain the reserve fund in an amount equal to the original amount thereof. In making the levy 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 money then in the reserve fund and shall levy 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 › § 48-1914 - Budget

48-1914.
Budget
A. Annually,  not later than July 15,  the board of directors shall furnish to the board of supervisors of the county in which the district or any part thereof is located a report of the operation of the district for the past year together with an estimate in writing of the amount of money needed to be raised by taxation for all purposes required or authorized by this article during the next fiscal year.
B. The board of supervisors of each county where a district or part thereof is located shall thereupon levy upon the taxable property of the district a tax which will,  together with other funds on hand or which will accrue during the ensuing fiscal year,  exclusive of reserves,  provide sufficient funds to meet the financial needs of the district as provided under subsection A. The tax shall be computed,  entered upon the tax rolls and collected in the same manner as other secondary property taxes in the respective county or counties in which the district or part thereof is located. Monies collected on behalf of the district shall be remitted promptly to and shall be handled by the county treasurer of the organizing county as other special district funds are handled. The district shall be governed by the budget limitation laws of the state.
C. If a district lies in more than one county,  the total budget estimate shall be divided by the board of directors in proportion to the value of the real property included within the district in each county,  such value to be determined from the equalized values of the last assessment rolls of the counties. When such division of the estimate has been made the directors shall furnish the boards of supervisors of the respective counties a written statement of that part of the estimates apportioned to each county.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1916 - Disposition and use of rental from hospital or urgent care center or medical clinic and equipment

48-1916.
Disposition and use of rental from hospital or urgent care center or medical clinic and equipment
Rentals received from the lease of the hospital or urgent care center and its 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 › § 48-1917 - Capital outlays

48-1917.
Capital outlays
A. The board of directors may establish a fund for capital outlays. After a capital outlay fund is created,  the board of directors may transfer to the fund any unincumbered surplus funds remaining on hand in the district at the end of a fiscal year.
B. When a capital outlay fund is established,  it shall be used only for capital outlay purposes,  but the board of directors may,  by a four - fifths vote of all members,  if it finds that the fund is no longer necessary or that there remain in the fund monies which are no longer required for capital outlay purposes,  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 › § 48-1918 - Dissolution of district

48-1918.
Dissolution of district
A district organized under this article may be dissolved by the majority vote of all real property taxpaying electors voting on the question of dissolution at a special election called to vote on the question. The election shall be called by the board of supervisors upon application of the board of directors of the district or upon filing a petition signed by twenty-five per cent of the electors of the district. If a district is dissolved,  all property,  buildings,  equipment and other items owned by the district shall thereupon become the property of the county.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2001 - Establishment of sanitary district; territory; purposes; change of name

48-2001.
Establishment of sanitary district;  territory;  purposes;  change of name
A. Notwithstanding the provisions of section 48-261 or 48-262,  a sanitary district shall not include territory located within an incorporated city or town at the time the district is established and the territory included in a sanitary district is required to be contiguous except as provided in section 48-2002.
B. In addition to the requirements set forth in section 48-261,  a sanitary district may be formed only for:
1. The purposes of regulating,  purchasing,  establishing,  constructing and operating a sewerage system or a sewage sludge or by-product processing and disposal system which is owned by the district or any person and which provides for sewage collection,  treatment and disposal in the district. The system may include the collection,  transportation,  pumping,  treatment and disposal of sewage,  processing,  treating and disposing of sewage sludge and other by-products of sewage treatment.
2. Purchasing,  establishing,  constructing and operating a garbage disposal and treatment system. The garbage system shall be limited to the disposal and treatment of garbage,  rubbish,  trash and waste materials and shall not include collection.
C. In addition to the requirements set forth in sections 48-261 and 48-262,  no territory which lies within an urbanized area,  as defined in section 9-101.01,  shall be included in or annexed to a sanitary district unless the city or town shall have approved the inclusion or annexation of said territory into the sanitary district,  or,  upon request of the parties seeking annexation or inclusion of territory within the sanitary district,  the city or town has failed to act upon such request and either approve or deny the request within one hundred twenty days of its presentation to the city or town.
D. A sanitary district established under this chapter is a body corporate with the powers,  privileges and immunities generally granted to municipal corporations by the constitution and laws of this state for the purposes prescribed by this chapter.
E. A sanitary district may change its name by resolution unanimously adopted by its board of directors. Before adopting a resolution to change the name of the district,  the board shall give notice to all residents and property owners within the district by publication of the notice at least twenty days before the date of the hearing of the board at which the name change will be considered. The notice shall be placed in a newspaper of general circulation within the district. The district shall also mail to each customer of the district within the district a notice of name change at least thirty days before the hearing on the change of name. At the hearing the customers and landowners shall be entitled to be heard as to why the name should or should not be changed. Following the hearing the board shall act on the resolution changing the name of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2002 - Annexation of noncontiguous property

48-2002.
Annexation of noncontiguous property
A. If the statement described in section 48-262,  subsection A requests the annexation of property located within an incorporated city or town but not encompassing all the territory within the boundaries of the city or town,  in addition to the other requirements of section 48-262,  subsection A,  the governing body shall approve the district boundary change impact statement and authorize the circulation of petitions only if the governing body of the city or town has by ordinance or resolution endorsed the annexation and the annexation is authorized pursuant to this title.
B. The area within the proposed change does not have to be contiguous to any boundary of the sanitary district to which it is annexed provided that the property between the sanitary district and the proposed area to be annexed belongs to the United States,  the state of Arizona or the county wherein the district lies,  or is a parcel or parcels of undeveloped land which is not susceptible of feasibly being provided sewer service by any other public or private entity presently providing such sewer service within five miles from the location of the property. The sanitary district may pay the costs of the extension of its sewer lines across the intervening public land not within the sanitary district. The extension shall occur at the discretion of the board.
C. In addition to the provisions of subsection A of this section,  if the noncontiguous property to be annexed is within an urbanized area,  the governing body shall obtain the approval,  by resolution,  from each city or town adjacent to or near by the urbanized area prior to the urbanized area's annexation. For the purposes of this subsection,  " urbanized area"  means the area within three miles of a city or town with a population of less than five thousand persons according to the most recent United States decennial census or within six miles of a city or town with a population of five thousand persons or more according to the most recent United States decennial census.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2003 - Annexation of all the territory within a city or town

48-2003.
Annexation of all the territory within a city or town
A. Notwithstanding section 48-2002,  if a city or town desires to have annexed all the territory located within such city or town,  or if a portion of the city or town lies within the sanitary district,  the remaining territory within such city or town,  to a sanitary district,  and the sanitary district,  by resolution duly adopted by the board of directors,  desires to annex such territory,  the annexation shall be as set forth in this section.
B. The sanitary district shall first adopt a resolution setting forth its intention to annex all or the remaining portion of the territory within the corporate boundaries of a city or town. Thereafter,  the city or town council may call an election of the qualified electors within the city or town not residing within the area presently within the sanitary district to vote on the question of whether the territory contained in such city or town shall be annexed to the sanitary district. The election shall be conducted and held in substantially the same manner as an election held pursuant to section 9-514.
C. If a majority of the qualified electors voting at the election votes in favor of the annexation,  as evidenced by the official canvass,  the board of directors of the sanitary district by resolution may declare and order the territory included within the boundaries of the city or town annexed to the sanitary district.
D. On annexation of all of the territory included within a city or town to a sanitary district,  the sanitary district has all of the powers and authority over such territory as it has over any other territory within a sanitary district and the city or town shall not authorize,  institute,  establish,  make or carry on a competing sewer service nor engage in the collection or treatment of sewage within the city or town.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2011.02 - Wastewater treatment facility revenues; use

48-2011.02.
Wastewater treatment facility revenues;  use
A. Notwithstanding any other provision of this chapter,  the board of directors of a sanitary district may obligate by resolution or by contract the revenues generated by any wastewater treatment facility or system of the district and take any and all other actions incidental as are necessary to do any of the following:
1. Pay all maintenance and operating costs of the district.
2. Provide such reserves as deemed necessary by the board of directors.
3. Pay all billing costs,  office expenses and the costs of collection.
4. Plan and design the purchase of or an improvement to the system or pay contractual obligations incurred for that purpose.
B. Notwithstanding any other provision of this chapter,  at the option of the board of directors,  revenues in excess of the requirements of subsection A of this section may be used for either or both of the following:
1. Applied to assessments due.
2. Refunded to the property owner.
C. An obligation of revenues by the district that is made pursuant to this section is binding on all successors or assigns until the obligation is fully satisfied.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2011.03 - Issuance of bonds; notice; hearing

48-2011.03.
Issuance of bonds;  notice;  hearing
Notwithstanding any other law,  a sanitary district may issue bonds that refinance existing debt and that mature over a period of forty-one years only if the sanitary district complies with both of the following before issuance of the bonds:
1. The new bonds do not cause an increase in the sanitary district's bonding capacity.
2. The sanitary district's board of directors holds a public hearing regarding the issuance of the bonds. The sanitary district's board of directors shall provide public notice of the hearing as otherwise prescribed by law.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2013 - Compulsory connection; financial assistance

48-2013.
Compulsory connection;  financial assistance
A. The board of directors of a sanitary district may declare further maintenance or use of a cesspool,  septic tank or other local means of sewage disposal within the district a public nuisance and abate them.
B. The board may require any building within the district inhabited or used by human beings to be connected with the sewerage system of the district.
C. Before the time any fee,  levied under section 48-2027,  or assessment,  levied under section 48-2057,  is due,  the board shall receive and consider applications from individual lot or parcel owners for financial assistance in paying connection fees,  hookup fees and capacity charges. The application shall be in a form approved by the board and the applicant shall provide reasonable evidence that the applicant lacks the financial capability to pay the connection fees,  hookup fees and capacity charges. The board shall appropriate monies from any source to provide assistance for any person by having the sanitary district pay the individual fees and have the applicant provide an instrument,  secured by an encumbrance on the applicant's property,  which provides for repayment to the sanitary district of the monies paid by the district. This subsection applies only to applicants who own fewer than three parcels or lots within the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2014 - Lateral and collecting lines

48-2014.
Lateral and collecting lines
A. The construction of main lines of the sewerage system of a sanitary district shall be paid for from the proceeds of the sale of bonds of the district,  but the construction of lateral and collecting lines shall be paid for by the connecting property owners if the owners have agreed to connection to the lateral or collecting lines or if the board of directors has determined that the connection to these lines is necessary pursuant to section 48-2013. The payment for lateral and collecting lines may be pursuant to article 2 of this chapter. Determination by the board of directors of what are main lines is conclusive.
B. Connection of lateral or collecting lines to main lines shall be made at the points and in the manner directed by the engineer of the district,  under the instructions of the board of directors,  subject to such conditions as the board of directors prescribes.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2015 - Sanitation survey, plan and report

48-2015.
Sanitation survey,  plan and report
A. When a sanitary district is established,  or at any time before issuing and selling bonds under this article,  the board of directors shall employ one or more sanitation or water engineers for any of the following purposes:
1. To make a survey of the problems of the district concerning sanitation with special reference to sewage collection,  treatment and disposal.
2. To make a survey of the problems of the district concerning sanitation with special reference to garbage treatment and disposal.
B. Upon completion of the survey or plan,  the engineers shall prepare and file with the board of directors a report setting forth:
1. A description of existing facilities.
2. A description of work recommended to carry out the purposes of the district,  with plans and specifications therefor.
3. A description of the property proposed to be acquired or damaged in performing the work.
4. A map showing the boundaries of the district and in general the location of work proposed to be done,  property taken or damaged and other information useful to an understanding of the proposed work.
5. An estimate of the cost of the proposed work.
C. Expenses of the survey and report shall be a charge against the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2016 - Sanitation survey report; hearings; approval

48-2016.
Sanitation survey report;  hearings;  approval
A. When the survey or plan and report prepared under section 48-2015 are filed,  the board of directors may reject the report and direct that a new report be prepared or that changes be made. If the report complies with the provisions of section 48-2015 and is satisfactory to the board,  the board shall hold a hearing on any objections to the report or to the performance of the proposed work. Notice of the hearing shall be given by publication five times in a daily or twice in a weekly newspaper of general circulation in the sanitary district.
B. At the conclusion of the hearing the board shall order the report to be changed,  or shall approve it as made. If changes are ordered,  further hearings shall be held thereon until the board approves the report. Upon approval by the board,  the report or a resume thereof shall be published for distribution to the public.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2017 - Election to determine whether sewer service to be supplied other than by construction of facilities by district

48-2017.
Election to determine whether sewer service to be supplied other than by construction of facilities by district
If the engineer's report required by this article recommends that sewer service or garbage disposal and treatment service for the sanitary district can be provided by a method other than construction of facilities by the district or the maintenance of an on-site sewage disposal management plan and the board of directors of the district desires to adopt such method and enter into a contract with another sanitary district,  a municipality,  other governmental subdivision or agency or a private entity for sewer service or garbage disposal and treatment service for the district,  the board shall submit to the qualified electors of the district who are eligible to vote in bond elections the question of whether the district shall enter into such a contract for sewer service or garbage disposal and treatment service. The proposition of whether sewer service or garbage disposal and treatment service for the district shall be provided by contract may be submitted to the qualified electors of the district in a separate election called for that purpose or in conjunction with a bond election called pursuant to this article,  or as an alternate proposition to the issuance of bonds by the district. Any election called pursuant to this section shall be called and held as provided in section 48-2020.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2018 - Performance of work; methods; calls for bids; modification of specifications

48-2018.
Performance of work;  methods;  calls for bids;  modification of specifications
A. The board of directors shall employ qualified water or sanitation engineers necessary to superintend the performance of work specified in the approved report of the survey or plan. The work or any portion thereof may be performed,  under the direction of the engineers employed for that purpose,  in any of the following ways,  as ordered by the board of directors:
1. By purchasing the material and performing the work.
2. By purchasing the material and letting a contract for performance of the work.
3. By purchasing a portion or none of the material and letting a contract for furnishing the balance or all of the material and performance of the work.
B. A contract for performance of work or for furnishing material shall be let to the lowest responsible bidder submitting a sealed bid in response to a call for bids published once each week for two consecutive weeks in a newspaper of general circulation in the county. The call for bids shall include detailed plans and specifications covering the work to be done and the materials to be furnished. If materials to be purchased without the letting of a contract cost ten thousand dollars or more,  they shall be purchased from the lowest responsible bidder after publication of a call for bids as provided by this subsection.
C. All work recommended in the approved report shall be performed in conformity with the plans and specifications contained in the report unless the board of directors by a two-thirds vote adopts a resolution declaring that the interest of the district requires a modification of or departure from the report,  and specifying the modification or departure.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2020 - Bond election; subsequent bond election

48-2020.
Bond election;  subsequent bond election
A. After approval of the survey or plan and report prepared under section 48-2015 the board of directors of the district shall submit to the qualified electors of the district the proposition of incurring bonded indebtedness to obtain funds with which to acquire the property and perform the work set forth by the report. An election under this subsection must be held on the first Tuesday following the first Monday in November as prescribed by section 16-204,  subsection B,  paragraph 1,  subdivision (d). The resolution calling the election shall set forth:
1. The purposes of the proposed indebtedness.
2. A reference to the report for particulars.
3. The amount of the proposed indebtedness.
4. The part of the principal to be paid each year.
5. The maximum rate of interest to be paid.
6. The date of the election.
7. The election precincts,  polling places and election officers.
B. Notice of the election shall be given and the election shall be held in the manner prescribed by title 16.
C. If the proposition of issuing bonds fails to receive the requisite number of votes to authorize issuance of the bonds,  the board of directors may call another election on the question of issuing bonds under the terms of this article,  either for the same purposes or for any lawful purpose of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2022 - Sale of bonds; disposition of proceeds

48-2022.
Sale of bonds;  disposition of proceeds
A. The board of directors of a sanitary district shall sell bonds issued pursuant to section 48-2021,  subsections A,  B,  C and D at not less than par value at public sale or if the district has a population of more than two thousand persons and has been in existence for ten or more years at public or private sale,  and the proceeds shall be placed in the county treasury to the credit of the district. All premiums and accrued interest received shall be paid into the bond fund of the district to be used for payment of principal of and interest on the bonds,  and the remainder of the proceeds shall be paid into the construction fund of the district. The county treasurer shall keep an accurate record of all monies of the district paid to him.
B. The construction fund shall be used exclusively for the purposes mentioned in the resolution calling the bond election. Payments from the construction fund shall be made upon claims allowed by the board of directors of the district,  prepared,  presented and audited in the same manner as claims upon county funds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2025 - Tax levy to pay principal and interest of bonds

48-2025.
Tax levy to pay principal and interest of bonds
A. The principal of and interest on bonds issued pursuant to this article shall be paid from revenue derived from an annual tax on the real property and mobile homes within the sanitary district issuing them,  and such real property and mobile homes shall remain liable to taxes for payment of the bonds and interest until paid in full.
B. Notwithstanding the provisions of subsection A,  the board of directors of the district may provide that all or a portion of the district's annual revenue derived from sources other than taxes levied pursuant to this section may be used to pay principal and interest on bonds. So long as all principal,  interest or sinking fund payments are current,  the amount of the annual levy for payment of principal and interest may be reduced by the amount derived from other sources which are pledged or made available for the payment of principal and interest in such fiscal year. Whenever the district fails,  in any fiscal year,  to pay the required principal and interest or meet any required sinking fund payment,  the difference may be made up by an emergency levy in the current fiscal year and,  if not so made up,  shall be included in a required levy the forthcoming fiscal year.
C. The board of directors of a sanitary district shall annually,  on or before August 15,  certify to the board of supervisors the amount necessary to pay interest on and the portion of principal which will become due on bonds of the district during the ensuing year.
D. The board of supervisors,  at the time of levying general county taxes,  shall levy and cause to be collected in the manner prescribed by law for county taxes,  a tax upon the real property and mobile homes within the sanitary district,  based upon the current assessment roll,  sufficient to pay the amount certified by the board of directors. If the board of directors of a sanitary district fails to certify to the board of supervisors the amount necessary,  the board of supervisors shall ascertain the amount which should have been certified and shall levy and cause to be collected a tax sufficient to produce that amount.
E. The tax,  when collected,  shall be paid into the county treasury to the credit of the bond fund of the sanitary district,  and shall be used solely for payment of the principal of and interest on the bonds. The county treasurer shall pay the principal and interest on the dates and at the places specified in the bonds in the manner provided by law for the payment of principal of and interest on county bonds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2026 - Tax levy for current expenses

48-2026.
Tax levy for current expenses
A. The board of directors of a sanitary district may at the time of certifying the amount required for payment of principal of and interest on bonds,  certify to the board of supervisors the amount necessary to maintain,  operate,  extend and repair the sewerage system and the garbage disposal and treatment plants of the district during the ensuing year,  and to defray all other expenses incidental to the exercise of powers granted by this article,  together with an estimate of the revenue which will be received from rentals and service charges. In that event,  the board of supervisors shall,  at the time of levying general county taxes,  levy and cause to be collected in the manner prescribed by law for county taxes,  a tax on real property and mobile homes within the sanitary district based on the current assessment roll,  sufficient to pay the amount certified,  less the amount estimated to be received from rentals and service charges.
B. The tax,  when collected,  shall be paid into the county treasury to the credit of the operating fund of the sanitary district,  and the board of directors may order expenditure of the fund for the purposes for which levied. Payments from the operating fund shall be made upon claims allowed by the board of directors,  prepared,  presented and audited in the same manner as claims against the county.
C. Not less than twenty nor more than thirty days prior to making the certification to the board of supervisors provided by subsection A,  the board of directors shall publish in a newspaper of general circulation in the district,  an itemized statement of the amounts proposed to be certified,  and the statement shall contain notice of a meeting to be held by the board of directors prior to the time for the certification. At that meeting,  any owner of real property or a mobile home within the district may appear and present objections to any item of the amount proposed to be certified.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2028 - Dissolution of sanitary district

48-2028.
Dissolution of sanitary district
A. A sanitary district organized under this article,  which has no bonded indebtedness and when all legal indebtedness of the district has been discharged,  may be dissolved on the vote of a majority of the qualified electors of the district at a special election called by the board of directors upon the question of dissolution. If a majority of the votes cast favors dissolution,  the board of directors shall by resolution declare the district dissolved,  and thereupon the district is dissolved. A certified copy of the resolution shall,  within fifteen days after its adoption,  be filed with the clerk of the board of supervisors of the county in which the district is situated.
B. Upon dissolution of a sanitary district the property of the district which is located within the corporate limits of a city or town shall vest in that city or town. Other property of the district shall vest in the county. Any funds of the district at the time of dissolution shall be transferred to the incorporated city or town and to the county in proportion to the assessed valuation of taxable real property within the city or town and within the county,  respectively,  as it appears on the current assessment roll.
C. If after dissolution of a sanitary district,  it is found that there remains unpaid a legal indebtedness of the district,  the board of supervisors of the county in which the district was located shall levy a tax upon the real property and mobile homes within the district as it existed at the time of dissolution,  sufficient to meet the indebtedness and interest thereon,  and shall pay the indebtedness and interest from the proceeds of the tax.
D. In the case of a district to which section 9-101.02 applies,  the election on dissolution held in conjunction with the election on incorporation of the city or town shall be deemed to be the election required by this section,  so that when the other conditions of subsection A of this section shall have been satisfied,  the district shall be dissolved.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2030 - Unauthorized use of sewer lines as public nuisance; abatement

48-2030.
Unauthorized use of sewer lines as public nuisance;  abatement
The discharge of sewage and waste materials into sewer lines of the district or into sewer lines outside the limits of an incorporated city or town which connect to sewer lines of the district,  in violation of rules and regulations formulated and adopted by the district,  is a public nuisance which may be abated.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2031 - Failure to obtain required connection permit; violation of rule; classification

48-2031.
Failure to obtain required connection permit;  violation of rule;  classification
A person who,  without obtaining a permit for connection as required under section 48-2011,  paragraphs 10 and 11,  makes such a connection or who violates a rule adopted by the district is guilty of a class 2 misdemeanor.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2041 - Definitions

48-2041.
Definitions
In this article,  unless the context otherwise requires:
1. " Assessment"  or " assessment roll"  means a special assessment made under this article.
2. " Block"  means a parcel of land,  whether regular or irregular,  which is bounded by streets,  or by one or more streets and by one or more boundary lines of the sanitary district.
3. " Board"  means the board of directors of the district or the board of supervisors acting as the board of directors pursuant to section 48-2010.
4. " Clerk"  means a member of the board or such other person as may be designated by the board to function as a clerk for purposes of this article.
5. " Contractor"  means a contractor or a personal representative or assignee of a contractor.
6. " Delinquency"  means delinquency in the payment of an assessment under this article.
7. " Engineer"  means a person who,  under any official title,  is the civil engineer or surveyor of the district or the person appointed or employed by the board to perform the duties required of the engineer under this article.
8. " Improvement bond"  means a bond issued under this article.
9. " Lot"  means any portion,  piece,  parcel or subdivision of land or property,  or property owned or controlled by any person as a railroad right-of-way.
10. " Owner"  means the person who,  on the day the action or proceeding is begun,  possesses legal title to the lot by deed recorded in the county recorder's office or the person in possession of the lot under claim of title or exercising acts of ownership over the lot for himself or as the personal representative of the owner.
11. " Sewers"  means tunnels,  excavations,  ditches,  drains,  conduits,  channels,  outlets,  outfalls,  cesspools,  manholes,  catch basins,  flush tanks,  septic tanks,  connecting sewers of every character,  machinery,  apparatus,  equipment and all appliances and structures necessary or incidental to the construction,  installation or operation of a complete sewer system for either sanitary or drainage purposes.
12. " Time of delinquency"  means the time fixed when assessments become delinquent.
13. " Treasurer"  means a person who,  under any official title,  is the custodian of the monies of the sanitary district.
14. " Work"  or " improvement"  means any of the improvements authorized to be made by this article,  the construction,  reconstruction and repair of all or part of the improvements and labor,  services,  incidental expenses and material necessary or incidental to the improvements.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2042 - Authorization

48-2042.
Authorization
In addition to the powers granted to the board as provided in article 1 of this chapter,  the board may exercise the powers set forth in this article to acquire or construct the collector sewers which are a part of the sewerage system or acquire capacity in sewage treatment works or acquire or construct such treatment works as may be deemed necessary,  including a wastewater treatment facility or nonpoint source project.