reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1518 - Notice of hearing on inclusion or exclusion of lands; objections; failure to object

48-1518.
Notice of hearing on inclusion or exclusion of lands;  objections;  failure to object
A. Upon filing the petitions provided by section 48-1517,  and payment of estimated expenses,  the secretary shall cause notice to be given and published once each week for three successive weeks in a newspaper published in the county where the office of the district is located,  giving notice of filing of the petitions,  the names of the petitioners,  a description of the land,  the prayer of the petitioners and the time and place of hearing the petitions,  and requiring any person objecting for any cause to allowance of the petitions to file the objections in writing in the district office on or before the time fixed for the hearing and appear at such time in support of the objections.
B. At the time and place mentioned in the notice,  or at such time or times to which the hearing is adjourned,  the board of directors shall proceed to hear the petitions and all objections filed thereto in writing by interested persons. Failure of any person to file objections in writing shall be deemed a consent to granting the petitions.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1519 - Order granting or denying petition for inclusion or exclusion of land

48-1519.
Order granting or denying petition for inclusion or exclusion of land
A. Upon the hearings,  if the board of directors deems it for the best interests of the district to grant the petitions,  it may do so,  or may deny them,  and in either event shall enter an order upon the records of the district recording the action taken.
B. If an order is made either for inclusion or exclusion of lands,  a certified copy of the order shall be recorded in the office of the county recorder and filed with the board of supervisors of each of the counties in which portions of the district are located. The recording and filing of the order shall constitute full legal force and effect of the order,  and proof of the facts stated in the order shall be made in the same manner and with like effect as proof is made of the original order establishing the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1520 - Rights of guardians, conservators, personal representatives or administrators relating to inclusion or exclusion of lands

48-1520.
Rights of guardians,  conservators,  personal representatives or administrators relating to inclusion or exclusion of lands
A guardian,  conservator,  personal representative or administrator of an estate who has qualified under the laws of this state and as such is entitled to possession of the lands belonging to the estate which he represents may sign the petition provided by section 48-1517 and appear and participate at the hearing as other signers of the petitions.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1521 - Effect of inclusion or exclusion of lands

48-1521.
Effect of inclusion or exclusion of lands
The exclusion or inclusion of lands shall not impair the organization of any district organized under this chapter,  nor in any manner impair,  destroy or change its rights and privileges as a district,  nor affect,  impair or discharge any contract,  obligation,  lien or charge thereon. The particular lands of the district affected by any order of exclusion or inclusion shall not be relieved from any district contract,  obligation,  lien or charge for or upon which it was or might become liable or chargeable had the order of exclusion or inclusion not been made,  but lands excluded by any order shall not be liable for district debts,  or obligations thereafter contracted.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1522 - Procedure to dissolve district; disposition of assets

48-1522.
Procedure to dissolve district;  disposition of assets
A. When a majority of the bona fide owners of land in a power district organized under this chapter petition the board of supervisors to call a special meeting for the purpose of submitting to the electors of the power district a proposition to vote on the dissolution of the power district,  setting forth in the petition that all indebtedness of every nature whatever has been fully satisfied and paid,  the board of supervisors,  if it is satisfied that all indebtedness has been fully satisfied,  shall call an election to decide the question of the proposed dissolution. The election shall be called,  held,  conducted and the results determined in the same manner as the election for the organization of the district.
B. If the result of the election is in favor of dissolution,  the board of supervisors shall make and record in its minutes an order dissolving the district. The board of supervisors shall certify and record the order in the same places and manner and with like effect as orders made,  entered,  certified and recorded affecting the organization of the district.
C. If a power district is dissolved as provided by this section,  the board of directors of the district in office at the time of dissolution shall assume control of all assets of the district,  including all its rights and works,  and shall control and manage them until the electors of the district organize and take over control and management thereof.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1543 - Meetings of board; inspection of records

48-1543.
Meetings of board;  inspection of records
A. The board of directors shall hold regular quarterly meetings in their office on the first Tuesday in January,  April,  June and October,  and such special meetings as are necessary for the transaction of business. Special meetings may be called by the president of the board,  or any three directors. Meetings of the board shall be public,  and three members constitute a quorum for the transaction of business. On questions requiring a vote,  there shall be a concurrence of at least three members of the board.
B. All records of the board shall be open to inspection by any elector during business hours.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1544 - Compensation and expenses of directors and employees

48-1544.
Compensation and expenses of directors and employees
A. The compensation of members of the board of directors shall be determined by the board,  but shall not exceed thirty dollars per day and actual and necessary expenses of attending board meetings,  and a similar per diem and actual and necessary expenses while engaged in official business by order of the board entered on the records of the district.
B. The board shall fix the amount of compensation to be paid the secretary.
C. The board,  upon the petition of fifteen per cent of the electors of the district,  shall submit at any regular election a proposed schedule of salaries and fees to be paid. The petition shall be presented to the board twenty days prior to the time of giving notice of an election and the result upon the question shall be determined and declared as in elections upon other questions or proposals submitted under this chapter.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1545 - Administrative powers of board; limitations on contracting power

48-1545.
Administrative powers of board;  limitations on contracting power
A. The board shall:
1. Adopt a seal.
2. Manage and conduct the affairs and business of the district.
3. Make and execute necessary contracts.
4. Employ such agents,  attorneys,  officers and employees as are required and prescribe their duties and compensation.
5. Establish equitable rules and regulations for distribution and use of power among the owners of the land.
6. Perform all acts necessary to carry out the purposes of this chapter.
B. The board may,  in addition to supplying power to the district proposed by the petition for formation of the district,  construct,  acquire,  purchase,  lease or condemn any and all power plants,  power lines,  generators,  motors,  transformers,  poles,  wires,  pipe lines,  engines,  boilers,  distributing systems,  meters and any and all means for generating,  distributing and measuring power,  and rights of way or other property necessary for the use of the district,  or acquire by condemnation or otherwise,  the right to enlarge any power plant,  power line or distributing system,  already constructed or partly constructed.
C. In case of the purchase of any property by the district,  when it is proposed by the board of directors to purchase a system of power already constructed or partially constructed,  to enlarge and complete the system to make it adequate to the needs of the district,  the board may embody in one contract the details of the purchase and the enlargement and completion of the power system without inviting bids.
D. In case of the purchase of such property by the district,  the bonds of the district issued as provided by this chapter may be used at their par value in payment without previous offer of such bonds for sale. No contract involving a consideration exceeding ten thousand dollars,  and not exceeding twenty-five thousand dollars,  is binding unless the contract is authorized and ratified in writing by not less than one third of the qualified voters of the district according to the number of votes cast at the last district election. Any contract in excess of twenty-five thousand dollars is not binding until the contract has been authorized and ratified at an election in the manner provided for the issuance of bonds.
E. The board of directors may lease or rent the use of power on contract for the delivery thereof to the occupants of other land not included within the district at such prices and on such terms as the board deems best,  but the rental shall not be less than one and one-half times the amount of the district tax for which the land would be liable if within the district. No vested or prescriptive right to the use of such power shall attach to the land by virtue of the lease or rental.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1546 - Other board powers; judicial proceedings; validity of organization

48-1546.
Other board powers;  judicial proceedings;  validity of organization
A. The board may take conveyances for all property acquired by it under the provisions of this chapter in the name of the district for the purposes expressed in this chapter,  and institute and maintain all actions and proceedings necessary or proper in order to carry out the provisions of this chapter,  or enforce,  maintain,  protect or preserve all rights,  privileges and immunities created by this chapter,  or acquired in pursuance thereof.
B. In all courts,  actions,  or proceedings the board may sue,  appear and defend in person or by attorney in the name of the district.
C. Judicial notice shall be taken by the courts of the state of the organization and existence of any power district of this state from and after the filing of record in the office of the county recorder of the certified copy of the order of the board of supervisors,  as provided by section 48-1511. A certified copy of the order shall be prima facie evidence in all proceedings in any court in this state of the regularity and legal sufficiency of all acts,  matters and proceedings therein recited.
D. Any power district in respect to which any such order has been recorded in the office of the county recorder which has exercised the rights and powers of a power district,  which has in office a board of directors exercising the duties of their office,  and the legality and regularity of the formation or organization whereof has not been questioned by proceedings in quo warranto instituted in the superior court in the county in which the district or the greater portion thereof is located within one year from the date of recording such order,  shall be conclusively deemed to be a regularly and legally organized,  established and existing power district within the meaning of this chapter,  and its due and lawful formation and organization shall not thereafter be questioned in any action or proceeding whether brought under the provisions of this chapter or otherwise.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1547 - Exemption from antitrust statutes

48-1547.
Exemption from antitrust statutes
The provisions of title 44,  chapter 10,  article 1,  shall not apply to any conduct or activity of a power district organized pursuant to this chapter,  which conduct or activity is approved by a statute of this state or of the United States or by the corporation commission or an administrative agency of this state or of the United States having jurisdiction of the subject matter.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1548 - Rules for distribution of power; ratio of distribution; diversion

48-1548.
Rules for distribution of power;  ratio of distribution;  diversion
A. Rules and regulations for distribution of power among owners of the lands shall be printed upon adoption in convenient form for distribution in the district.
B. All power distributed for irrigation,  drainage,  agricultural,  domestic or manufacturing purposes shall be apportioned ratably to each land owner upon the basis which the ratio of the last assessment of the owner for district purposes within the district bears to the whole amount assessed upon the district.
C. In case the power available in any district is insufficient at any time to supply all the lands of the district entitled thereto,  the board of directors shall provide for the distribution of all available power upon certain or alternate days to different localities as the board deems for the best interest of all parties concerned and so that such available power shall be distributed in as nearly equal proportions as possible to all such lands of the district,  subject to the laws of priority.
D. This chapter shall not be construed as authority to any district or district officer to divert power of the district to the injury or damage of any person having a prior right to such power,  prior to such time as the injury or damage has been ascertained and paid to the party who may be injured thereby,  in proceedings under the laws of this state relative to taking private property for public use.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1549 - Contract of district obligating owner of incompleted title to land to pay bonds and taxes

48-1549.
Contract of district obligating owner of incompleted title to land to pay bonds and taxes
A. The board of directors shall require all owners of lands within the district for which title to lands is incomplete at the time of the issuance of bonds to enter into a contract to the effect that such land owner shall,  upon receiving title to such lands,  permit the assessment of such lands for their proportionate share of the bonded assessment of the district,  and,  in the meantime,  pay the proportionate share of all taxes levied by the board of directors.
B. No vested or prescriptive right to the use of power shall attach to such lands by virtue of such contract until the contract provided by this section is entered into.
C. The owner of the land shall,  after executing the contract,  if he is not delinquent in any taxes levied by the district upon such lands,  be entitled to all the rights,  privileges and benefits conferred upon the owners of other lands within the district,  and as soon as such land owner has received title to the land,  the owner shall ipso facto become liable for all existing obligations and indebtedness of the irrigation district as fully as if title had been held by the land owner at the time of the organization of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1550 - Use of public rights of way

48-1550.
Use of public rights of way
A. Power districts may use public streets,  thoroughfares,  highways and alleys and all other public ways not within towns,  cities or municipal corporations under direction of the public officers in charge or control thereof.
B. The district may:
1. Build pole lines,  lay pipes or conduits and connections therewith necessary to carry out the purpose for which the district is formed.
2. Erect,  maintain and operate over public roads and streets not within corporate limits of cities,  and thoroughfares,  highways and alleys and other public ways,  poles,  wires,  conduits or conductors in connection therewith necessary to complete and effect the purposes of the power district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1551 - Construction of works across private and public property

48-1551.
Construction of works across private and public property
A. The board of directors may construct district works across streams of water,  water courses,  streets,  avenues,  highways,  railways,  canals,  ditches,  flumes,  transmission lines,  telephone or telegraph lines or private property,  which the route of the power line or lines intersect or cross.
B. If the board of directors and the persons owning or controlling any property,  franchise right or other use of property so to be used or crossed,  cannot agree on the amount to be paid for the taking,  use or privilege of using such property,  the amount shall be ascertained and determined in the manner provided for taking land for public uses.
C. The district may locate,  construct and maintain the works over,  through or upon any of the lands which are the property of the state,  under direction and supervision of the state land department.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1552 - Right of entry to survey; acquisition of property for works

48-1552.
Right of entry to survey;  acquisition of property for works
A. The board and its agents and employees may enter upon any land in the district to make surveys and to locate and construct power lines and distributing systems,  poles,  wires,  transformers,  motors and all necessary appliances for generating,  distributing or measuring power.
B. The board may acquire lands,  water rights,  franchises and other property necessary to construct,  use,  maintain,  repair and improve power plants,  power lines,  generating or distributing systems. The board may also,  by purchase or condemnation,  acquire rights of way for construction or enlargement of any of its power plants,  power lines,  generating or distributing systems and lands for power plant sites.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1553 - Title to property held in trust; procuring power from without the state

48-1553.
Title to property held in trust;  procuring power from without the state
A. The title to all property acquired under this chapter shall immediately,  and by operation of law,  vest in the power district in its corporate name,  and shall be held by the district in trust for the use and purposes set forth in this chapter.
B. The board may hold,  use,  acquire,  manage,  occupy and possess the property as authorized by this chapter,  but when a district organized under this chapter finds it necessary to procure and acquire a supply of electric or other power from without the boundaries of this state,  the district may contract and pay therefor in the same manner as other property acquired by the district is purchased and paid for.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1554 - Plans and specifications for construction; advertisement for bids; bid deposit; awarding contract; performance bond

48-1554.
Plans and specifications for construction;  advertisement for bids;  bid deposit;  awarding contract;  performance bond
A. When plans and specifications for any construction,  repair,  alteration,  extension,  improvement or other district purpose have been adopted by the board of directors and ratified by the electors when the probable amount involved requires ratification,  the directors shall give notice of the proposed work by publication of an advertisement for bids for at least two weeks in a weekly or daily newspaper published in each county in which portions of the district are located,  and in such additional newspapers as the board deems advisable.
B. The advertisement for bids shall set forth:
1. A general description of the proposed work.
2. That the plans and specifications may be seen at the office of the district.
3. The date and hour up to which the board will receive sealed proposals.
4. That the contract may be let to the lowest responsible bidder.
5. That the right will be reserved to reject any and all bids.
6. The time and place for opening bids.
7. That each bid shall be accompanied by a bid bond,  deposit or certified check equal to ten per cent of the total bid.
8. That the bids will be opened in public.
9. That as soon as convenient thereafter the board may let the contract for the work,  either in part or as a whole,  to the lowest responsible bidder.
C. At the time and place specified in the advertisement the board shall meet and consider the bids and shall within a reasonable time thereafter accept or reject all or any portion of any bid or may reject all bids,  and shall return the deposits of unsuccessful bidders. The board may thereafter proceed to readvertise for the portions of the proposed project as to which no bids are accepted,  or the board may proceed to perform the work so advertised under its direction and supervision.
D. The board shall enter into contracts according to the accepted bids,  and shall require from each person with whom such a contract is made to give such bond or bonds as are required under the provisions of title 34,  chapter 2,  article 2. Upon the bond being given and approved,  prior deposits of the principal on the bond shall be returned.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1555 - Conveyance or transfer to United States of irrigable lands within district included within federal reclamation project; election; terms of transfer

48-1555.
Conveyance or transfer to United States of irrigable lands within district included within federal reclamation project;  election;  terms of transfer
A. When irrigable lands within a power district have been included within any federal reclamation project,  or subdivision thereof,  authorized for construction under the federal reclamation laws,  and the appropriate authority of the United States government certifies that funds are available for commencing the construction of works in connection with the reclamation project,  or subdivision thereof,  the board of directors of the power district may convey,  transfer and assign to the United States,  such lands,  interests in lands and other property of the district,  including electric power lines and other facilities,  as the secretary of the interior deems appropriate for the protection,  development or improvement of the reclamation project.
B. The power of conveyance accorded by this section shall not be exercised unless the conveyance has first been approved by a majority of the votes cast at a special election held in the district for the purpose of submitting the question of conveyance to the qualified electors of the district. The election shall be called by the board of directors of the district,  and notice thereof shall be given by posting notices in three public places in each division of the district for at least twenty days prior to the date of the election and by publication of notice in a newspaper of general circulation published in the county in which the office of the board of directors is located,  once a week for at least two successive weeks prior to the election. The notice shall specify the time and place of holding the election,  and shall contain a general description of the character of the proposed property to be conveyed,  transferred and assigned and a general statement of the reasons therefor. At the election the ballot shall contain the words " Shall the proposed conveyance,  transfer and assignment of the district property to the United States be made?" ,  " Yes" ,  " No" ,  or other words equivalent thereto. The election shall be conducted and canvassed in all respects as nearly as practicable in conformity with the provisions of law providing for the election of the governing body of the district. No informalities in conducting the election shall invalidate it if the election has been otherwise fairly conducted.
C. If at the election the proposed conveyance,  transfer and assignment is approved by a majority of the electors voting,  the board of directors may convey,  transfer and assign all or any part of the property referred to in the notice of election upon such terms and conditions as the board of directors in their discretion deem for the best interests of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1571 - Election of directors; term of office

48-1571.
Election of directors;  term of office
The regular election of the district for the purpose of electing a board of directors shall be held on the first Tuesday after the first Monday in December of each alternate year,  at which time one director from each division in the district and two directors at large shall be elected for a term of two years. If two or more persons have the same number of votes,  their terms shall be determined by lot under the direction of the chairman of the board of supervisors of the county in which the organization of the district has been perfected. The person receiving the highest number of votes in any division for any office to be filled at the election shall be deemed elected thereto.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1572 - Nomination procedure

48-1572.
Nomination procedure
A. Nominations of candidates at regular elections to the board of directors shall be by petition,  in writing,  signed by at least five bona fide owners of land in the power district who possess the qualifications of electors provided by section 48-1508. No person shall be entitled to sign the petition for nomination of a person for director except a bona fide land owner in the division from which the director is to be elected or for one of the directors elected at large which shall be designated in the petition.
B. At elections held under the provisions of this article,  no elector may vote for any director except the director who is to be chosen to represent the division on the board of directors,  and the two directors to be elected at large.
C. Petitions for nominations of directors shall be filed with the clerk of the board of supervisors twenty days before the time fixed for holding the regular election.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1573 - Notice of election; election officers

48-1573.
Notice of election;  election officers
A. Fifteen days before an election held under this article,  the secretary of the board shall cause notice specifying the polling places of each division to be posted in three public places in each election division,  stating the time and place of holding the election. The secretary shall also post a general notice thereof in the office of the board.
B. Prior to the time for posting the notices,  the board shall appoint from each division from among the electors thereof three judges,  one of whom shall act as clerk,  who shall constitute a board of election for the division. If the board fails to appoint a board of election,  or the members appointed do not attend the opening of the polls on the morning of the election,  the electors of the division present at the hour named in the notice may appoint the board or appoint another person in place of an absent member.
C. At the election the board of directors shall provide the judges with necessary election supplies,  including ballots.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1574 - Duties of election officers; opening and closing polls

48-1574.
Duties of election officers;  opening and closing polls
A. One of the judges of the board of election for each division shall be chairman of the election,  and may:
1. Administer oaths required during the election.
2. Appoint judges and clerks if during the election a judge or clerk ceases to act.
B. Any member of the board of election or clerk thereof may administer and certify the oath required to be administered during the progress of an election. Before opening the polls each member of the board shall take and subscribe to an oath to faithfully perform the duties imposed upon him by law. An elector of the division may administer and certify the oath.
C. The polls shall be opened at eight o'clock a.m. and remain open until six o'clock p.m. of the same day.
D. The clerk of the board of election shall forthwith deliver the returns duly certified to the board of directors of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1575 - Canvass of returns; postponement; declaration of result

48-1575.
Canvass of returns;  postponement;  declaration of result
A. A list,  tally paper or certificate returned from any election shall not be set aside or rejected for want of form if it can be satisfactorily understood.
B. The board of directors shall meet at the district office on the first Monday after the election and canvass the returns. If at the time of meeting the returns from each division in the district in which the polls were open have been received,  the board of directors shall canvass the returns,  or if all the returns have not been received,  the canvass shall be postponed from day to day until all returns have been received or until six postponements have been made. The canvass shall be made in public by counting the votes of the district for each person voted for and declaring the results thereof.
C. The board shall declare elected the person receiving the highest number of votes cast for each office and shall declare the result of any questions or proposals submitted.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1576 - Statement of results

48-1576.
Statement of results
A. The secretary of the board shall,  as soon as the result of an election is declared,  enter in the records of the board,  and file with the clerk of the board of supervisors of the county in which the office of the district is located,  a statement of results disclosing:
1. A copy of the notice of the election.
2. The names of the judges of the election.
3. The total number of votes cast in the district and in each division of the district.
4. The names of the persons voted for.
5. The office for which each person was voted for.
6. The number of votes cast in each division for each candidate.
7. The number of votes cast in the district for each candidate.
8. The names of the persons declared elected.
9. The result declared on any question or proposal submitted in accordance with the majority of the votes cast for or against the question or proposal.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1577 - Issuance of certificate of election; vacancy in office

48-1577.
Issuance of certificate of election;  vacancy in office
A. The secretary of the board shall immediately make out and deliver to the persons elected a certificate of election,  signed by him and authenticated with the seal of the board.
B. If a vacancy occurs in the board of directors by death,  removal or disability resulting in inability of a director to discharge his duties properly,  the vacancy shall be filled by appointment by the remaining members of the board. The appointee shall be a resident of the division in which the vacancy occurs if the director was elected from a division of the district,  and if elected at large,  the appointee shall be a qualified elector of the district. Upon failure or inability of the board to act within thirty days after the vacancy occurs,  the vacancy shall be filled,  upon petition of five electors of the division,  by the board of supervisors of the county where the board of directors has its office.
C. A director appointed to fill a vacancy shall hold office until the next general election of the district and until his successor is elected and qualified.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1578 - Qualification as director

48-1578.
Qualification as director
A. Within ten days after receiving the certificates of election,  the directors shall take and subscribe the official oath prescribed for public officers and file it with the clerk of the board of supervisors of the county in which the organization was perfected. On January 1 following their election the directors shall assume the duties of their respective offices.
B. Each member of the board of directors shall execute an official bond in the amount of three thousand dollars which shall be approved by the chairman of the board of supervisors of the county in which the district was organized. The bond shall be filed with the clerk of such board at the time the oath is filed.
C. The bond shall be in form prescribed by law for county officials,  except that the obligee named in the bond shall be the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1579 - Recall of director

48-1579.
Recall of director
Any director elected or appointed under this article shall be subject to recall by the vote of a majority of the electors of the division which the director represents. The proceedings for recall shall be in all respects as provided by the constitution and laws of the state for the recall of county officers.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1591 - County treasurer; duties

48-1591.
County treasurer;  duties
The county treasurer of each county in which a district is located,  in whole or in part,  shall receive,  collect and receipt for all district monies and for taxes levied under the provisions of this chapter. When tax monies of the district are received by the treasurer he shall receipt therefor by the fifteenth day of the month in the same manner as receipts are given for taxes upon real estate for county purposes.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1592 - Annual estimate of taxes by board of directors

48-1592.
Annual estimate of taxes by board of directors
A. The board of directors on or before June 1 each year shall prepare estimates of the amount of money required to meet the obligations of the district for the next fiscal year,  including maturing bonds and interest,  maintenance,  operating and current expenses,  together with such additional amount necessary to meet any deficiency in the payment of items of expenses incurred during the previous year,  and to provide funds for purchases of lands sold for delinquent taxes.
B. The estimates shall be fully itemized to show amounts required for each of the specified funds into which the money of the district is divided by the treasurer,  and shall show the total amount of the itemized estimates.
C. The estimates shall be entered in full upon the records of the district and a certified copy thereof transmitted to the board of supervisors of each county in which any lands of the district are located,  together with a certified copy showing the total number of acres of taxable lands of the district,  and a description of such portions thereof as are located in each of the counties respectively,  and shall include therein all lands within the boundaries of the district,  except those excluded pursuant to this chapter.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1593 - Computation of tax rate; levy

48-1593.
Computation of tax rate;  levy
A. The board of supervisors of the county in which the office of the power district is located shall immediately upon receipt of the estimates of the total assessments of the district and the certificate of the board of directors certifying the total amount of money required to be raised by taxation,  fix the rate of levy necessary to provide the amount of money required to pay the principal and interest of the bonds of the district as they become due,  fix the rate necessary to provide the amount of money required for any other purposes of the district which are to be raised by the levy of taxes upon the real property of the district,  and certify the respective rates of levy to the board of supervisors of any other county embracing any portion of the district. The levy shall be increased fifteen per cent to provide for delinquencies.
B. The board of supervisors of each county in which a power district is located,  in whole or in part,  at the time of making the levy for county purposes,  shall make a levy at the rate provided in subsection A of this section upon all real property in the district within their respective counties.
C. All taxes or assessments levied under this chapter are special taxes and shall be liens upon the lands against which they are levied. When title to any land within the district is acquired under the land laws of the state or the United States,  the amounts of any and all taxes levied as provided by this chapter which have been levied against the land and which remain unpaid,  shall become immediately due and shall be collected as other delinquent taxes are collected.
D. All the burdens,  obligations,  liabilities and liens existing against other lands in private ownership embraced within the district by reason of the organization of the district,  or in any manner connected with,  incident to,  or arising from,  or by reason of the existence of the district,  are extended with full effect to and upon any and all lands possessed and held by virtue of a certificate of purchase issued by the state land department.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1594 - Entry of district assessment on tax rolls; classification of lands

48-1594.
Entry of district assessment on tax rolls;  classification of lands
A. In each county in which any portion of the lands included within a district are located,  the property tax roll shall include entries for assessments and special taxes levied upon lands of the district.
B. The county assessor of each of the counties shall enter upon the rolls the property in the district assessed and taxed as required by this chapter,  a description of such lands subject to assessment by the district,  the name of each owner of property and the number of acres of land in each assessment,  or if the owners of such lands are unknown,  the lands shall be assessed to the unknown owner.
C. Immediately after the assessment has been made,  the assessor shall return the total assessments to the board of supervisors of the county in which the office of the district is located.
D. All lands within the district subject to taxation under this chapter shall be classed as agricultural lands and shall be valued by the assessor at the same value per acre,  but in no event shall any land be taxed for power purposes which from any natural cause cannot be irrigated or is incapable of cultivation,  unless the lands are used for residential,  manufacturing or business purposes,  in which event the lands shall be classed as agricultural lands and so assessed for the purposes of taxation under this chapter.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1595 - Tax levy on failure to certify estimates; levy for unpaid indebtedness

48-1595.
Tax levy on failure to certify estimates;  levy for unpaid indebtedness
A. If the board of directors neglects,  fails or refuses to provide the estimates and certificates as the basis for the levy and collection of taxes at any time,  the board of supervisors of the county in which the office of the district is located shall make the levy in such amount as the board deems sufficient for the purpose of the district for any fiscal year.
B. The board of supervisors,  upon request of any person holding any matured,  unpaid and undisputed evidence of district indebtedness,  shall make such levy of taxes upon the taxable property of the district as will provide for payment of such indebtedness and any other indebtedness of the district as shown by such person to exist. Levies so made shall be collected and enforced in the same manner as property tax levies for general county purposes are made and collected.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1596 - Delinquent taxes; sale of property for taxes

48-1596.
Delinquent taxes;  sale of property for taxes
A. All taxes assessed and levied under this chapter shall become due and delinquent and shall become a lien on the real property assessed at the same time as general county taxes.
B. All provisions of the general revenue laws of the state providing for assessing,  levying and collecting taxes on real estate for county purposes shall be applicable to the assessment,  levy and collection of taxes for the purposes of this chapter,  if applicable,  including all remedies of such revenue laws for collecting delinquent taxes and provisions relating to sales of real property for delinquent taxes.
C. At any sale of taxable property in the district for delinquent taxes,  including lands held by a certificate of sale from the state land department,  the district may become the purchaser thereof and hold title thereto with the same rights and powers as individuals. The board of directors of the district may provide district funds for such purchases and lease,  sell,  assign or otherwise dispose of the property so acquired for not less than an amount equal to the amount paid for the property,  together with interest at the rate of six per cent a year from the date of purchase,  and an amount equal to the pro rata of current taxes for district purposes during the period of ownership.
D. If property so acquired by the district at tax sale has not been disposed of,  then on petition of five qualified electors of the district the question of selling lands so held and unsold on other and different terms and conditions shall be submitted to the qualified electors of the district at the next regular election of the district,  and the board of directors may then sell the lands upon the terms and conditions authorized at the election.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1597 - Payment of taxes by evidences of indebtedness; release of lands from bonded indebtedness

48-1597.
Payment of taxes by evidences of indebtedness;  release of lands from bonded indebtedness
A. Payment of taxes levied for district purposes may be made with matured bond interest coupons or warrants of a district at their par value when the aggregate amount of the coupons and warrants does not exceed the total amount of taxes due and to which aggregate amount a money payment is made sufficient to pay the balance of the taxes.
B. Payment of the amount necessary to be made for releasing any parcel or parcels of land from outstanding bonded indebtedness of the district may be made with district bonds,  matured interest coupons or warrants,  at their par value,  or with an aggregate amount of warrants,  bonds or interest coupons which singly,  or in the aggregate,  do not exceed the total amount necessary for release of such land,  and to which aggregate amount a money payment is added sufficient to fully pay for release of such land.
C. The treasurer of the district shall accept payment made as provided by this section,  and upon receipt of any warrants,  bonds or coupons,  shall immediately cancel them and they shall not thereafter be reissued,  negotiated or circulated for any purpose.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1598 - Issuance of certificate of release upon payment of bonded indebtedness; exception

48-1598.
Issuance of certificate of release upon payment of bonded indebtedness;  exception
Upon full payment of the indebtedness upon any parcel or parcels of land as provided by this chapter,  the treasurer shall issue a certificate reciting the fact of such payment and deliver the certificate to the person making the payment. The certificate may be recorded in the office of the county recorder of the county in which the parcel or parcels of land are located and from delivery thereof the certificate shall operate as a release and discharge of the lands described therein from any further taxation to meet payments of principal or interest upon district bonds then outstanding,  except in the event of default of the district in payment of the bonds at maturity,  taxes may be levied on such parcel or parcels of land to meet the deficiency. If property so released is taxed to pay the deficiency it shall be entitled to all benefits accruing from the purchase of lands sold at tax sales.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1600 - Use of tax funds; transfer of surplus funds

48-1600.
Use of tax funds;  transfer of surplus funds
All money raised by taxation on the estimated assessment and levy for purposes required by this chapter shall be applied to the objects for which the levy is made and shall be used for no other purposes,  except that if there is a surplus in a fund at any time when there no longer is a demand for money in the fund,  the board of directors may by order duly entered upon its minutes direct the treasurer of the district to transfer the surplus to any other fund against which there are outstanding obligations.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1601 - District warrants

48-1601.
District warrants
A. No claim shall be paid by the district treasurer until it has been allowed by the board of directors,  and then only upon warrants signed by the president and countersigned by the secretary. The warrants shall state the date when the claim was allowed by the board and from what funds payable. If the district treasurer does not have sufficient money in the fund to pay the warrant when it is presented for payment,  he shall endorse thereon the date when presented and the words,  " not paid for want of funds - -this warrant draws interest from this date at six per cent per annum, "  and sign the endorsement. The warrant shall draw interest at the rate of six per cent per annum from the date of endorsement until paid.
B. When the warrant is first presented for payment,  if there is any money in the fund upon which the warrant was drawn,  the money shall be applied and endorsed thereon and the warrant registered for the unpaid balance only.
C. All claims against the district shall be verified in the same manner as claims against counties,  and upon filing the claim it shall be numbered consecutively by the secretary and filed in the office of the district. The secretary of the district is authorized to administer oaths to the persons verifying claims with the same authority as a notary public.
D. The district treasurer shall keep a separate district register in which he shall enter each warrant presented for payment,  showing the date and amount of the warrant,  to whom payable,  the date of presentation for payment,  the date of payment,  and the amounts paid in redemption thereof. Warrants shall be paid in the order of their presentation for payment to the district treasurer. The warrants shall be drawn payable to the claimant or order in the same manner as county warrants.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1602 - Validity of liabilities incurred in excess of express authority

48-1602.
Validity of liabilities incurred in excess of express authority
The board of directors or other officers of the district may not incur any debt or liability by issuing bonds or otherwise in excess of the express provisions of this chapter,  and any debt or liability incurred in excess of such provisions shall be void.