reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-529 - Certificate of sale; vesting and divesting of assessment lien; entry of sale on assessment roll

48-529.
Certificate of sale;  vesting and divesting of assessment lien;  entry of sale on assessment roll
A. After the sale,  the street superintendent shall execute,  in duplicate,  a certificate of sale setting forth:
1. A description of the property sold.
2. The name of the owner as given on the assessment roll.
3. That the property was sold for a delinquent assessment,  specifying the improvement for which the assessment was made.
4. The amount for which the property was sold.
5. The date of sale.
6. The name of the purchaser.
7. The time when the purchaser will be entitled to a deed.
B. The street superintendent shall file one copy of the certificate in his office,  and deliver the other to the purchaser,  or if the municipality is the purchaser,  to the clerk,  who shall file the certificate in his office.
C. Upon filing the copy of the certificate in the office of the street superintendent,  the lien of the assessments shall vest in the purchaser,  and is divested only by redemption of the property,  as provided in this article.
D. The street superintendent shall also enter on the assessment roll,  opposite the description of each piece of property offered for sale,  a description of the part thereof sold,  the amount for which it was sold,  the date of the sale and the name of the purchaser.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-530 - Redemption of property

48-530.
Redemption of property
A. Redemption of a parcel of property sold for delinquent assessment may be made by any party in interest,  at any time prior to the execution and delivery of a deed therefor,  by paying to the street superintendent the amount for which the property was sold,  and interest thereon from the date of sale at the rate of ten per cent per annum if paid within twelve months,  or fifteen per cent if paid thereafter.
B. When redemption is made,  the street superintendent shall note that fact on the duplicate certificate of sale in his office,  and deposit the amount paid with the city or town treasurer,  who shall credit the purchaser named in the certificate of sale with the amount,  and pay such amount to the purchaser,  or his assignee,  upon surrender of the certificate of sale.
C. When the municipality is the purchaser,  the treasurer shall notify the clerk of the redemption,  and the clerk shall cancel the certificate of sale on file in his office.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-531 - Procedure for purchaser to obtain deed; evidentiary effect of superintendent's deed

48-531.
Procedure for purchaser to obtain deed;  evidentiary effect of superintendent's deed
A. At any time after the expiration of twelve months from the date of sale,  the superintendent shall execute and deliver to the purchaser,  or his assignee,  on his application,  if he has fully complied with this section,  a deed to the property sold,  in which shall be recited substantially the matters contained in the certificate,  any assignment thereof,  and that no person has redeemed the property.
B. The purchaser or his assignee shall at least thirty days before application for a deed,  serve upon the owner,  and if the property is occupied,  upon the occupant,  a written notice that the property,  giving the description,  has been sold for a delinquent assessment,  specifying the improvement for which it was made,  the amount for which it was sold,  the amount necessary to redeem at the time of giving notice,  and the time when the purchaser or assignee will apply to the street superintendent for a deed.
C. If the owner cannot be found,  after due diligence,  the notice shall be posted in a conspicuous place upon the property at least thirty days before the time stated therein of the application for a deed. The applicant shall file with the superintendent an affidavit showing that notice of the application has been given,  as required by this section,  and if the notice was not served on the owner personally,  that due diligence was used to find the owner.
D. If redemption of the property is made after the affidavit is filed,  and more than eleven months from the date of sale,  the person making the redemption shall pay for payment to the purchaser,  three dollars in addition for service of notice and making the affidavit.
E. The deed of the superintendent shall be prima facie evidence of the truth of all matters recited therein,  and of the regularity of all proceedings prior to the execution thereof,  and of title in the grantee.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-532 - Transmittal of assessment payments to treasurer

48-532.
Transmittal of assessment payments to treasurer
The street superintendent shall,  from time to time,  pay to the treasurer all monies collected by him on account of assessments made under this article. The treasurer shall,  on receipt thereof,  place the monies in a special fund,  designating the fund by the name of the improvement for which the assessment was made.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-533 - Payment of condemnation judgments; final judgment

48-533.
Payment of condemnation judgments;  final judgment
A. When there is sufficient money in the special fund allocated to the proposed improvement to pay the amounts awarded to the defendants by the judgment of condemnation,  or such parts thereof as have not been paid by setoff against assessments,  the amounts shall be paid to the parties entitled thereto,  or into court for their benefit.
B. After proof has been made to the court of the payment of the amounts awarded by the judgment to the parties entitled thereto,  or into court for their benefit,  the court shall direct the judgment to be satisfied and shall enter a final judgment condemning the lands described in the complaint to the use of the plaintiff for the purposes specified in the complaint.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-534 - Procedure to supply deficiency in fund; refund of surplus funds

48-534.
Procedure to supply deficiency in fund;  refund of surplus funds
A. If there is a deficiency in the fund for the improvement,  the council may provide for the deficiency by an appropriation from the general fund of the treasury,  or by ordering a supplementary assessment to be made by the street superintendent upon the property in the assessment district,  under the same procedure as the original assessment,  and to avoid delay,  the council may advance the deficiency from the treasury and reimburse the treasury from the collections under the original or a supplementary assessment.
B. If there is a surplus the council shall order the surplus refunded and prorated to the parties who paid the assessments.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-535 - Publication of notices by posting

48-535.
Publication of notices by posting
A. If there is no daily or weekly newspaper published and circulated in the city or town,  then the notices and delinquent lists required to be published in a newspaper shall be posted in three public places in the city or town for the length of time required for the publication in a weekly newspaper.
B. Publication or notice other than that herein provided is not necessary to give validity to any proceedings had under this article.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-536 - Proof of publication or posting

48-536.
Proof of publication or posting
Proof of publication of any notice required by this article shall be made by affidavit of the publisher or any person in the employ of the publisher,  and proof of posting shall be made by affidavit of the person posting the notice,  setting forth the facts surrounding the posting. An officer required to publish or post the notice shall obtain and file in his office the affidavit of proof thereof,  but failure to do so shall not affect the validity of the proceedings. The affidavit so filed shall be prima facie evidence of the facts therein stated relative to the publication or posting.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-537 - Purpose of article; choice of method

48-537.
Purpose of article;  choice of method
A. The proceedings authorized by this article are intended to provide an alternate system of proceedings for making the improvements provided for.
B. It is within the discretion of a municipality to proceed in making the improvements,  either under the provisions of this article,  or under the provisions of other laws,  but when proceedings are commenced under this article the provisions thereof,  and none other,  apply to all the proceedings.
C. The election of the council to proceed under this article shall be expressed in its resolution of intention to order the work done.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-538 - Issuance of improvement bonds to represent assessments

48-538.
Issuance of improvement bonds to represent assessments
The council may,  at or before the confirmation of the assessment or assessment roll in proceedings under this article,  by resolution,  determine that improvement bonds be authorized and issued to represent the assessments. The bonds shall be issued in the name of the municipality,  but shall be made payable only from the special fund collected by the municipality from special assessments levied and assessed upon the lots included within the limits of the assessment district. All sums collected from the special assessment shall be placed in the special fund and shall be used for no other purpose than payment of the principal and interest of the bonds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-539 - Description of improvement bonds in resolutions and notices

48-539.
Description of improvement bonds in resolutions and notices
A. When the city council determines that improvement bonds shall be issued,  it shall so declare either in the resolution of intention for the improvement,  or by a special resolution adopted at or before the confirmation of the assessment or assessment roll in proceedings under this article,  and shall specify the rate of interest which they shall bear. A like description of the bonds shall be inserted in all notices of the proceedings required to be published or posted subsequent to the adoption of the resolution providing for the issuance of improvement bonds,  and also a notice that the bonds will be paid from a special fund collected in not to exceed twenty-five annual installments from the assessments of fifty dollars or over,  remaining unpaid thirty days from the date of the first publication of the notice provided for in section 48-525.
B. All other proceedings for the improvement up to and including the recording of the assessment and diagram,  as provided in section 48-523,  and the payment of assessment by setting off compensation,  as provided in section 48-524,  shall be in all respects as provided by this article.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-541 - Certification of unpaid assessments; payments by installment; interest; payments in advance

48-541.
Certification of unpaid assessments;  payments by installment;  interest;  payments in advance
A. The superintendent,  at the time he certifies the list of assessments unpaid to the clerk,  shall write the word " certified"  on the record of the assessment opposite each assessment included in the list,  and thereupon all assessments of fifty dollars or over shall cease to be payable in cash and shall thereafter be payable only in equal annual installments on December 1,  in each year preceding January 1 on which the bonds become due. The governing body may provide a plan whereby the annual installment may be collected in partial payments prior to the time the installment is due,  and the lien of each assessment on the property assessed shall continue and remain in full force and effect for two years after the last installment on the assessment becomes due,  or until the assessment is fully paid.
B. An uncollected installment shall be added to the succeeding installment,  and together with interest and penalties shall be payable therewith.
C. The number of installments in which the assessment is payable shall correspond to the number of years in which there are bonds to be paid,  but the total number of installments shall not exceed twenty-five.
D. All assessments of fifty dollars or more not paid before the certification of assessments unpaid to the clerk shall bear interest from the date of the recording of the assessment and diagram provided for in section 48-525 at the same rate as that specified for in the bonds. The interest shall be payable on June 1 and December 1 of each year,  immediately before the interest becomes due on the bonds,  but the governing body may provide a plan whereby the interest may be collected in partial payments prior to the date it becomes due.
E. The governing body may provide for receiving payment of the installments of the assessment before they become due,  and using the proceeds thereof in redeeming such bonds as may be presented for redemption by the owners thereof,  or for investing the proceeds in improvement bonds for other work or other satisfactory investment,  but no investment of such fund shall 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 › § 48-542 - Validity of bonds; priority of bond lien

48-542.
Validity of bonds;  priority of bond lien
Improvement bonds issued under this article shall by their issuance be conclusive evidence of the regularity and validity of all proceedings thereto,  and shall be first liens upon the property assessed,  superior to all other liens,  charges and encumbrances except liens of prior assessments and municipal,  state and county taxes.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-543 - Sale of bonds; disposition of proceeds

48-543.
Sale of bonds;  disposition of proceeds
A. Improvement bonds issued under this article may be sold to the highest cash bidder,  after advertising for bids by publication at least three times in a daily newspaper published and circulated in the city or town,  or if there is no daily newspaper,  then once in a weekly or semiweekly newspaper so published and circulated.
B. The council may not sell the bonds for less than par. If sold in excess of par the excess shall be paid into the general fund of the city or town. The proceeds of the sale shall be paid into a fund representing the assessments on which the bonds were issued.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-544 - Purchase of improvement bonds by city

48-544.
Purchase of improvement bonds by city
The city or town may,  without advertising or selling the improvement bonds,  advance to the appropriate fund the par value of all or any part of the bonds,  whereupon the city or town shall have the same rights for the enforcement and collection thereof as a purchaser,  and may at any time sell the bonds to reimburse itself therefor.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-545 - Collection of assessment installments; notice of delinquent installment

48-545.
Collection of assessment installments;  notice of delinquent installment
A. All assessments not certified through the clerk shall remain collectible by sale of the property as provided in this article,  but the superintendent shall promptly collect all installments of principal and interest on the assessments so certified to the clerk. The superintendent shall,  thirty days before any installment of principal or interest becomes due,  give notice by mail to every person interested who has filed his name and address with the superintendent,  and by publication in not smaller than eighteen point type at least two times in a daily newspaper published and circulated in the municipality,  or at least two successive insertions in a weekly or semiweekly newspaper so published and circulated.
B. The notice shall serve for all assessments in the municipality becoming due on the date specified therein,  and shall be substantially in the following form: " Notice of special assessments due on improvements. All persons owning property heretofore assessed for improvements,  will take notice that an installment of _______________ becomes due and payable on or before the _____ day of _______________,  l9____ and if not so paid on or before said date the same will become delinquent and five per cent penalty will be added to the amount thereof."
C. The council may publish a more detailed notice,  in smaller type,  but the heading of the notice shall not be smaller type than eighteen point. The first publication of notice shall be at least thirty days before the installment is payable. The method of publication of notice provided for in this section shall apply to and govern all bonds and assessments heretofore issued and levies,  and all notices of special assessments due on improvements shall be given and published in accordance herewith.
D. When an installment is paid,  the superintendent shall note in his record the date of the payment,  the name of the person by or for whom it is paid and shall,  if requested,  give receipt therefor.
E. On the day succeeding the date on which the installment becomes due all installments unpaid shall become delinquent,  and the superintendent shall certify such fact on his records and mark each installment delinquent and add five per cent to the amount of each installment.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-546 - List of delinquent installments; publication of notice; sale of delinquent property

48-546.
List of delinquent installments;  publication of notice;  sale of delinquent property
A. The superintendent shall,  within twenty days from the date of the delinquency,  begin publication of the list of assessments on which any installment is delinquent. The list shall contain a description of each parcel of property,  and opposite each description the name of the owner as stated in the assessment,  or,  if no name is stated in the assessment,  the word " unknown" ,  and the amount of the installment delinquent,  together with penalty and costs due,  including the cost of advertising.
B. The superintendent shall append to and publish with the list,  a notice that unless each delinquent installment,  together with the penalty and costs thereon,  is paid,  the whole amount of the assessment will be declared due by him,  and the property upon which the assessment is a lien will be sold at public auction at a time and place to be specified in the notice. The publication shall be published and circulated in the municipality for a period of ten days in a daily newspaper,  or for two weeks in a weekly newspaper so published and circulated. If published in a daily newspaper,  publication shall be made in two issues of the paper,  and eight days shall intervene between the first and last publication.
C. The time of sale shall not be less than five days nor more than ten days after the last publication,  and the place of sale shall be in or in front of the office of the superintendent,  or in or in front of the usual place of meeting of the governing body of the municipality.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-547 - Payment after delinquency and before sale

48-547.
Payment after delinquency and before sale
At any time prior to the sale of any lot assessed,  any person may pay the delinquent installment on the lot together with the penalty and costs then due,  including the cost of advertising,  whereupon the superintendent shall note on his records the day of payment,  the name of the person by or for whom it is paid,  and the amount paid.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-548 - Sale of delinquent property; right of redemption; deed to purchaser; purchase by municipality

48-548.
Sale of delinquent property;  right of redemption;  deed to purchaser;  purchase by municipality
A. The sale shall be conducted as nearly as possible as are sales of property for delinquent assessments and as proceedings subsequent thereto are conducted under this article so that the rights of the purchaser shall vest in the purchaser and redemption from the sale may be made to the treasurer. If the property is not redeemed,  a deed shall issue to the purchaser in like manner and effect as sales for delinquent assessments.
B. If there is no purchaser for any lot,  piece or parcel of land offered for sale,  it shall be struck off to the municipality,  as purchaser,  and the city or town council shall appropriate from the general fund of the treasury the amount required for the purchase and shall order the treasurer to place the amount in the special fund for such improvement. Thereafter the lien of the assessment shall not be extinguished for nonpayment of general taxes or prior special assessments and the annual installments of principal and interest of the assessment shall constitute a first lien on the respective lot,  piece or parcel of land,  coequal with the lien for general taxes. If the lien has not been extinguished prior to the property being stricken off to the state,  such lien shall extinguish upon sale of the property pursuant to title 42,  chapter 18,  article 7 and the municipality shall share pro rata in the proceeds of such sale to the extent of the delinquent assessments.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-549 - Resolution calling hearing when improvement bonds remain unsold; publication; determination of continuance or abandonment of project

48-549.
Resolution calling hearing when improvement bonds remain unsold;  publication;  determination of continuance or abandonment of project
A. When bonds authorized to be issued under the provisions of this article have been advertised for sale under the provisions of section 48-543,  and the bonds have not been sold within two years from the date of the first advertisement for sale,  the governing body of the municipality authorizing issuance of the bonds may provide for a hearing of all persons interested in the property affected by the opening or widening proceedings for the purpose of determining whether or not the proceedings shall be abandoned under the provisions of section 48-517 or whether they shall be continued by sale of the improvement bonds theretofore authorized without reappraisal of compensation and damages,  or benefits,  or whether they shall be continued under a reappraisal of the compensation and damages awarded for taking the property and of the benefits assessed for such opening or widening.
B. The hearing may be provided for by resolution which shall state:
1. The name of the street proposed to be opened or widened.
2. The approximate limits between which the opening or widening is to be made.
3. The time and place of the hearing.
4. That the purpose of the hearing is to determine whether or not the proceedings shall be abandoned or shall be continued by sale of the improvement bonds theretofore authorized without reappraisal of compensation and damages,  or benefits,  or whether they shall be continued under a reappraisal of compensation and damages awarded for the taking of property and of the benefits assessed for such street opening or widening.
5. That all owners of property and persons having an interest in or lien upon property proposed to be taken for public purposes,  or included in the district to be assessed,  as described in the proceedings theretofore had and taken at or before the time fixed for the hearing,  may file written request as to the action desired by them in regard to the matter.
C. The resolution,  or a notice stating the matter as provided in subsection B of this section to be stated in the resolution,  shall be published in a daily or weekly newspaper published in the municipality,  on not less than two different days before the day fixed for the hearing,  the first of which shall be not less than five days before the day fixed for the hearing.
D. At the hearing all persons interested shall be heard in support of written requests filed by them. The hearing may be continued from time to time by the governing body,  and upon termination of the hearing or continuance thereof,  the governing body shall enter an order in its minutes,  determining what action shall be taken with respect to the proceedings.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-550 - Abandonment of project; continuance of project

48-550.
Abandonment of project;  continuance of project
A. If the governing body determines that the proceedings shall be abandoned,  upon entry of a record to that effect,  the proceedings shall stand abandoned and any property owners who have made payment shall be entitled to refunds as provided in section 48-517.
B. If the governing body determines that the proceedings shall be continued without reappraisal,  the bonds theretofore authorized shall be readvertised and sold,  if satisfactory bids are received in accordance with this article. If the governing body determines the proceedings shall be continued under a reappraisal of compensation and damages awarded and benefits assessed,  it shall proceed in the manner provided by sections 48-551 through 48-558.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-551 - Appointment of appraisers; revision of compensation and damages

48-551.
Appointment of appraisers;  revision of compensation and damages
A. The governing body,  upon entering its order to proceed,  or at any time thereafter in its discretion,  shall appoint one appraiser or three appraisers who shall be persons having knowledge of real estate values in the municipality and who shall proceed to revise the compensation and damages to be awarded for taking each of the parcels of land proposed to be taken for public purposes. In revising such compensation and damages the appraisers shall follow the provisions of section 48-512,  except that all compensation and damages to be ascertained by them shall be deemed to have accrued on the date of the hearing provided for by section 48-549,  and that there shall be allowed as a part of the value of the property to be taken the value of street improvements placed on the property after the date of the original estimate of compensation and damages in contemplation of the opening or widening of the street.
B. The appraisers shall make a list of all parcels of land proposed to be taken,  describing them by legal or other definite description and set opposite the description of each parcel the separate items of compensation and damages provided for by section 48-512,  and shall add thereto as a separate item the value of street improvements,  if any thereon,  for which compensation is authorized by this article.
C. The allowance for street improvements shall be included in the assessment for benefits and in the amount of the bonds that may be issued,  but shall not be paid unless and until similar improvements on the major portion of the property taken for public use under the proceedings have been made or contracted to be made without cost or without being assessed to the owners of adjoining property.
D. If similar improvements on the major portion of the property taken under the proceedings are assessed against the owners of adjoining property,  the items allowed for such street improvements shall be canceled.
E. The list when completed shall be certified by the appraiser or a majority of the board of appraisers and filed with the superintendent of streets.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-552 - Revision and reassessment of benefits

48-552.
Revision and reassessment of benefits
The appraiser or appraisers shall also revise and reassess the benefits derived from the street opening or widening as tentatively determined by their reappraisal of compensation and damages,  including costs and expenses authorized to be included by section 48-519,  and the expenses of the reappraisal upon the lots and parcels of lands assessed in the original assessment roll,  and they shall make a new assessment roll for that purpose and place their figures thereon,  leaving blank spaces for revised figures that may be made by the governing body at the hearing hereafter provided for in this article.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-553 - Hearing on reappraisal report; publication of notice; refiling report on approval

48-553.
Hearing on reappraisal report;  publication of notice;  refiling report on approval
A. As soon as the reappraisals provided for in sections 48-551 and 48-552 are completed,  the appraiser or appraisers shall certify and file them in the office of the superintendent of streets,  and the superintendent shall thereupon set a time for reviewing and passing upon the reappraisals,  including the compensation and damages to be awarded for taking property and the assessments for benefits. He shall give notice of the hearing by publication in a daily or weekly newspaper published in the municipality. The notice shall appear on at least two different days of publication before the date of the hearing,  and the first publication shall appear not less than five days before the date of the hearing.
B. Notices shall state:
1. The time and place fixed for the hearing.
2. That at the hearing the governing body will consider and pass upon all reappraisals made by the appraiser or appraisers.
3. That the reappraisals are on file in the office of the superintendent of streets where they may be seen and examined by interested property owners.
4. That all owners of property or persons having liens upon or interested in property to be taken for the improvement,  or to be assessed therefor,  shall have the right to file written objections to the reappraisals and may appear at the hearing in person,  or by counsel,  and be heard in support of objections filed by them or against changes in the figures made at the hearing.
C. The governing body,  at the time fixed for the hearing,  may continue it by order in their minutes,  or may proceed therewith. It shall hear all persons interested and shall approve the reappraisal figures or make such changes therein at the hearing,  or any postponement thereof,  as it finds just and proper. All such changes shall be entered upon the minutes of the legislative body.
D. Upon conclusion of the hearing,  the governing body shall approve the reappraisal figures with any changes it may have made therein,  and they shall be refiled in the office of the superintendent of streets.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-554 - Publication of notice of right to review of reappraisal; judicial review; review of assessment; procedure to obtain review; trial

48-554.
Publication of notice of right to review of reappraisal;  judicial review;  review of assessment;  procedure to obtain review;  trial
A. As soon as the reappraisal has been approved by the governing body and refiled in the office of the superintendent of streets,  the superintendent shall publish a further notice in which he shall refer to the opening or widening proceedings by the name of the street to be opened or widened,  stating approximately the limits within which the opening or widening is located,  and advising all persons interested in the property to be taken that they may,  within twenty days from the date of the first publication,  file an action in the superior court of the county in which the municipality is situated for a judicial review of the right to take the property and the amount of compensation and damages awarded for taking the property in which they are interested,  and advising all persons interested in property to be assessed for the improvement that they may within twenty days from the date of the first publication appeal to the governing body of the municipality for a review of the assessment against their property.
B. The appeal to the superior court shall be taken by filing an action in court praying for a judicial review of the right of the municipality to take the property,  and,  if the right to take the property is sustained,  for the court to fix the amount of compensation and damages for the property to be taken.
C. The municipality may answer the complaint in the cause on or before twenty days after it is served,  and the court shall promptly determine the right of the municipality to take the property.
D. If the right of the municipality to take the property is sustained,  the court shall immediately enter an order to that effect and the action shall stand for trial as to the compensation and damages to be paid for the property taken. The issue shall be tried to a jury,  unless a jury is waived by the parties.
E. All reappraisal figures from which appeal is not taken,  or of which review proceedings are not filed and served within the time provided for in this section shall be final and conclusive.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-555 - Appeals from assessment of benefits

48-555.
Appeals from assessment of benefits
The governing body shall hear appeals from the assessments of benefits and shall determine them. The action of the governing body in approving or revising the assessments shall be final and conclusive. As soon as the governing body has passed upon the appeals,  and the court has entered an order sustaining the right to take the property in all proceedings brought to review compensation and damages for property to be taken,  the governing body may order bonds to be issued and sold without waiting for determination of the amount of compensation and damages to be awarded to the owners in the proceeding pending in the superior court.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-556 - Issuance of bonds on revised assessment; increase or decrease of amount assessed; invalid assessments

48-556.
Issuance of bonds on revised assessment;  increase or decrease of amount assessed;  invalid assessments
A. Bonds shall be issued for the amount determined and assessed by the appraisers as revised by the governing body,  and assessments for the amount shall remain of record in the office of the superintendent of streets. The assessments shall be payable in installments,  as provided by the original proceedings.
B. If the proceedings in the superior court result in increasing the amount necessary to pay compensation and damages assessed,  the governing body shall levy an additional assessment upon the parcels of land included in the assessment. The additional assessment shall be apportioned among the several parcels of land included in the assessment in the same proportion as the assessments approved by the governing body.
C. If the proceedings in the superior court result in decreasing the amount necessary to pay compensation and damages,  the amount of decrease shall be prorated among the parcels assessed and credited on the taxes of the city or town assessed on the respective parcels.
D. If for any reason any or all assessments against which bonds are issued under the provisions of this article are held invalid,  the governing body shall levy a new assessment against the parcel or parcels of land against which the assessments have been held invalid for the amount required to subject such parcel or parcels to the proper proportion of the benefits derived by it from the improvement.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-557 - Deficiency in fund; temporary advancements

48-557.
Deficiency in fund;  temporary advancements
If there is a deficiency in the funds collected from the special assessments,  the municipality shall make good the deficiency by transferring into the special fund out of its general fund an amount sufficient to make such deficiency good,  reimbursing itself from the funds collected from the installments when they are received,  or from any monies thereafter coming into the fund.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-558 - Providing for procedural rules relating to improvement bonds

48-558.
Providing for procedural rules relating to improvement bonds
A. The governing body shall provide an appropriate procedure for permitting setoff of compensation and damages against assessments,  for determining the owners or lienors who are entitled to payment of compensation and damages,  for permitting owners or lienors,  or both,  to elect whether bonds shall be issued or the assessment paid in cash,  for refunding the owners or lienors amounts paid in excess of those finally determined to be payable,  for collecting any deficiency in amounts paid,  and for any other act or thing which may become necessary or proper to carry out the intent and purpose of sections 48-549 through 48-557 and this section. In providing such procedure,  the governing body shall not be bound or limited by provisions of this article in conflict therewith.
B. The time allowed the property owners for an election provided for by the governing body shall be fixed by the body and may run concurrently with any other period of notice required to be given under this article or under any resolution of the governing body.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-573 - Pedestrian malls

48-573.
Pedestrian malls
In addition to the powers granted in section 48-572,  when the public interest or convenience requires,  the governing body of a municipality may:
1. Establish pedestrian malls.
2. Prohibit,  in whole or in part,  vehicular traffic on a pedestrian mall.
3. Pay,  from general funds of the municipality or other available monies or from the proceeds of assessments levied on lands benefited by the establishment of a pedestrian mall,  the damages,  if any,  allowed or awarded to any property owner by reason of the establishment of a pedestrian mall,  provided that the resolution of intention contains a statement that an assessment will be levied to pay the whole or a stated portion of such damages,  if any,  allowed or awarded to any property owner by reason of the establishment of such pedestrian mall.
4. Construct on public streets which have been or will be established as a pedestrian mall improvements of any kind or nature necessary or convenient to the operation of such streets as a pedestrian mall,  including but not limited to paving,  sidewalks,  curbs,  gutters,  sewers,  covered walkways or areas,  air conditioning,  drainage works,  street lighting facilities,  fire protection facilities,  flood protection facilities,  water distribution facilities,  vehicular parking areas,  retaining walls,  landscaping,  tree planting,  statuary,  fountains,  decorative structures,  benches,  rest rooms,  child care facilities,  display facilities,  information booths,  public assembly facilities,  and other structures,  works or improvements necessary or convenient to serve members of the public using such pedestrian mall including the reconstruction or relocation of existing municipally owned works,  improvements or facilities on such streets. Such improvements or structures may be attached to abutting private buildings or structures,  provided that such improvements or structures shall be located on public property.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-577 - Plans; estimate of cost; limitation on assessment

48-577.
Plans;  estimate of cost;  limitation on assessment
Before passing the resolution of intention,  preliminary plans that show the location and the type and character of the proposed improvements and estimates of the cost and expenses of the proposed improvements shall be prepared and filed with the clerk. The assessment for any lot shall not exceed its proportion of the estimate.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-578 - Publication of resolution of intention; posting notice of resolution

48-578.
Publication of resolution of intention;  posting notice of resolution
The resolution of intention shall be published in successive issues five times in a daily newspaper,  or two times in a weekly or semiweekly newspaper,  published and of general circulation in the municipality. The superintendent of streets shall also cause to be conspicuously posted along the line of the proposed improvement,  at not more than three hundred feet apart,  notices of the passage of the resolution. The notice shall be headed " Notice of proposed improvement"  in letters at least one inch in height,  and shall state the fact of the passage of the resolution of intention,  and briefly describe the improvement proposed.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-579 - Protest against proposed improvement; protest as bar to improvement proceedings; objection to extent of assessment district

48-579.
Protest against proposed improvement;  protest as bar to improvement proceedings;  objection to extent of assessment district
A. The owners of a majority of the frontage of the property fronting on the proposed improvement,  or,  when the cost of the improvement has been made chargeable upon a district,  the owners of a majority of the frontage of property contained within the limits of the assessment district,  may make a written protest against the improvement within fifteen days after the date of the last publication of the resolution of intention,  or within fifteen days after the completion of the posting of notices by the superintendent of streets if such date is subsequent to the day of the last publication.
B. The protest shall show a description of the property and the amount of the frontage owned by each signer together with his post office address,  and shall be filed with the clerk who shall endorse thereon the date of delivery to him,  and the protests so delivered and endorsed,  if sufficient,  shall be a bar to any further proceedings in making the improvement for six months from the date the protest is filed,  unless the owners of one half or more of the frontage as aforesaid shall meanwhile petition for the work to be done. No portion of the improvement included in any proceeding barred by the protest shall be included within a new proceeding within six months from filing the protest,  unless the owners of one half or more of the frontage of property fronting upon such portion petition for the work to be included in the new proceeding.
C. When the cost of the improvement has been made chargeable upon a district,  objections to the extent of the district to be assessed to pay the expenses of the improvement may be made by an owner in the assessment district within the time provided for the filing of protests against the work. The objections shall show the amount of frontage owned by each signer,  and his post office address.
D. When an objection to the extent of the proposed assessment district has been filed,  the governing body of the municipality shall fix a time for hearing the objection,  and the clerk shall notify the objectors by mail at the address given by each objector of the date of the hearing at least ten days prior to the hearing.
E. At the hearing,  which may be adjourned,  the governing body shall hear and pass upon the objections,  and its decision shall be final and conclusive. It may modify the extent of the proposed assessment district,  in which event a new resolution of intention shall be passed containing a description of the modified district,  which shall be published,  and notices thereof posted as required of an original resolution of intention.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-580 - Procedure for making and hearing protests and objections

48-580.
Procedure for making and hearing protests and objections
A. In determining protests and objections,  the governing body shall be guided by these rules:
1. Each paper containing signatures shall have attached thereto the affidavit of an owner to be assessed,  stating that each signature was affixed in his presence and is the signer's genuine signature.
2. The protest or objection shall be counted only for the property described as belonging to the signer,  and a signature without the description shall not be counted.
3. The signature of one cotenant,  or,  if community property,  the signature of either spouse,  is sufficient for a protest if no objection to the signature is made by the other cotenant or spouse. If the signature is so protested,  the protest shall be counted only to the extent of the signer's interest in the property.
4. A protest or objection signed by a guardian,  executor,  administrator or trustee is valid without an order of court therefor.
5. A protest or objection by a person in possession under contract of purchase is valid.
6. When several persons have a claim to or an interest in property,  the signature of any of them is sufficient unless questioned by another having such claim or interest,  whereupon the wishes of the person legally entitled to possession of the property at the date of the protest shall control.
7. A protest or objection signed by an agent or attorney in fact shall be disregarded unless the authority of the agent has been recorded with the county recorder,  or written or telegraphic authority is attached to the protest or objection before expiration of the time for filing the protest or objection.
8. A signature may be withdrawn from a protest or objection by filing the withdrawal with the clerk in his office at or before five o'clock p.m.,  of the last day set for filing protests.
9. An objection to the signature of a cotenant,  spouse,  claimant or person interested may be filed,  and the authority of an agent or attorney in fact questioned,  at any time before the governing body finally passes upon the sufficiency of the protest,  but an agency or authority may not be revoked as to the signature after expiration of the protest period.
B. The governing body may fix a date for a hearing upon the sufficiency of a protest,  which shall be within thirty days from the expiration of the protest period,  and shall give notice of the hearing by publication twice in a daily,  or once in a weekly or semiweekly paper published in the municipality or county,  and by mailing the notice to each protestant at his address of record.
C. The notice shall require all persons signing the protest,  their agents or attorneys,  to appear and show cause why the protest should not be overruled.
D. Upon the hearing the governing body may disregard all signatures of which the right to sign does not appear upon the records of the county recorder,  and which is not supported by evidence at the hearing.