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2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2814 - Transfer of lands; procedure; limitations; definition

48-2814.
Transfer of lands;  procedure;  limitations;  definition
A. Notwithstanding chapter 19 of this title,  a flood protection district that is located in a county that contains four or more flood protection districts may transfer lands from its jurisdiction if all of the following apply:
1. Five or more property owners within a flood protection district file with the district's board of directors a petition to transfer lands from the district to another flood protection district. The petition shall describe the lands affected,  state the desired action and reasons and be sworn to by the petitioners. At the time of filing,  an amount sufficient to cover the estimated expenses of publishing notice and holding a hearing shall be paid to the secretary of the district.
2. All lands remaining in the flood protection district are contained in a single contiguous parcel.
3. The flood protection district has no outstanding obligations.
4. The board of directors of the flood protection district approves the transfer of the lands by resolution,  after notice is given and a hearing is held as provided for in sections 48-2946 and 48-2950.
5. Monies held in reserve by the transferring flood protection district are transferred to the receiving flood protection district as prescribed by subsection C of this section. These monies shall be used solely for the benefit and flood protection of the transferred lands.
B. A flood protection district may transfer lands to another flood protection district,  subject to approval by the board of directors of the receiving flood protection district. The board of directors of the receiving flood protection district shall indicate its approval by resolution,  after notice and a hearing as provided for in sections 48-2946 and 48-2950. On passage of a resolution that approves receipt of the lands and that includes a legal description of the lands to be transferred,  the resolution shall be recorded in the county in which the lands are located,  and on recording,  the transfer of lands is complete.
C. A transferring flood protection district shall pay to the receiving flood protection district a portion of the monies held in reserve by the transferring flood protection district. The amount payable by the transferring flood protection district shall be a pro rata share of the monies held based on the relationship that the assessed valuation of the lands transferred bears to the total assessed valuation of the lands within the transferring district.
D. Appeals from final actions of the board of directors of a flood protection district on transfer of lands are subject to section 48-2951.
E. For the purposes of this section,  " flood protection district"  means any flood protection or flood control district organized pursuant to or before the enactment of this article but does not include a county flood control district organized pursuant to chapter 21 of this title.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2816 - Flood protection districts; directors; qualification of electors

48-2816.
Flood protection districts;  directors;  qualification of electors
A. Notwithstanding section 48-2682,  a district formed pursuant to this article shall be governed by a board of directors elected at large and consisting of either three or five directors. Any person who is eligible to vote in an election in the district as prescribed by subsection B of this section is eligible to serve as a director of the district.
B. To be eligible to vote in a district election,  a person must be an owner of real property that is located within the boundaries of the district and on which all taxes have been paid as shown by the county tax roll immediately preceding the date of the election. In addition,  the following apply:
1. For the purpose of organizing a new flood protection district after April 12,  2018,  the qualifications of electors are the same as provided by this section.
2. The administrator or executor of the estate of a deceased person,  and the guardian of a minor or incompetent person who is appointed and qualified under the laws of this state,  may register and cast the vote of the estate or person represented by the administrator or executor.
3. The officer or agent of a corporation in whose name title to property in the district on which it has paid taxes as shown on the most recent tax roll and who is designated and authorized by a resolution of the corporate board of directors is eligible to vote and may register and cast the vote of the corporation.
4. The general partner of a partnership in whose name title to property in the district on which it has paid taxes as shown on the most recent tax roll and who is designated and authorized in writing by all of the general partners is eligible to vote and may register and cast the vote of the partnership.
5. The trustee of a trust,  or if there is more than one trustee,  a trustee who is designated and authorized in writing by all of the trustees,  in whose name title to property in the district on which it has paid taxes as shown on the most recent tax roll is eligible to vote and may register and cast the vote of the trust.
6. The member or manager of a limited liability company who is designated and authorized in writing by the controlling members or managers of the limited liability company in whose name title to property in the district on which it has paid taxes as shown on the most recent tax roll is eligible to vote and may register and cast the vote of the limited liability company.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2831 - Definitions

48-2831.
Definitions
In this article,  unless the context otherwise requires:
1. " Acre"  means one acre of unsubdivided land.
2. " Assessment"  or " assessment roll"  means a special assessment made under this article.
3. " Block"  means a parcel of land,  whether regular or irregular,  that is bounded by streets,  or by one or more streets and by one or more boundary lines of the flood protection district.
4. " Board"  means the board of directors of the district.
5. " Clerk"  or " secretary"  means a member of the board or such other person as may be designated by the board to function as a clerk or secretary.
6. " Contractor"  means a contractor,  or a personal representative or assignee of a contractor,  and any person or entity procured pursuant to title 34,  chapter 6,  article 1.
7. " Delinquency"  means delinquency in the payment of an assessment under this article.
8. " 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 an engineer under this article.
9. " Flood protection facility"  means dams,  levies,  diversion works,  tunnels,  excavations,  ditches,  drains,  conduits,  channels,  outlets and outfalls of every character,  and machinery,  apparatus,  equipment and all appliances and structures necessary or incidental to the construction,  installation or operation of a complete flood protection system.
10. " Improvement bond"  means a bond issued under this article.
11. " Lot"  means any portion,  piece,  parcel or subdivision of land or property.
12. " Owner"  means the person who,  on the day the action or proceeding is begun or a notice is given,  possesses legal title to the lot by deed recorded in the county recorder's office or the person who is in possession of the lot under claim of title or exercising acts of ownership over the lot for the person or as the personal representative of the owner.
13. " Parcel"  means an unsubdivided parcel of land that is larger than an acre.
14. " Treasurer"  means the treasurer of the county in which the district is located.
15. " Work"  or " improvement"  means the construction,  reconstruction,  replacement,  renovation and repair of all or part of a flood protection facility.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2832 - Authorization

48-2832.
Authorization
In addition to the powers granted to the board of a flood protection district as provided in article 10 of this chapter,  the board may exercise the powers set forth in this article to construct,  reconstruct,  replace,  renovate,  repair or acquire flood protection facilities as the board may deem necessary.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2833 - Purposes for which public improvements may be undertaken; powers incidental to public improvements

48-2833.
Purposes for which public improvements may be undertaken;  powers incidental to public improvements
A. If the public interest or convenience requires,  the board may order the acquisition,  construction,  reconstruction,  replacement,  renovation,  repair,  operation or maintenance of flood protection facilities and appurtenances in,  under,  over or through any street,  or any public land in the district or any right-of-way granted or obtained for such purpose,  either in or outside of the limits of the district,  and the construction,  reconstruction or repair of any work incidental to or connected with the improvements authorized by this article.
B. In addition to all powers specifically granted by or reasonably inferred under this article,  districts,  acting through their boards,  may:
1. Join with cities or towns,  any other improvement district,  flood protection district,  flood control district,  community facilities district or tax levying public improvement district,  this state or any of its departments or agencies,  or the federal government or any of its departments,  agencies or instrumentalities in constructing,  operating or maintaining improvements authorized by this article.
2. Accept from private persons,  this state or the federal government,  or any agency,  department or instrumentality of this state or the federal government,  or both,  grants for or in aid of the construction of any of the improvements authorized by this section and enter into contracts with this state or the federal government,  or any agency,  department or instrumentality of this state or the federal government,  or both,  for the construction or supervision of construction by this state or the federal government,  or any agency,  department or instrumentality of this state or the federal government,  or both,  of any such improvements,  according to the plans,  specifications,  rules and regulations of this state or the federal government,  or any agency,  department or instrumentality of this state or the federal government,  or both. The district reserves the right to assess against the property benefited by the improvement,  and located in the district,  that portion of the cost of the improvement that does not qualify for aid under any state or federal grant.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2834 - Petition; resolution of intention to order improvement

48-2834.
Petition;  resolution of intention to order improvement
A. Before the board adopts a resolution of intention that will result in an assessment against one or more lots,  acres or parcels within the district,  the proponents of the proposed project shall circulate and submit to the board a petition in support of the proposed improvement that is signed by the owners of more than fifty per cent of the acreage that is proposed to be subject to the assessment.
B. The petition may consist of one or more documents but shall contain a description of the boundaries for the proposed assessment,  a description of the proposed project and an estimate of the amount of the proposed assessment. The petition shall also state that property within the district will be assessed to pay the costs and expenses of the project.
C. On receipt of a petition signed by the required property owners,  the board may consider adopting a resolution of intention ordering an improvement.
D. Before ordering an improvement authorized by this article,  the board shall adopt a resolution of intention to order improvement that briefly describes the improvement and its location. Pursuant to the resolution and the subsequent proceedings,  one or more flood protection facilities may be constructed and shall constitute one improvement and may be constructed under one or more contracts. Such a resolution may also state reasons why the project should be constructed.
E. The board may order the expense of the improvement chargeable on an assessment district in the flood protection district. The board shall describe the extent of the assessment district in general terms in its resolution of intention by reference to street lines or block numbers or by designating its exterior boundaries by their courses and distances from the street or streets located where the improvement is proposed,  or may refer to a map that is either attached to the resolution of intention or on file in the office of the flood protection district and that shows the exterior boundary lines of the assessment district and contains such details as will show the location of the proposed flood protection facility. If the resolution of intention references a map,  a copy of the map shall be attached to the notice of the passage of the resolution of intention.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2835 - Preliminary plans

48-2835.
Preliminary plans
Before the board adopts the resolution of intention pursuant to section 48-2834,  the engineer shall prepare preliminary plans,  specifications and estimates of the cost and expenses of the improvement and shall file these with the clerk. If the board orders the work or improvement,  as provided in this article,  final plans and specifications shall be filed before either:
1. Inviting proposals for the construction of the proposed flood protection facility.
2. Procuring construction services pursuant to title 34,  chapter 6,  article 1.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2836 - Notice of intent to construct and to levy assessment

48-2836.
Notice of intent to construct and to levy assessment
The board shall send to each property owner whose property may be assessed a notice of the passage of the resolution of intention pursuant to section 48-2834. The notice shall include a brief description of the proposed improvement and a statement that the board proposes to levy an assessment to pay all or a portion of the costs and expenses of such a flood protection facility,  as applicable. The notice shall be sent by United States mail to each person named as an owner of property that may be subject to assessment as shown on the most recent equalized property tax roll.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2838 - Resolution ordering improvement; notice; proposals; alternative procurement methods

48-2838.
Resolution ordering improvement;  notice;  proposals;  alternative procurement methods
A. The board may order by resolution the construction or acquisition of the proposed flood protection facility described in the resolution of intention if:
1. No objections as to the extent of the proposed assessment district have been filed within the prescribed time.
2. If any objections to the extent of the proposed assessment district have been heard and denied,  the board finds that no action requesting review of the board's decision is pending or all actions for review of the board's decision have been finally resolved in favor of the board's decision.
B. The resolution ordering the construction or acquisition of the proposed flood protection facility described in the resolution of intention need not fully describe the improvement or the extent of the assessment district but may refer to the resolution of intention for the description.
C. If the board determines that sealed proposals should be invited for the construction or acquisition of the proposed flood protection facility described in the resolution of intention,  the board shall publish twice in one or more daily newspapers or once in a weekly or semiweekly newspaper of general circulation in the flood protection district a notice of the passage of the resolution ordering the improvement and inviting sealed proposals from persons interested in constructing the improvement. The board shall post a copy of the notice for five days on or near the door of the meeting place of the board. The notice shall state the time within which bid proposals may be filed with the clerk,  which shall be at least ten days after the date of the first publication of the notice.
D. If the board determines that it is in the best interests of the district to procure construction services through any method described in section 34-602,  section 48-2841 does not apply,  and the board shall procure such construction services as prescribed in title 34,  chapter 6,  article 1. If the board determines that the contracting services should be procured as prescribed in title 34,  chapter 6,  article 1,  it shall publish a notice of the passage of the resolution ordering the improvement and stating that the contracting services will be procured as prescribed in title 34,  chapter 6,  article 1.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2839 - Assessment of public property

48-2839.
Assessment of public property
A. If a lot,  acre or parcel belonging to the United States,  an Indian tribe or community,  this state,  a county,  city or school district or any other political subdivision or institution of this state or a county is included in the assessment district,  the board,  in the resolution of intention,  shall declare whether the lot,  acre or parcel shall be omitted from the assessment to be made.
B. If a lot,  acre or parcel is omitted from the assessment pursuant to subsection A,  the total expenses of all work done shall be assessed against the remaining lots,  acres or parcels fronting on the improvement or lying in the assessment district,  without regard to the omitted lot,  acre or parcel.
C. If the board declares the lot,  acre or parcel to be included in the assessment or if no declaration is made with respect to the lot,  acre or parcel,  the flood protection district is liable for and shall pay the amount assessed against the lot,  acre or parcel. The amount of the assessment levied against the lot,  acre or parcel may be included in any bonds issued for the improvement,  and,  if so included,  the assessments bear the same interest and are payable by the flood protection district in installments as assessments against the property of private persons.
D. The flood protection district may contract with this state or the governing body of the entity to which the lot,  acre or parcel belongs for payment to the district of the assessment and interest as each becomes due and payable,  and the state or the governing body shall perform the contract.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2840 - Payment of costs by flood protection district

48-2840.
Payment of costs by flood protection district
The board may order in the resolution of intention that all or part of the cost of any work be paid from the treasury of the flood protection district from the fund it designates when so ordered. The board,  in making up the assessment,  shall first deduct from the whole cost such part as has been ordered paid from the treasury or other source of monies and assess the remainder of the costs and expenses proportionately,  according to the benefits received,  on the lots,  acres and parcels to be assessed for the work.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2846 - Action against property owner to collect assessment

48-2846.
Action against property owner to collect assessment
A. If the owner of a lot,  acre or parcel of property that received an assessment files a request that no bonds be issued against the owner's lot,  acre or parcel,  at any time after thirty-five days from the date of the warrant,  the district may sue the owner of the lot,  acre or parcel assessed and recover the amount of an assessment remaining unpaid with interest at the maximum rate specified in the resolution of intention until paid or foreclose the lien of the assessment.
B. If personal demand has been made and the owner has refused to pay the assessment so demanded,  the district may recover reasonable attorney fees.
C. Only one action shall be brought to foreclose liens arising under a single proceeding against the same defendant.
D. The warrant,  assessment and diagram,  with the affidavit of demand and nonpayment,  are prima facie evidence of the regularity and correctness of the assessment and of the prior proceedings and acts of the board on which the warrant,  assessment and diagram are based and are also evidence of the right of the district to recover.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2847 - Invalidity of liens or bonds; extent of validity; means to secure interest of persons damaged

48-2847.
Invalidity of liens or 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,  acre or parcel is held invalid by a court because a portion of the improvement ordered was not within the power of the board to order or was not properly embraced in the contract for the work or in the assessment made to cover the expenses,  the district or the holder of a bond secured by such assessment is entitled to a judgment determining what portion of the assessment is legal. The district,  within sixty days and pursuant to the directions of the judgment,  shall issue a new assessment for an amount the court finds is the reasonable value of the portion of the improvement legally authorized by the proceedings. This amount shall be reassessed against the property in the same manner and with the same effect as provided for issuing the original assessment,  and may be enforced as an original assessment.
B. If the lien of an assessment or of a bond issued for an assessment amount is held invalid by a court for any cause arising after the authority of the board attaches to order the work,  or if the lien is defeated or held invalid for any cause,  and it also appears that the owner of the property at the time that the notice of the award of the contract was published had personal knowledge of the intention to order the award of the contract and has not filed an objection to the award of the contract,  the district shall recover a judgment confirming the lien of that assessment on the lot,  acre or parcel covered by the assessment in an amount the court finds the lot,  acre or parcel to have actually benefited from the flood protection facility,  not exceeding the amount that would have been properly assessed against the lot,  acre or parcel.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2848 - Correctness of assessment; reallocation of assessment

48-2848.
Correctness of assessment;  reallocation of assessment
A. After an assessment has been approved by the board,  all persons having an interest in any lot,  acre or parcel assessed may request the board in writing to modify or correct an assessment. The board may order such a modification or correction of the assessment,  on the record,  together with the date it is made. The modification or correction under this subsection does 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 board shall prepare a list of all assessments to be reallocated,  including:
(a) The assessment number and legal description of and the amount assessed on each affected parcel before the reallocation.
(b) The assessment number and legal description of each affected parcel and the 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 board shall prepare an amendment to the assessment diagram reflecting the new assessment numbers and parcel boundaries.
3. The board shall mail a notice 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 to the reallocation 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. The board shall issue an order on the record approving the reallocated assessment and amended assessment diagram.
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 › § 48-2849 - Issuance of improvement bonds; fund for payment of bonds

48-2849.
Issuance of improvement bonds;  fund for payment of bonds
A. The board may determine that improvement bonds shall be issued for the cost and expense of the flood protection facility. The bonds shall be issued in the name of the flood protection district but shall be made payable only from the special fund collected by the flood protection district from special assessments levied and assessed on the lots,  acres or parcels fronting on the flood protection facility or,  if an assessment district has been created by the resolution of intention for the work,  on the lots,  acres or parcels included in the assessment district.
B. All amounts collected from the special assessments shall be placed in the special fund and shall not be used for any purpose other than payment of the principal and interest of the bonds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2850 - Description of improvement bonds in resolution and notices

48-2850.
Description of improvement bonds in resolution and notices
A. If the board determines that improvement bonds shall be issued,  it shall state this in the resolution of intention for the work and shall specify the maximum rate of interest the bonds may bear. A similar description of the bonds shall be inserted in all notices of the proceedings required to be published,  posted or mailed and a notice that the bonds will be paid from a special fund collected in not more than forty annual installments from the assessments remaining unpaid at the date of the issuance of the bonds or thirty days after the date of the warrant,  or five days after the decision of the board on an objection to the assessment.
B. All other proceedings for the work up to and including the approval of the assessment by the board,  including demand for payment of the several assessments and the return and recording,  shall be conducted as provided in this article.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2852 - Form of bonds

48-2852.
Form of bonds
A. The bonds shall be signed by the chairman or president of the board,  attested by the clerk or secretary and sealed with the corporate seal of the district,  and the interest coupons,  if any,  shall bear the facsimile signature of the chairman and secretary of the district.
B. The bonds shall be substantially in the following form:
_________________________ flood protection district of _________________________ improvement bond.
Know all men by these presents: that the _________________ flood protection district of _______________ county,  Arizona (the " flood protection district" ),  a duly organized municipal corporation,  promises to pay as hereinafter stated to the bearer hereof,  on the ________ day of ________________,  ____,  the sum of _________________ dollars,  together with interest on such sum,  at the rate of ______________ per cent per annum,  payable semiannually on January 1 and July 1 of each year. Both principal and interest are payable at the office of the _________________ county treasurer (or paying agent) at the option of the holder. The 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 such flood protection district consisting of (briefly describe improvement) ,  initiated by resolution No. ___________ of _______________ flood protection district,  and is payable only out of the special fund to be collected from special assessments imposed on the lots,  acres or parcels of land fronting on or benefited by such improvement. Such special fund is set apart by law for the payment of such 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 or will be done,  and performed in regular and due form as required by the law of this state and all resolutions of the flood protection district,  that the special assessments out of which such 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 contained in the bond. For the assessment or reassessment,  collection and payment of such special assessments,  the full faith and diligence of such flood protection district are hereby irrevocably pledged.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2853 - Certification of unpaid assessments; payments by installment; interest; payments in advance

48-2853.
Certification of unpaid assessments;  payments by installment;  interest;  payments in advance
A. The board,  at the time it certifies the list of unpaid assessments,  shall write the word " certified"  on the record of the assessment opposite each unpaid assessment included in the list,  and all assessments cease to be payable in cash and are thereafter payable only in equal annual installments on either January 1 or July 1,  or semiannually on January 1 and July 1,  of each year in which the bonds become due. The board may provide a plan by which the annual installment plus an additional over levy as determined by the board to cover the anticipated delinquencies in the collection of the assessment may be collected in partial payments before the installment is due,  and the lien of each assessment on the property assessed is,  and remains,  valid or until the assessment is fully paid.
B. An uncollected installment shall be added to the succeeding installment and paid,  together with interest and penalties.
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. The total number of annual installments shall not exceed forty.
D. All assessments not paid before the certification of the list of unpaid assessments 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 is payable on July 1 and January 1 of each year,  immediately before the interest becomes due on the bonds. The board may provide a plan by which the interest is collected in partial payments before the date it becomes due.
E. The board may provide for receiving payment of the installments of the assessments before they become due and may use the proceeds to redeem the bonds presented for redemption by the bond owners or invest the proceeds. No investment of these monies may be made so as to prejudice the prompt payment of the bonds on the date they become due.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2854 - Collection of assessments by taxation

48-2854.
Collection of assessments by taxation
A. The installments of principal and interest on the bonds shall be collectible in the manner and by the officers provided by law for the collection and enforcement of state and county ad valorem taxes and the ad valorem taxes levied by the district.
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 installments of principal and interest become delinquent. The delinquency,  the penalties incurred for delinquency and the method of collection under the resolution are the same as for general taxes of the district.
C. If any installment of an assessment is not collected when due,  it may be added to and collected with any succeeding installment.
D. The provisions of title 35,  chapter 3,  article 4.1,  relating to summary sale and judicial foreclosure of property subject to an assessment,  may be exercised to collect any delinquent annual assessment installment.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2855 - Procedure if assessment declared void

48-2855.
Procedure if assessment declared void
A. If the assessment on a lot,  acre or parcel levied for an improvement under this article,  or part of an improvement,  or the entire assessment,  is adjudged void for any reason,  the board shall levy and assess on the lot,  acre or parcel on which the assessment has been held void,  or on all the lots,  acres or parcels included within the limits assessed for the work,  a new assessment sufficient to provide for the payment of the proportionate share of the principal and interest on all district improvement bonds then unpaid. The reassessment shall be made as nearly as practicable in the same manner and with the same effect as the original assessment.
B. In case of partial deficit,  the board may pay the deficit from the district's general fund.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2856 - Failure to hold or adjourn scheduled hearing; subsequent hearing

48-2856.
Failure to hold or adjourn scheduled hearing;  subsequent hearing
If the time and place for a hearing are fixed by the board under this article,  and for any reason the hearing is not held or is regularly adjourned to a specified time and place,  the authority of the board is not divested or lost. The board may thereafter fix a time and place for the hearing and give notice by publication by at least one insertion in a newspaper of general circulation in the district as designated by the board. The publication shall be at least five days before the date of the hearing.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2857 - Proof of publication and posting

48-2857.
Proof of publication and posting
Unless otherwise provided,  proof of publication,  posting or mailing of resolutions or notices shall be made by the affidavit of the person required to make publication or do the posting. The affidavit shall state the manner of publication or posting and the dates,  shall have attached a copy of the publication or notice posted and shall be filed in the district office.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2858 - Public records; duties of engineer

48-2858.
Public records;  duties of engineer
A. The district shall keep the records required by this article at the district office. The records shall be open to inspection during office hours.
B. The engineer shall do the surveying and all other engineering work necessary under this article. Every certificate signed by the engineer in the engineer's official capacity is prima facie evidence of the truth of its contents. The engineer shall keep a record of all surveys made by him. In districts where there is no engineer,  the board may appoint a suitable person to discharge those duties and fix that person's compensation.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2860 - Deficiency in collections

48-2860.
Deficiency in collections
If there is a deficiency in the revenues collected from the special assessments by reason of the inadequacy of the method of collection,  the district may make good the deficiency,  reimbursing itself from the monies collected from the installments when they are received.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2861 - Reallocation of assessments; public land exchange

48-2861.
Reallocation of assessments;  public land exchange
If a parcel of property that has been subjected to an assessment and a lien is exchanged to this state or the United States for another parcel of property in the flood protection district owned by this state or the United States,  and the parcel of new private property receives substantially the same benefit from the improvement constructed as the parcel exchanged to this state or the United States,  the assessment lien imposed on the original parcel of property may be transferred to and imposed on the parcel of new private property after the owner of the new private property has received a mailed notice of such assessment and an opportunity to object to either the transfer of the assessment lien to the new private property or the amount assessed against such new private property.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2902 - Taking of waters without compensation prohibited

48-2902.
Taking of waters without compensation prohibited
This chapter shall not be construed as authority to any district or district officers to divert the water of a river,  creek,  stream,  canal or reservoir to the injury or damage of any person or persons having a prior right to such water,  prior to such time as the amount of the injury or damage has been ascertained and paid to the party who is injured thereby,  in proceedings under the laws of the state relative to the taking of private property for public use.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2903 - Organization of district

48-2903.
Organization of district
A. When a majority of the holders of title or evidence of title,  including receipts or other evidence of the rights of entrymen on lands under any law of the United States or of this state,  to lands in a designated area desire to provide for the irrigation of lands in the area,  they may propose the organization of an irrigation district under the provisions of this chapter. When organized the district shall have all powers conferred by law upon irrigation districts.
B. When bona fide owners or possessors of lands included within the proposed irrigation district have constructed ditches,  canals,  reservoirs,  pumping plants and underground water works which are in actual operation by the owner or owners thereof at the time of organization of such irrigation district,  of sufficient capacity and with adequate water supply for irrigation of not less than twenty-five per cent of the lands so owned or possessed,  the lands so owned or possessed,  together with the ditches,  canals,  reservoirs,  pumping plants or underground water works so constructed,  and the extensions and enlargements thereof completed within a period of one year from the date of organization of the irrigation district,  and the water and water rights appurtenant thereto,  and any franchise in connection therewith,  and all water appropriated for stock,  mining,  domestic or power purposes shall be exempted from the provisions of this chapter,  but no such lands shall be exempted unless water has actually been appropriated to beneficial use upon not less than twenty-five per cent of each parcel sought to be exempted.
C. When it is proposed to include in an irrigation district lands irrigated from irrigation works already constructed and in operation,  such lands may be included within the district with assent of the owner thereof,  or when such lands are receiving water from irrigation works owned by a number of landowners,  or an association of landowners,  or a corporation in which the stock is owned and held by such landowners,  with the assent of a majority of the landowners or members of the association or stockholders.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2904 - Name of district; change of name

48-2904.
Name of district;  change of name
A. The name of a district organized under this chapter shall contain the words " irrigation district"  or " water conservation district, "  and if the district is vested with the power of drainage,  it shall also contain the word " drainage."
B. Any district which has in its name the words " irrigation district, "  may change its name by substituting for the word " irrigation, "  the words " water conservation"  or such other change in name the board of directors deems advisable,  other than as specifically provided by this section,  by filing with the board of supervisors of the county where the original petition for organization of the district was filed,  a certified copy of a resolution of its board of directors adopted by the unanimous vote of all members thereof at a regular meeting of the board. Thereafter all proceedings of such district shall be had under the changed name. All existing obligations and contracts of the district entered into under its former name shall remain unimpaired and unaffected by such change of name.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2905 - Petition for organization; inclusion of power of drainage

48-2905.
Petition for organization;  inclusion of power of drainage
A. For the purpose of organizing an irrigation district as provided by this chapter,  a petition signed by a majority of the resident owners of real property to which they hold title or evidence of title in the proposed district shall be filed with the board of supervisors of the county in which the greater portion of the proposed district is located. Each signer of the petition shall describe the lands to which he holds title or evidence of title in the proposed district.
B. The petition shall state that the petitioners propose to organize an irrigation district under this chapter,  shall set forth a general description of the boundaries,  an estimate of the total acreage to be benefited by the proposed district,  the number of directors of the proposed district,  as authorized by section 48-2914,  48-2914.01 or 48-2915,  and the means proposed to supply water for irrigation of lands included therein,  and shall request that the board define and establish the boundaries of the proposed district and submit the question of final organization of the proposed district to the electors qualified as prescribed by this chapter. The petition shall designate a committee of three of the petitioners to file the petition with the board of supervisors.
C. When the petitioners for the organization of an irrigation district desire the irrigation district when organized to have the power to drain the lands within the district,  the petition shall also request that the board of supervisors submit the question of vesting the district with the power of drainage to such electors.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2906 - Bond required upon filing petition; payment of costs of organization

48-2906.
Bond required upon filing petition;  payment of costs of organization
A. At the time of filing the petition a good and sufficient bond in double the amount of the probable cost of organizing the district,  conditioned upon the payment to the county of all expenses incurred by the board in the proceedings if organization of the district is not effected,  shall be filed with and approved by the board of supervisors.
B. If organization of the district is effected,  all expenses incurred by the board of supervisors in the proceedings shall become county expenses and shall be paid to the county by the district from monies received from the first collection of taxes by the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2907 - Time of hearing petition; notice of hearing

48-2907.
Time of hearing petition;  notice of hearing
When the petition has been filed with the board of supervisors and the bond approved,  the board shall fix a time for hearing the petition which shall be not less than three nor more than seven weeks after the date of filing the petition. The board of supervisors shall cause the petition,  together with a notice signed by the clerk of the board of supervisors giving the time and place of hearing the petition,  to be published for at least two weeks in a newspaper published in the county,  or if no newspaper is published in the county,  in a newspaper published in an adjoining county,  and by posting copies of the petition and notice in three or more conspicuous places in the proposed district at least two weeks before the date set for hearing.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2908 - Proof of publication of notice of hearing; veracity of signatures on petition

48-2908.
Proof of publication of notice of hearing;  veracity of signatures on petition
Proof that the petition was signed by the persons whose names appear thereon and proof that notice of hearing was given by publication and posting may be made by the affidavit or affidavits of persons having knowledge of the facts,  and filed with the board. When the affidavits are made and filed they shall be prima facie evidence that the petitioners are entitled to the hearing prayed for in the petition and of the truth of all matters set forth in the petition.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2909 - Hearing; determination of district boundaries

48-2909.
Hearing;  determination of district boundaries
A. If at the time and place of hearing it appears that the petition conforms to the requirements of this article and that the notice of hearing the petition has been given as required by this article,  the board shall proceed to hear the matters relating to the organization of the proposed district and shall proceed to define the boundaries and determine the lands to be included in the proposed district and act upon written applications filed for exclusion of lands therefrom,  or inclusion of additional lands therein,  made in accordance with this chapter. The hearing may be adjourned from time to time,  but not to exceed three weeks.
B. After the hearing the board may by final order duly entered refuse or grant the request of the petitioners or any part thereof,  and shall therein define and establish the boundaries of the proposed district,  designate the lands to be included therein for district purposes and designate the name of the district. The board shall not modify the proposed boundaries described in the petition in such manner as will change the object of the petition,  or exempt from the operation of this chapter any land within the boundaries proposed by the petition which is susceptible of irrigation by the same general system of water works proposed as applicable to other lands in the proposed district. Any land which will not in the judgment of the board be benefited by nor be susceptible of irrigation benefits from the proposed system,  shall not be included in the district if the owner thereof makes written application at the hearing to exclude such land. In hearing the petition the board shall disregard any informality therein.