2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-3620 - Certification and levy of taxes; limitation

48-3620.
Certification and levy of taxes;  limitation
A. The district shall annually,  not less than fifteen days before the first day of the month in which the county board of supervisors is required by law to levy county taxes,  certify to the board of supervisors:
1. The amount of taxes to be levied in each year on the taxable real property in the district as it considers necessary or appropriate to pay the expenses of administering the district and maintaining and operating the district's flood control system,  to carry out its regulatory functions and to carry out any of the objects and purposes of this article of common benefit to the district. The maintenance and operation tax proceeds not used for current expenses of maintenance and operation may either be paid into a reserve to be accumulated for such purpose or may be used for extending,  improving and constructing the flood control system including acquiring rights-of-way.
2. The amount of taxes to be levied in each year on all taxable real property in each zone or in any of the zones into which the district has been divided,  according to the benefits derived or to be derived by the respective zones,  to pay the cost and expenses of carrying out any of the objects or purposes of this article of special benefit to the respective zones,  including acquiring,  constructing,  maintaining,  operating,  extending,  repairing or otherwise improving any or all flood control works or improvements in the respective zones and including acquiring rights-of-way. No revenues derived from any of the several zones from the taxes levied under this section may be expended for acquiring,  constructing,  maintaining,  operating,  extending,  repairing or otherwise improving any works or improvements located in any other zone,  except under section 48-3620.01.
3. The amount of secondary property taxes necessary to be levied to pay the principal and interest falling due during the ensuing year on,  or to provide a sinking fund for,  any bonds issued pursuant to section 48-3619.
B. The taxes collected pursuant to this section shall be paid to the district treasurer and used solely for the purpose for which they were levied.
C. The board of supervisors at the time of levying general county taxes shall levy and cause to be collected in the manner prescribed by law for county taxes a property tax or taxes on the taxable real property in the district,  zone or zones sufficient to provide the amounts set forth in subsection A of this section.
D. If the district fails to certify to the board of supervisors any of the amounts of taxes necessary to be levied as required by this section,  the board of supervisors shall ascertain the amount which should have been certified and shall levy the tax sufficient to produce such amount.
E. If a district is located in a county having a population of less than six hundred thousand persons according to the most recent United States decennial census,  beginning with the 1993 tax year,  the aggregate taxes levied in any year under this article by the district for the purposes listed in subsection A,  paragraph 1 of this section shall not exceed twenty per cent of the county primary property tax rate exclusive of the state equalization assistance property tax rate or fifty cents per one hundred dollars of assessed valuation,  whichever is greater. The aggregate taxes levied for any year under this article on property in a zone for the purposes listed in subsection A,  paragraph 2 of this section in a district located in a county having a population of less than six hundred thousand persons according to the most recent United States decennial census,  if added to the aggregate taxes,  if any,  levied for the purposes listed in subsection A,  paragraph 1 of this section,  shall not exceed twenty per cent of the county primary property tax rate exclusive of the state equalization assistance property tax rate or fifty cents per one hundred dollars of assessed valuation,  whichever is greater. The taxes levied under this article in a district located in a county having a population of less than six hundred thousand persons according to the most recent United States decennial census may exceed the limits prescribed by this subsection if approved by a majority of the qualified electors of the district voting in a regular general election held pursuant to title 16,  chapter 2,  article 2 or at a special election held pursuant to title 16,  chapter 2,  article 3. The ballot for the election shall specifically state the proposed rate and the fiscal year or years in which the excess tax levies are proposed to be assessed.