reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-581 - Resolution ordering improvement; notice; bids

48-581.
Resolution ordering improvement;  notice;  bids
A. When no protests against the work or no objections as to the extent of the proposed assessment district have been filed within the time specified,  or when a protest is found by the governing body to be insufficient,  or when the objections to the extent of the proposed district have been heard and denied,  the governing body may order,  by resolution,  the proposed improvements described in the resolution of intention.
B. The resolution need not fully describe the improvement nor the extent of the assessment district,  but may refer to the resolution of intention for the description.
C. On completion of the plans and specifications,  the superintendent shall publish a notice of the passage of the resolution ordering the work,  and inviting sealed bids for making the improvement therein ordered,  twice in one or more daily newspapers or once in a weekly or semiweekly newspaper,  published and circulated in the city or town,  and shall post a copy of the notice for five days on or near the door of the meeting place of the governing body. The notice shall state the time within which proposals may be filed with the clerk,  which shall not be less than ten days from the date of the first publication of the notice.
D. When in the resolution of intention the governing body has provided for alternative plans and specifications,  the invitation for bids for making the improvement may require separate bids according to each of the several alternative plans and specifications.
E. The governing body may combine by resolution two or more improvement projects for which resolutions of intention have been approved in order to allow the construction of those improvements under one contract and to allow one series of improvement bonds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-582 - Assessment of public property

48-582.
Assessment of public property
A. When a lot belonging to the United States,  the state,  a county,  city,  school district or any political subdivision or institution of the state or county,  fronts upon the proposed work or improvement,  or is included within the district declared by the governing body in its resolution of intention to be the district to be assessed to pay the costs and expenses thereof,  the governing body shall,  in the resolution of intention,  declare whether or not such lot shall be omitted from the assessment thereafter to be made.
B. If the lot is omitted from the assessment,  then the total expense of all work done shall be assessed on the remaining lots fronting on the work or improvement,  or lying within the assessment district,  without regard to the omitted lot.
C. If the governing body declares the lot included in the assessment,  or if no declaration is made respecting the lot,  then the municipality shall be liable for and shall pay such sum as thereafter may be 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 shall bear the same interest,  and be payable by the municipality in installments,  as assessments against property of private persons.
D. The municipality may contract with the state,  or body to which the lot belongs,  for payment to the municipality of the assessment and interest as it becomes due and payable,  and the state,  or such body,  shall perform the contract.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-583 - Payment of costs by city

48-583.
Payment of costs by city
A. The governing body may order in the resolution of intention that the whole or any part of the cost and expenses of any work shall be paid from the treasury of the municipality from such fund as it designates. When so ordered,  the superintendent of streets,  in making up the assessment,  shall first deduct from the whole cost and expenses such part as has been ordered paid from the treasury,  and assess the remainder of the costs and expenses proportionately upon the lots liable to be assessed for the work.
B. When the whole of the cost is to be paid out of the treasury,  then no assessment shall be made and the whole amount shall be payable thirty days after the acceptance of the work by the street superintendent.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-585 - Option of municipality to reject bids; municipality as contractor; limitation of assessment

48-585.
Option of municipality to reject bids;  municipality as contractor;  limitation of assessment
The governing body may at any time within ten days after the time fixed for opening bids,  by resolution adopted by a vote of two thirds of all its members,  order that the proposed contract not be made,  and that the municipality itself perform the work embraced therein,  in accordance with the plans and specifications adopted for such work. If the order is made that the municipality perform the work,  then the municipality shall become and shall be considered the contractor. The municipality 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 therefor.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-588 - Cost of publication

48-588.
Cost of publication
A. Before the contract is entered into,  the bidder to whom the award was made shall advance to the superintendent of streets,  for payment by him,  the costs of publication of the notices,  resolutions,  orders and other expenses required under the proceedings provided for by this article.
B. If the work is abandoned by the municipality before letting the contract,  the costs incurred previous to the abandonment shall be paid by the municipality.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-591 - Action against property owner to collect assessment

48-591.
Action against property owner to collect assessment
A. At any time after thirty-five days from the date of the warrant,  or,  if any objection filed with the governing body as provided in section 48-590 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 thereon at the rate of eight per cent per annum until paid,  and to foreclose the lien of the assessment.
B. Where personal demand has been made,  and the owner has refused to pay the assessment so demanded,  the plaintiff may recover a reasonable attorney's fee.
C. Only one action shall be commenced for the foreclosure of liens arising under a single proceeding against the same defendant.
D. The warrant,  assessment and diagram,  with the affidavit of demand and nonpayment,  shall be prima facie evidence of the regularity and correctness of the assessment and of the prior proceedings and acts of the superintendent and governing body,  upon which the warrant,  assessment and diagram are based,  and like evidence of the right of plaintiff to recover.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-592 - Invalidity of liens or bonds; extent of validity; means to secure interest of persons damaged

48-592.
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 without the power of the governing body to order,  or was not properly embraced within the contract for the work,  or in the assessment made to cover the expenses,  the owner of the warrant or the holder of the bond is entitled to a judgment determining what portion of the assessment was legal. There shall thereafter be issued to him by the superintendent within sixty days,  and in accordance with the directions of the judgment,  a new assessment for an amount which the court finds was the reasonable value of the portion of the improvement legally authorized by the proceedings,  which amount shall be reassessed upon the property in the same manner and with like effect as provided for issuing the original assessment,  and may be enforced as an original assessment. The holder of bonds representing the original assessment shall be entitled to new bonds on each lot representing the amount of the reassessment.
B. If the lien of an assessment,  or of a bond issued therefor,  is held invalid by a court for any cause arising subsequent to the time the authority of the governing body attaches to order the work,  or when 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 contract was published,  had personal knowledge of the intention to order award of the contract,  and has not filed a protest against the improvement or a notice of his objection to the award of contract,  the owner of the assessment or bond may recover from the owner of the lot covered by the assessment such sum as the court shall find the lot to have been actually benefited by the improvement,  not exceeding the amount which would have been properly assessable against the lot.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-593 - Proportionate assessment; collection or issuance of bonds

48-593.
Proportionate assessment;  collection or issuance of bonds
The governing body may,  upon completion of any portion of the improvement for which the contract price equals twenty thousand dollars or more,  order the superintendent to make an assessment for the proportionate part of the contract completed,  and thereon proceedings and rights of collection of such proportionate amount shall be had as provided by this article. If the resolution of intention for the improvement provides for the issuance of improvement bonds,  they shall be issued and delivered to the contractor for the proportionate amount of the contract price so assessed.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-594 - Correction of assessment; reallocation of assessment

48-594.
Correction of assessment;  reallocation of assessment
A. After an assessment has been approved by the governing body,  the contractor and all persons having an interest in any lot assessed may request the governing body,  by a duly acknowledged written instrument,  to modify or correct an assessment. The governing body may order such modification or correction to be made,  and direct the superintendent to note the modification or correction on his record of the assessment,  together with the date it is made. The modification or correction under this subsection shall not affect the rights of persons under the assessment who have not joined in the request.
B. The governing body may reallocate all or part of an assessment as follows:
1. The superintendent shall prepare a list of all the assessments to be reallocated,  including:
(a) The assessment number,  legal description and amount assessed on each affected parcel before the reallocation.
(b) The assessment number,  legal description and name and address of the owner as shown on the most recent tax roll.
(c) The amount to be assessed on each parcel after reallocation.
2. The superintendent shall prepare an amendment to the assessment diagram reflecting the new assessment numbers and parcel boundaries.
3. The superintendent shall cause a notice to be mailed to each owner of an affected parcel showing the proposed reallocation and stating that the owner may file a written objection to the reallocation within twenty days after the notice was mailed.
4. If no objections are received within twenty days after the notice is mailed,  the governing body may approve the proposed reallocation. If timely objections are received,  the governing body shall hold a hearing on the objections. The governing body 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 governing body shall rule on all objections received and may approve the proposed reallocation or may make changes to the reallocation as the governing body considers necessary and approve the reallocation as changed. The governing body shall also approve the amendment to the assessment diagram as submitted or with changes the governing body considers to be necessary.
5. After the governing body s decision,  the superintendent shall record the reallocated assessment and amended assessment diagram in the superintendent s office.
6. The amount assessed immediately after the reallocation shall be equal to the amount assessed immediately before the reallocation.
7. As a condition to reallocation,  the governing body 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 › § 48-595 - Issuance of improvement bonds; fund for payment of bonds

48-595.
Issuance of improvement bonds;  fund for payment of bonds
A. The governing body may determine that improvement bonds be issued to represent the cost and expense of the work or improvement constructed. The bonds shall be issued in the name of the municipality but shall be made payable only from the special fund collected by the municipality from special assessments levied and assessed upon the lots fronting upon the street improved and those situated in the quarter block and irregular blocks adjoining and cornering upon the crossings,  or where there is a termination in the two quarter blocks adjoining and cornering upon them halfway to the next main street crossing,  and all the way to a boundary line of the municipality when no cross street intervenes,  or,  if an assessment district has been created by the resolution of intention for the work,  upon the lots included within the limits of the assessment district.
B. All sums collected from the special assessments shall be placed in the special fund and shall be used for no other purpose than payment of the principal and interest of the bonds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-596 - Description of improvement bonds in resolution and notices

48-596.
Description of improvement bonds in resolution and notices
A. When the governing body determines that improvement bonds be issued,  it shall so declare in the resolution of intention for the work and shall specify the maximum 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,  and 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 twenty-five dollars or over remaining unpaid at the date of the bonds. A like 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 governing body,  and including delivery of the assessment to the contractor or treasurer,  demand of payment of the several assessments and the return and record thereof,  shall be in all respects as provided in this article.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-598 - Form of bonds

48-598.
Form of bonds
A. The bonds shall be signed by the mayor,  attested by the clerk and sealed with the corporate seal of the city or town,  and the interest coupons shall bear the facsimile signature of the mayor and clerk.
B. The bonds shall be substantially in the following form: " City (or town) of . . . . . . . . . improvement bond. Know all men by these presents: That the city (or town) of . . . . . . . . . ,  Arizona,  a duly organized municipal corporation,  promises to pay as hereinafter stated to the bearer hereof,  on the . . . . day of . . . . . . . . .,  the sum of . . . . . . . . . dollars,  together with interest on said sum,  at the rate of . . . . per cent per annum,  payable semiannually on the first days of January and July of each year,  as evidenced by and upon the presentation and surrender of the interest coupons hereto attached as they severally become due. Both principal and interest are payable at the office of the city (or town) of . . . . . . . or at . . . . . . . ,  at the option of the holder. This bond is issued in pursuance of law,  and is one of a series of . . . . . . . . bonds of like tenor and date for the total sum of . . . . . . . . . . dollars issued for that certain improvement in said municipality consisting of (briefly describing improvement),  initiated by resolution no. . . . . . of (name of municipality),  and is payable only out of the special fund to be collected from special assessments imposed on the lots,  or parcels of land fronting on or benefited by said improvement. Said special fund is set apart by law for the payment of said bonds,  and can be used for no other purpose. It is hereby certified and declared that the improvement for which this series of bonds is issued is authorized by law,  that all the acts,  conditions and things required to be done,  precedent to and in the issuing of this series of bonds,  have been done and performed in regular and due form as required by the laws of the state of Arizona,  the charter of (name of municipality),  and all ordinances and resolutions thereof,  that the special assessments out of which said bonds are to be paid are first liens on the property assessed,  subject only to the lien for general taxes and prior special assessments,  and any bona fide purchaser for value of this bond has the right to rely on the recitals herein contained. For the assessment or reassessment,  collection and payment of said special assessments,  the full faith and diligence of said municipality are hereby irrevocably pledged."
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-599 - Certification of unpaid assessments; payments by installment; interest; payments in advance

48-599.
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 twenty-five dollars or over shall cease to be payable in cash except as provided in subsection F of this section 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 twenty-five dollars or more not paid before the certification of assessments unpaid to the clerk shall bear interest from the date of the warrant at the same rate as that specified for the bonds in the resolution of intention. Except as provided in subsection F of this section,  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 funds shall be made so as to prejudice the prompt payment of the bonds on the date they become due.
F. Any loan repayment agreement between the municipality and the water infrastructure finance authority of Arizona pursuant to section 48-622 may be secured by unpaid assessments certified in the manner prescribed by section 48-597. The loan repayment agreement may provide for different due dates for annual installments of principal,  different interest payment date,  different dates of delinquency and different dates for holding the sales pursuant to sections 48-601,  48-602 and 48-603. The loan repayment agreement may also provide for mailed notice to all owners in lieu of the publication requirements prescribed by section 48-600 and 48-601.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-600 - Collection of assessment installments; notice; delinquent installments

48-600.
Collection of assessment installments;  notice;  delinquent installments
A. All assessments not certified to the clerk shall remain collectable by the contractor as provided by this article,  but the superintendent shall promptly collect all installments of principal and interest on the assessments so certified to the clerk. 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 _____________ 19____ 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 governing body 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 levied,  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 › § 48-602 - Payment after delinquency and before sale

48-602.
Payment after delinquency and before sale
At any time prior to the sale of any lot assessed,  any person may pay the delinquent installment on the lot together with the penalty and costs then due,  including the cost of advertising,  whereupon the superintendent shall note on his records the date of payment,  the name of the person by or for whom it is paid,  and the amount paid.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-604 - Certificate of sale; lien

48-604.
Certificate of sale;  lien
A. After making the sale,  the superintendent shall execute,  in duplicate,  a certificate of sale stating the description of the property sold,  the name of the owner thereof as given on the record of the assessment,  that the property was sold for a delinquent assessment,  specifying the improvement for which the assessment was made,  the amount for which the property was sold,  the date of sale,  the name of the purchaser,  and the time when the purchaser will be entitled to a deed. The 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 it in his office.
B. On filing the copy of the certificate in the office of the superintendent,  the lien of the assessment shall vest in the purchaser,  and is only divested by a redemption of the property,  as provided in this article.
C. The superintendent shall also enter on the record of the assessment,  opposite the description of each lot offered for sale,  a description of the part thereof sold,  the amount for which it was sold,  the date of sale,  and the name of the purchaser.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-605 - Redemption

48-605.
Redemption
A. Redemption may be made by any party having an interest in the lot at any time before the execution and delivery of a deed therefor by paying to the superintendent the amount for which the property was sold and five per cent thereon if paid within three months from the date of sale,  ten per cent if paid within six months,  twelve per cent if paid within nine months,  fifteen per cent if paid within twelve months,  or twenty per cent if paid after twelve months.
B. When redemption is made,  the superintendent shall note that fact on the duplicate certificate of sale in his office and deposit the amount paid with the treasurer,  who shall credit the purchaser named in the certificate of sale with the amount,  and pay the amount to such purchaser or his assignee,  upon the 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 thereupon cancel the certificate of sale in his office.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-606 - Deed to purchaser; notice to owner; redemption after notice; effect of deed

48-606.
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 superintendent shall execute 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. The superintendent shall receive from the applicant for a deed,  one dollar for making the deed,  unless the municipality is the purchaser.
B. The purchaser shall,  at least thirty days before he applies for a deed,  serve by first class 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,  giving the description,  has been sold for a delinquent assessment,  specifying the improvement for which the assessment was made,  the amount for which it was sold,  the amount necessary to redeem at the time of giving notice,  the time when the purchaser or assignee will apply to the superintendent for a deed and that,  on issuance of the deed,  all interest in the property,  whether of record before or after the assessment lien,  will be extinguished,  except for the lien for general property taxes and prior special assessments. If the owner cannot be found after due diligence,  the notice shall be posted in a conspicuous place upon the property at least thirty days before the time stated therein of the application for a deed.
C. The applicant shall file with the superintendent an affidavit showing that notice of the application has been given,  and if the owner could not be found,  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,  three dollars for the service of notice and the making of the affidavit.
D. The deed of the superintendent shall be prima facie evidence of the truth of all matters recited therein,  and of the regularity of all proceedings prior to the execution thereof,  and of title in the grantee. The deed of the superintendent shall convey to the purchaser fee title to the lands described therein,  free and clear of all interests,  liens,  claims and encumbrances whether of record before or after the assessment lien,  except for the lien for general property taxes and prior special assessments.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-608 - Ordinance for collection of assessments by taxation

48-608.
Ordinance for collection of assessments by taxation
A. The governing body may by ordinance passed before or after issuance of the bonds,  provide that the assessments for the payment of the bonds shall be collectable in the manner and by the officers provided by law or by the charter of the municipality for the collection and enforcement of the general taxes levied by the municipality. The ordinance shall be general in terms and shall apply to assessments for all improvement bonds issued whether issued before or after passage of the ordinance.
B. The time for payment of the respective installments of principal and interest under the ordinance shall be the last regular date for the payment of general taxes of the municipality before the date at which the installment of principal or interest would become delinquent,  and the delinquency and the penalties incurred for delinquency and the method of collection under the ordinance shall be the same as for general taxes of the municipality.
C. The governing body adopting such method of collection may at any time repeal the ordinance providing therefor,  and upon repeal the provisions for the collection of the assessments provided in this article shall again become effective.
D. When any installment of an assessment is not collected when due,  it may be added to and collected with any succeeding installment.
E. Notwithstanding any provision of this section,  the governing body,  by ordinance or resolution,  may provide that assessments securing a loan repayment agreement authorized by section 48-622,  be collected by taxation.
F. If the municipality's ad valorem taxes are collected by the county or if the municipality has no ad valorem taxes,  assessments collected by taxation as provided in this section shall be collected and enforced in the same manner as state and county ad valorem taxes are collected and enforced,  and the collection of all such assessments shall be added to,  and become a part of,  tax rolls and tax bills issued by the county treasurer.
G. Neither the county nor the county treasurer shall charge the municipality for collection of such assessments.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-609 - Deficiency in collections

48-609.
Deficiency in collections
If there is a deficiency in the funds collected from the special assessments by reason of the inadequacy of the method of collection adopted by the municipality under section 48-608,  the municipality shall make good the deficiency,  reimbursing itself from the funds collected from the installments when they are received. If such method has not been adopted and the deficiency has not been funded by monies from a reserve,  the municipality may,  but is not so obligated,  make good the deficiency by a temporary loan first from any reserve and any additional,  similar fund and then from the general fund.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-609.01 - Special provisions pertaining to loan agreements

48-609.01.
Special provisions pertaining to loan agreements
A. Each municipality that has entered into,  or enters into,  a loan agreement with the water infrastructure finance authority of Arizona pursuant to section 48-622,  if the municipality adopts an ordinance for collection of assessments by taxation pursuant to section 48-608,  shall remain contingently liable for all amounts to be paid pursuant to the loan agreement.
B. To implement contingent liability the municipality,  no later than ten days before it is required to pay any amounts under a loan agreement from special assessments,  shall transfer from its general fund to the county treasurer an amount equal to any then due and unpaid special assessments securing a loan agreement being collected pursuant to section 48-608. The municipality shall determine if the special assessments are delinquent. If,  due to the timing of collections made pursuant to section 48-608,  the municipality is unable to pay any amounts due on a loan agreement,  the municipality shall advance the amounts from its general fund and reimburse itself from later special assessment collections that are not needed to make payments on the loan agreement.
C. The payment by the municipality to the county treasurer pursuant to subsection B of this section shall not satisfy the amount of taxes due but shall operate as an assignment of all rights to taxes collected thereafter,  including penalties and interest,  to the municipality,  and the taxes shall remain subject to collection in the same manner as all other general taxes. On the payment of taxes or sale of the property assessed,  the county treasurer shall return the portion paid by the municipality,  plus a pro rata share of all penalties and interest to reimburse amounts paid from the municipality's general fund.
D. The municipality may also enforce all delinquent assessments securing a loan agreement through the summary sale provisions of title 35,  chapter 3,  article 4.1 and may refund the special assessments in the manner provided in title 35,  chapter 3,  article 4.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-610 - Procedure when assessment declared void

48-610.
Procedure when assessment declared void
A. When the assessment on a lot levied for the improvement,  or part thereof,  or the entire assessment,  is adjudged void for any reason,  the governing body shall cause to be levied and assessed upon the lot on which the assessment has been held void,  or upon all the lots included within the limits assessed for the work,  a new assessment sufficient to provide for the payment of principal and interest on all bonds then unpaid. The reassessment shall be made as nearly as practicable in the same manner,  and with like effect,  as the original assessment.
B. In case of partial deficit the governing body may pay the deficit from the general fund.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-611 - Failure to hold or adjourn scheduled hearing; provision for subsequent hearing

48-611.
Failure to hold or adjourn scheduled hearing;  provision for subsequent hearing
When the time and place for a hearing is fixed by a governing body under this article,  and for any reason the hearing is not then and there held or regularly adjourned to a time and place fixed,  the authority of the governing body shall not thereby be divested or lost,  but it may thereafter fix a time and place for the hearing and cause notice thereof to be given by publication by at least one insertion in a newspaper published and circulated in the municipality and designated by the governing body. The publication shall be at least five days before the date of the hearing,  and thereupon the governing body may act as in the first instance.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-612 - Proof of publication and posting

48-612.
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 thereof,  and shall have attached thereto a copy of the publication or notice posted,  and shall be filed in the office of the clerk.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-613 - Public records; duties of engineer

48-613.
Public records;  duties of engineer
A. The superintendent shall keep the records required by this article in his office in the municipality and they shall be open to inspection during office hours.
B. The engineer shall do the surveying and all other engineering work necessary under this article. He shall do the surveying and measuring of work to be done under contracts for grading and macadamizing streets,  and the estimating of costs and expenses thereof. Every certificate signed by the engineer in his official capacity shall be prima facie evidence of the truth of its contents. He shall keep a record of all surveys made by him. In municipalities where there is no engineer,  the governing body may appoint a suitable person to discharge such duties and fix the compensation therefor.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-615 - Special provisions relating to improvement districts for purchasing electricity for lighting public streets or parks

48-615.
Special provisions relating to improvement districts for purchasing electricity for lighting public streets or parks
A. If a petition for the formation of an improvement district to purchase electricity for street or public park lighting is presented to the governing body,  which purports to be signed by all of the real property owners in the proposed district,  exclusive of mortgagees and other lienholders,  the governing body,  after verifying such ownership and making a finding of such fact,  shall adopt a resolution of intention to order the improvement pursuant to the provisions of section 48-576 and shall have immediate jurisdiction to adopt the resolution ordering the improvement pursuant to provisions of section 48-581,  without the necessity of publication and posting of the resolution of intention provided for in section 48-578.
B. If a petition for the formation of an improvement district for off-street parking purposes,  and for the leasing of sites and improvement,  operation and maintenance thereof is presented to the governing body,  signed by the owners of a majority of the frontage of the property proposed to be contained within the limits of the assessment district,  the governing body shall adopt a resolution of intention ordering the proposed improvement and cause same to be published and posted pursuant to the provisions of section 48-578.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-617 - Special provisions relating to improvement districts for purchasing energy for lighting public streets or parks

48-617.
Special provisions relating to improvement districts for purchasing energy for lighting public streets or parks
A. If a petition for the formation of an improvement district to purchase and not generate energy for street or public park lighting is presented to the governing body,  which purports to be signed by all of the real property owners in the proposed district,  exclusive of mortgagees and other lienholders,  the governing body,  after verifying such ownership and making a finding of such fact,  shall adopt a resolution of intention to order the proposed improvement pursuant to the provisions of section 48-576 and shall have immediate jurisdiction to adopt the resolution ordering the improvement,  pursuant to the provisions of section 48-581,  without the necessity of publication and posting of the resolution of intention provided for in section 48-578.
B. If a petition for the formation of an improvement district to purchase energy for street or public park lighting is presented to the governing body signed by a majority of the real property owners in the proposed district,  the governing body shall adopt a resolution of intention to order the proposed improvement and cause same to be published and posted pursuant to the provisions of section 48-578,  and unless protests received pursuant to section 48-579 are sufficient to bar further proceedings,  the governing body shall thereafter proceed with the improvements so petitioned.
C. At the time of the adoption of the resolution of intention pursuant to the provisions of section 48-576,  the governing body shall determine the type of lighting facilities to be installed and consider the rate to be paid for purchasing the energy for the proposed district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-619 - Revolving fund; lapsing provisions; separate fund

48-619.
Revolving fund;  lapsing provisions;  separate fund
A. The governing body may create a revolving fund to aid in the construction of public improvements under this article and article 1 of this chapter. The governing body 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 according to law shall 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,  to aid in the payments made to the construction contractor,  to provide for the payment of the city's share of any improvement authorized under this article or to provide monies to pay the assessments levied against public property.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-621 - Regulatory authority of utility undergroundings

48-621.
Regulatory authority of utility undergroundings
The provisions of section 48-620 shall not be construed to limit or otherwise affect the authority of a municipality to regulate the undergrounding of utility facilities in the public rights-of-way and easements. The authority of a municipality to regulate the undergrounding of utilities or the erection of poles and wires upon its streets,  alleys,  public grounds and plazas as authorized by section 9-276 shall in no way be impaired or affected by the provisions of section 48-620.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-631 - Authority to provide general improvement fund

48-631.
Authority to provide general improvement fund
Municipal corporations may incur a bonded indebtedness to provide a fund to be called a " general improvement fund."  The fund may be invested or reinvested in any bonds issued for work and public improvements,  the cost of which in whole or in part is to be ultimately paid by assessments levied against lots or land benefited thereby,  or issued to pay the cost of land purchased or condemned for such work or public improvements. The bonds shall be called " investment bonds."
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-632 - Procedure for investment bond election

48-632.
Procedure for investment bond election
A. When the governing body of a municipality at a meeting has determined that the public interest or necessity demands the acquisition,  construction or completion of an improvement authorized by articles 1 and 2 of this chapter,  it may at that or a subsequent meeting,  by a vote of a majority of all its members,  order a special election and submit to the qualified electors of the municipality the proposition of issuing the investment bonds.
B. The resolution calling the election shall recite the objects and purposes for which it is proposed to use the proceeds of the bonds,  the amount of the principal thereof,  the rate of interest to be paid thereon,  and shall fix the date on which the special election will be held,  the manner of holding the election and manner of voting for or against issuing such bonds.
C. The election,  except as otherwise provided in this article,  shall be held,  and the return thereof made and canvassed and the elector shall possess the qualifications as provided by law for holding bond elections in the municipality.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-633 - Publication and posting of resolution for bond election; form of bonds; payment and redemption

48-633.
Publication and posting of resolution for bond election;  form of bonds;  payment and redemption
A. The resolution shall be published as provided by section 39-121 and posted in three public places in the municipality for one week. It shall require the votes of a majority of the qualified voters voting at the special election to authorize the issuance of the bonds.
B. The bonds shall contain necessary provisions as to form and shall be payable in not less than ten nor more than twenty years from the date of their issue to be determined by the governing body at the time of their issuance,  and shall be issued in such denominations as the governing body may determine,  of not less than one hundred nor more than one thousand dollars. Each bond shall be payable on the day and at the place therein specified with interest at the rate or rates set by the accepted bid which shall not exceed the maximum rate of interest set forth in the resolution calling the election,  payable semiannually. The bonds shall be signed by the mayor and countersigned by the clerk. The coupons of the bonds shall be numbered consecutively and signed by the clerk.
C. The governing body shall provide by tax levies or otherwise proper interest and sinking funds for the payment of the interest on,  and the redemption of,  the bonds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-634 - Sale of bonds; disposition of proceeds

48-634.
Sale of bonds;  disposition of proceeds
The bonds may be issued and sold by the governing body as it may determine at public or private sale or by an on-line bidding process,  but for not less than par. The proceeds shall be placed in the treasury to the credit of a fund to be applied exclusively to the purposes and objects prescribed by this article.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-635 - Disposition and investment of bond sale proceeds

48-635.
Disposition and investment of bond sale proceeds
A. The governing body shall keep the funds arising from the sale of the bonds separate and distinct from other funds,  and invest and reinvest them in the improvement bonds issued for work and public improvements,  or used for the purposes provided in articles 1 and 2 of this chapter,  and shall collect the interest and principal on the bonds and credit it to the fund.
B. The municipality may sell,  at the discretion of its governing body,  any of the bonds by it purchased at a price not less than the price paid therefor and accrued interest. The receipts of the sale and all monies paid on account of assessments levied upon lots benefited by the improvements for which the improvement bonds have been issued shall be credited to the " general improvement fund, "  and may be again reinvested,  or used,  so that the improvement fund shall constitute a revolving fund for the purpose of enabling the property owners to pay their bonds and assessments in annual installments to the municipality,  and thus enable the municipality to let contracts for the completion of the improvements on a cash basis.