reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2043 - Purposes for which public improvements may be undertaken; powers incidental to public improvements

48-2043.
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,  operation or maintenance of sewers,  ditches,  drains,  conduits,  septic tanks,  pipelines and channels for sanitary or drainage purposes,  or both,  with outlets,  cesspools,  manholes,  catch basins,  flush tanks,  septic tanks,  treatment works,  effluent disposal facilities,  connecting sewers,  ditches,  drains,  conduits,  channels and other 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 within or without the limits of the district and the construction or reconstruction of any work incidental to or connected with the improvements authorized by this section,  including a wastewater treatment facility or nonpoint source project.
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 or sanitary 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 section.
2. Accept from this state or the federal government,  or any agency,  department or instrumentality of either 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 either or both,  for the construction or supervision of construction by this state or the federal government,  or any agency,  department or instrumentality of either 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 either 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 which does not qualify for aid under any state or federal grant.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2044 - Resolution of intention to order improvement

48-2044.
Resolution of intention to order improvement
A. Before ordering an improvement authorized by this article,  the board shall pass a resolution of intention to do so,  briefly describing the improvement and its location. By the resolution and the subsequent proceedings,  one or more improvements may be made and shall constitute one improvement and be constructed under one or more contracts. If the work proposed is already completed for a lot,  the lot shall be excepted from the assessment to the extent of the work done,  except as otherwise provided in this article.
B. If the proposed improvement,  in the opinion of the board,  is of more than local or ordinary public benefit,  the board may order the expense of the improvement chargeable on a designated area within the sanitary district. The board shall describe the extent of the designated area 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. The board may refer,  for a more particular description,  to a map on file with the sanitary district,  showing the exterior boundary lines of the designated area and delineating block and lot numbers or containing such details as will show the location of the sewer lines and other facilities.
C. For purposes of ordering an improvement to be financed with monies borrowed from or financial assistance provided by the water infrastructure finance authority of Arizona with an assessment levied against a designated area within a sanitary district,  the board may authorize the improvement only if requested by a petition signed by a majority of the property owners within the designated area to be assessed for the improvements.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2045 - Plans; limitation on assessment

48-2045.
Plans;  limitation on assessment
Before passing the resolution of intention,  preliminary plans that show the location and the type and character of the proposed improvement and the expenses of the improvement shall be prepared by the engineer 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 › § 48-2046 - Publication of resolution of intention; posting notice of resolution; mailing notice

48-2046.
Publication of resolution of intention;  posting notice of resolution;  mailing notice
A. The resolution of intention shall be published five times in consecutive issues of a daily newspaper or two times in a weekly or semiweekly newspaper of general circulation in the sanitary district. The board shall also cause to be conspicuously posted along the location 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.
B. The board shall cause to be sent to each property owner whose property may be assessed a notice of the passage of the resolution,  which contains a brief description of the proposed improvement. The notices shall be sent by United States mail to each name on the most recent equalized property tax roll.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2047 - Protest against proposed improvement; protest as bar to improvement proceedings; objection to extent of assessment district; special action

48-2047.
Protest against proposed improvement;  protest as bar to improvement proceedings;  objection to extent of assessment district;  special action
A. The owners of a majority of the property fronting on the proposed improvement or,  if the cost of the improvement is chargeable on a district,  the owners of a majority of the property fronting on the proposed improvement in 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,  if such date is after the date 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. The clerk shall endorse on the protest the date of delivery to him. The protests so delivered and endorsed,  if sufficient,  are a bar to 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 meanwhile petition for the work to be done. No portion of the improvement included in any proceeding barred by the protest may be included in any new proceeding within six months from the date of filing the protest,  unless the owners of one-half or more of the property fronting on such portion petition for the work to be included in the new proceeding.
C. If the cost of the improvement is made chargeable on 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. If an objection to the extent of the proposed assessment district has been filed,  the board shall fix a time for hearing the objection. At least ten days before the hearing the board shall notify the objectors by mail,  at the address given by each objector,  of the date and location of the hearing.
E. At the hearing,  which may be adjourned,  the board shall hear and pass on the objections. The board 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. The new resolution shall be published and notice shall be posted as required for an original resolution of intention.
F. A property owner who is damaged or aggrieved by a decision of the board under this section may have the decision reviewed by filing a special action in the superior court in the county in which the district is located.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2048 - Qualifications and procedure for making and hearing protests and objections

48-2048.
Qualifications and procedure for making and hearing protests and objections
A. In determining protests and objections,  the board shall be guided by the following rules:
1. Each paper containing signatures shall have attached the affidavit of an owner to be assessed,  stating that each signature was affixed in his presence and is the signer's actual signature.
2. The protest or objection shall be counted only for the property described as belonging to the signer. A signature without the property 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 a court.
5. A protest or objection by a person in possession under contract of purchase is valid.
6. If several persons have a claim to or an interest in property,  the signature of any one 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 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 the 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 5:00 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 board finally passes on the sufficiency of the protest. An agency or authority may not be revoked as to the signature after expiration of the protest period.
B. The board may fix a date for a hearing on the sufficiency of a protest. The date shall be within thirty days from the expiration of the protest period. The board shall give notice of the hearing by publication twice in a daily or once in a weekly or semiweekly newspaper of general circulation in the sanitary district or county and by mailing the notice to each objector at his address of record.
C. The notice shall require all persons signing the protest or their agents or attorneys to appear and show cause why the protest should not be overruled.
D. At the hearing the board may disregard all signatures of persons for whom the right to sign does not appear in the records of the county recorder or is not supported by evidence at the hearing.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2049 - Resolution ordering improvement; notice; bids

48-2049.
Resolution ordering improvement;  notice;  bids
A. The board may order,  by resolution,  the proposed improvements described in the resolution of intention if:
1. No protests against the work or no objections as to the extent of the proposed assessment district have been filed within the prescribed time.
2. The board finds a protest to be insufficient in that it does not contain the signatures required or the objections to the extent of the proposed district have been heard and denied and no action requesting review of the board's decision on protests against the proposed improvements 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 improvement 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. The board shall publish a notice of the passage of the resolution ordering the improvement and inviting sealed bids from persons interested in constructing the improvement twice in one or more daily newspapers or once in a weekly or semiweekly newspaper of general circulation in the sanitary district. 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 not be fewer than ten days from the date of the first publication of the notice.
D. If the resolution of intention provides for alternative plans and specifications,  the invitation for bids for making the improvements may require separate bids according to each of the several alternative plans and specifications.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2050 - Assessment of public property

48-2050.
Assessment of public property
A. If a lot belonging to the United States,  this state,  a county,  city,  school district or any other political subdivision or institution of this state or a county fronts on the proposed improvement,  or is included in the district declared by the board in its resolution of intention,  to be assessed to pay the costs and expenses of the improvement,  the board shall,  in the resolution of intention,  declare whether or not the lot is omitted from the assessment to be made.
B. If the lot is omitted from the assessment,  the total expenses of all work done shall be assessed against the remaining lots fronting on the improvement or lying in the assessment district,  without regard to the omitted lot.
C. If the board declares the lot to be included in the assessment or if no declaration is made with respect to the lot,  the sanitary district is liable for and shall pay the amount assessed against the lot. The amount of the assessment levied against the lot 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 sanitary district in installments as assessments against the property of private persons.
D. The sanitary district may contract with this state or the governing body of the governmental entity to which the lot belongs for payment to the district of the assessment and interest as they become due and payable,  and the state or such body shall perform the contract.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2051 - Payment of costs by sanitary district

48-2051.
Payment of costs by sanitary district
A. The board may order in the resolution of intention that all or part of the cost of any work shall be paid from the treasury of the sanitary 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 to be assessed for the work.
B. If all of the cost is to be paid out of the treasury,  no assessment may be made and the whole amount is payable thirty days after the acceptance of the work by the sanitary district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2053 - Option of sanitary district to reject bids; sanitary district as contractor; limitation of assessment

48-2053.
Option of sanitary district to reject bids;  sanitary district as contractor;  limitation of assessment
The board may,  within ten days after the time fixed for opening bids,  by resolution adopted by a vote of two-thirds of its members,  order that the proposed contract not be entered into and that the sanitary district itself perform the work according to the plans and specifications as adopted for the work. If it is so ordered,  the district shall be considered the contractor. The district shall not be permitted to assess an amount in excess of the amount proposed by the lowest responsible bidder or,  if no bids have been received,  in excess of the amount of the estimate.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2056 - Costs

48-2056.
Costs
A. Before the contract is entered into the bidder to whom the award was made shall advance to the district,  for payment by the district,  the costs of publication of notices,  resolution,  orders and other expenses required by the proceedings under this article.
B. If the work is abandoned by the district before letting the contract,  the costs incurred before the abandonment shall be paid by the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2059 - Action against property owner to collect assessment

48-2059.
Action against property owner to collect assessment
A. If the district chooses not to issue bonds,  or fails to issue bonds on completion of the work,  at any time after thirty-five days from the date of the warrant or,  if any objection filed with the board as provided in section 48-2058 is denied,  at any time after five days from its decision,  the contractor may sue the owner of the lot assessed and recover the amount of an assessment remaining unpaid with interest at the rate of eight per cent per annum until paid or foreclose the lien of the assessment.
B. If the district chooses not to issue bonds,  or fails to issue bonds on the completion of the work,  and if personal demand has been made and the owner has refused to pay the assessment so demanded,  the plaintiff may recover reasonable attorney fees.
C. Only one action shall be begun 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 plaintiff to recover.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2060 - Invalidity of liens or bonds; extent of validity; means to secure interest of persons damaged

48-2060.
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 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 owner of the warrant or the holder of the bond is entitled to a judgment determining what portion of the assessment is legal. The district shall,  within sixty days and pursuant to the directions of the judgment,  issue to him a new assessment for an amount which the court finds is the reasonable value of the portion of the improvement legally authorized by the proceedings,  which 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. The holder of bonds representing the original assessment is entitled to new bonds on each lot representing the amount of the reassessment.
B. If the lien of an assessment,  or of a bond issued 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,  holding it at the time 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 a protest against the improvement or a notice of his objection to the award of the contract,  the owner of the assessment or bond may recover from the owner of the lot covered by the assessment such amount as the court finds the lot to have been actually benefited by the improvement,  not exceeding the amount which would have been properly assessed against the lot.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2061 - Proportionate assessment; collection or issuance of bonds

48-2061.
Proportionate assessment;  collection or issuance of bonds
The board may,  on completion of any portion of the improvement for which the contract price equals twenty thousand dollars or more,  order an assessment for the proportionate part of the contract completed,  and the proportionate amount shall be collected as provided in this article. If the resolution of intention for the improvement provides for the issuance of improvement bonds,  the bonds shall be issued and delivered to the contractor for the proportionate amount of the contract price so assessed.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2062 - Correctness of assessment; reallocation of assessment

48-2062.
Correctness of assessment;  reallocation of assessment
A. After an assessment has been approved by the board,  the contractor and all persons having an interest in any lot assessed may request the board,  by a duly acknowledged written instrument,  to modify or correct an assessment. The board may order such 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,  legal description and amount assessed on each affected parcel before the reallocation.
(b) The assessment number,  legal description and name and address of the owner as shown on the most recent tax roll.
(c) The amount to be assessed on each parcel after reallocation.
2. The board shall prepare an amendment to the assessment diagram reflecting the new assessment numbers and parcel boundaries.
3. The board shall cause a notice to be mailed to each owner of an affected parcel showing the proposed reallocation and stating that the owner may file a written objection to the reallocation within twenty days after the notice was mailed.
4. If no objections are received within twenty days after the notice is mailed,  the board may approve the proposed reallocation. If timely objections are received,  the board shall hold a hearing on the objections. The board shall mail notice of the hearing to all affected owners at least ten days before the hearing. At the hearing the objecting parties shall present evidence supporting their objections. After the hearing the board shall rule on all objections received and may approve the proposed reallocation or may make changes 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 › § 48-2063 - Issuance of improvement bonds; fund for payment of bonds

48-2063.
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 improvement. The bonds shall be issued in the name of the sanitary district but shall be made payable only from the special fund collected by the sanitary district from special assessments levied and assessed on the lots fronting on the improvement and those benefited or,  if an assessment district has been created by the resolution of intention for the work,  on the lots included in the assessment district.
B. All amounts collected from the special assessment 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 › § 48-2064 - Description of improvement bonds in resolution and notices

48-2064.
Description of improvement bonds in resolution and notices
A. If the board decides to issue improvement bonds,  it shall so declare in the resolution of intention for the work and shall specify the maximum rate of interest which the bonds shall bear. A similar description of the bonds shall be inserted in all notices of the proceedings required to be published or posted and a notice that the bonds will be paid from a special fund collected in not more than thirty annual installments from the assessments of twenty-five dollars or more 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,  except that if the initial purchaser of the bonds is the United States of America or any department,  division or agency of the United States of America,  the bonds may mature over a period that does not exceed forty-one years and the bonds will be paid from a special fund collected in not more than forty-one annual installments. A description of the bonds shall be included in the warrant.
B. All other proceedings for the work up to and including the approval of the assessment by the board,  including delivery of the assessment to the contractor,  demand of 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 › § 48-2066 - Form of bonds

48-2066.
Form of bonds
A. The bonds shall be signed by the chairman of the board,  attested by the 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:
_____________________ sanitary district of __________________ improvement bond.
Know all men by these presents: that the _________________ sanitary district of _______________ county,  Arizona,  a duly organized municipal corporation,  promises to pay as hereinafter stated to the bearer hereof,  on the ________ day of ________________,  19____,  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 bond registrar) 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 sanitary district consisting of
(Briefly describing improvement),
initiated by resolution no. ___________ of _______________ sanitary district,  and is payable only out of the special fund to be collected from special assessments imposed on the lots or parcels of land fronting on or benefited by 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 sanitary 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 sanitary district are hereby irrevocably pledged.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2067 - Certification of unpaid assessments; payments by installment; interest; payments in advance

48-2067.
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 of twenty-five dollars or more cease to be payable in cash and are thereafter payable only in equal annual installments on January 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 valid 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 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 installments shall not exceed thirty,  except that if the initial purchaser of the bonds is the United States of America or any department,  division or agency of the United States of America,  the bonds may mature over a period that does not exceed forty-one years and the total number of installments shall not exceed forty-one.
D. All assessments of twenty-five dollars or more 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 in improvement bonds for other work or other satisfactory investment. Investment of these monies may not 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 › § 48-2068 - Collection of assessment installments; notice; delinquent installments

48-2068.
Collection of assessment installments;  notice;  delinquent installments
A. All assessments not certified remain collectible by the contractor or district pursuant to this article. The district shall promptly collect all installments of principal and interest on the assessments so certified. The district shall,  thirty days before any installment of principal or interest becomes due,  unless the board has provided for collecting the assessments pursuant to section 48-2076,  notify by mail every interested person who has filed his name and address with the district,  and by publication in not smaller than eighteen point type at least two times in a daily newspaper or at least two successive insertions in a weekly or semiweekly newspaper of general circulation in the district.
B. The notice shall serve for all assessments in the sanitary district due on the date specified in the notice 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 ____________________,  19_____,  and if not so paid on or before such date the same will become delinquent and a ten per cent penalty will be added to the amount thereof.
C. The board may publish a more detailed notice,  in smaller type,  but the heading of the notice prescribed in subsection B shall not be printed in 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 applies to all bonds and assessments issued and levied and all notices of special assessments due on improvements.
D. When an installment is paid,  the district shall note in its records the date of the payment and the name of the person by or for whom it is paid and shall,  if requested,  give a receipt.
E. On the days following the date on which the installment becomes due,  all unpaid installments become delinquent. The district shall certify this fact on its records,  mark each installment delinquent and add five per cent to the amount of each installment.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2070 - Payment after delinquency and before sale

48-2070.
Payment after delinquency and before sale
At any time before the sale of any lot assessed,  any person may pay the delinquent installment on the lot together with the penalty and costs due,  including the cost of advertising. The board shall note on its records the date 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 › § 48-2072 - Certificate of sale; lien

48-2072.
Certificate of sale;  lien
A. After making the sale,  the agent designated by the board shall execute,  in duplicate,  a certificate of sale stating the description of the property sold,  the name of the owner given on the record of the assessment,  that the property was sold for a delinquent assessment,  the improvement for which the assessment was made,  the amount for which the property was sold,  the date of sale,  the name of the purchaser and the time the purchaser is entitled to a deed. The agent shall file one copy of the certificate in the district office and shall deliver the other to the purchaser.
B. After the copy of the certificate is filed in the office of the district,  the lien of the assessment vests in the purchaser and is only divested by a redemption of the property as provided in this article.
C. The agent shall also enter on the record of the assessment,  opposite the description of each lot offered for sale,  a description of the part sold,  the amount for which it was sold,  the date of sale and the name of the purchaser.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2073 - Redemption

48-2073.
Redemption
A. A party having an interest in the lot may redeem the property at any time before the execution and delivery of a deed by paying to the district the amount for which the property was sold and an additional five per cent if paid within three months from the date of sale,  ten per cent if paid within six months,  twelve per cent if paid within nine months,  fifteen per cent if paid within twelve months or twenty per cent if paid after twelve months.
B. When redemption is made,  the agent shall note that fact on the duplicate certificate of sale in his office and deposit the amount paid with the treasurer. The treasurer shall credit the purchaser named in the certificate of sale with the amount and pay the amount to the purchaser or his assignee on the surrender of the certificate of sale.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2074 - Deed to purchaser; notice to owner; redemption after notice; effect of deed

48-2074.
Deed to purchaser;  notice to owner;  redemption after notice;  effect of deed
A. After the expiration of twelve months from the date of sale,  the board shall cause to be executed to the purchaser or his assignee on his application,  if he has fully complied with this section,  a deed to the property sold. The deed shall recite substantially the matters contained in the certificate,  any assignment and that no person has redeemed the property. The district shall receive from the applicant for a deed one dollar for making the deed.
B. The purchaser shall,  at least thirty days before he applies for a deed,  mail to the owner,  all lien claimants of record,  all persons of record with an interest in the property and,  if occupied,  the occupant of the property a written notice that the property,  as described,  has been sold for a delinquent assessment,  the improvement for which the assessment was made,  the amount for which the property was sold,  the amount necessary to redeem at the time of giving notice,  the time the purchaser or assignee may apply to the district for a deed and that all interests in the property,  whether of record before or after recording of the assessment lien in the district office,  will be extinguished,  except for the lien for general property taxes and prior special assessments. If the owner cannot be found after due diligence,  the notice shall be posted in a conspicuous place on the property at least thirty days before the time stated in the notice for the application for a deed.
C. The applicant shall file with the district an affidavit showing that notice of the application has been given and,  if the notice was not served on the owner personally,  that due diligence was used to find the owner. 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 redemption shall pay,  in addition,  for payment to the purchaser,  fifteen dollars for the service of notice and the making of the affidavit.
D. The deed of the district is prima facie evidence of the truth of all matters stated in the deed,  the regularity of all proceedings before the execution of the deed and of title in the grantee. The deed shall convey to the purchaser fee title to the lands described therein,  free and clear of all interests,  liens,  claims and encumbrances whether of record before or after the assessment lien,  except for the lien for general property taxes and prior special assessments.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2075 - Disposition of sale proceeds

48-2075.
Disposition of sale proceeds
The agent designated by the board shall promptly pay to the treasurer all monies collected by him from sales. The treasurer,  on receipt of the monies,  shall place the monies in the special fund created for the payments of the bonds issued for the improvement.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2076 - Resolution for collection of assessments by taxation

48-2076.
Resolution for collection of assessments by taxation
A. The board may by resolution passed before or after issuance of the bonds provide that the assessments for the payment of the bonds are collectible in the manner and by the officers provided by law for the collection and enforcement of the general taxes levied by the district. The resolution shall be general in terms and shall apply to assessments for all improvement bonds issued whether issued before or after passage of the resolution.
B. The time for payment of the respective installments of principal and interest under the resolution shall be the last regular date for the payment of general taxes of the district before the date at which the 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. The board adopting such method of collection may,  at any time,  repeal the resolution providing for the method and,  on repeal,  the provisions for collection of assessments provided in this article become effective.
D. If any installment of an assessment is not collected when due,  it may be added to and collected with any succeeding installment.
E. The provisions of section 35-481,  regarding summary sale of property,  may be exercised to collect any delinquent annual assessment installment.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2077 - Procedure if assessment declared void

48-2077.
Procedure if assessment declared void
A. If the assessment on a lot 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 cause to be levied and assessed on the lot on which the assessment has been held void,  or on all the lots included within the limits assessed for the work,  a new assessment sufficient to provide for the payment of principal and interest on all bonds then unpaid. 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 general fund.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2078 - Failure to hold or adjourn scheduled hearing; provision for subsequent hearing

48-2078.
Failure to hold or adjourn scheduled hearing;  provision for 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 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 cause notice to be given 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 › § 48-2079 - Proof of publication and posting

48-2079.
Proof of publication and posting
Unless otherwise provided,  proof of publication or of posting 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 › § 48-2080 - Public records; duties of engineer

48-2080.
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 his 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 such duties and fix his compensation.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2082 - Revolving fund; lapsing provisions; separate fund

48-2082.
Revolving fund;  lapsing provisions;  separate fund
A. The board may establish a revolving fund to aid the construction of public improvements under this chapter. The board may provide for transfers into such fund from any lawful source.
B. All unexpended balances of appropriations from the fund remaining after the appropriations lapse revert to the fund.
C. The fund established pursuant to this section shall be kept separate and apart from all other funds.
D. The monies in the revolving fund may be used to purchase bond anticipation notes,  aid in the payments made to the construction contractor,  provide for the payment of the district's share of any improvement authorized under this article or provide monies to pay the assessments levied against public property.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2083 - Deficiency in collections

48-2083.
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 adopted by the district under section 48-2076,  and the district had a population of more than two thousand persons and had been in existence for ten or more years,  at the time the bonds were issued and sold,  and the resolution authorizing the issuance and sale of the bonds particularly specifies,  the district may make good the deficiency,  reimbursing itself from the monies collected from the installments when they are received. If that method has not been adopted,  the district may,  but is not obligated to,  make good the deficiency by a temporary loan from some other fund.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2085 - Reallocation of assessments in the event of land exchange for public property

48-2085.
Reallocation of assessments in the event of land exchange for public property
If a parcel of property that is subject to assessment and a lien under section 48-2057,  subsection H is exchanged to this state or the United States for another parcel of property in the sanitary 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 if the owners of that parcel agree to the reallocation of the assessment in writing and it is filed with the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-2091 - Refunding bonds

48-2091.
Refunding bonds
A. The board of directors of a sanitary district may issue bonds for the purpose of refunding any bonds issued pursuant to article 2 of this chapter. Refunding bonds may be issued only if the total amount of principal of and interest on the refunding bonds does not exceed the total amount of remaining principal of and interest on the bonds to be refunded.
B. Refunding bonds shall be issued and sold and contain such details as the board of directors prescribes.
C. Interest on refunding bonds is payable on January 1 and July 1 each year.
D. The due dates of refunding bonds are January 1 and July 1 in the years they are due.