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2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4857 - Construction work and purchases by bid only; exceptions; award of contract; bond

48-4857.
Construction work and purchases by bid only;  exceptions;  award of contract;  bond
A. The construction of projects or facilities undertaken by the district shall be by contract and not by force account. The district may enter into contracts for construction work exceeding twenty-five thousand dollars only after notice published for at least ten days,  except in cases of emergency to prevent imminent loss or danger. All such contracts shall be let by public bid to the lowest responsible bidder. The district may call for sealed bids and may accept or reject any bid. Bids shall be accompanied by a reasonable bid bond in an amount the district demands. This subsection does not apply to any contracts entered into with a state or federal agency,  a political subdivision or an Indian tribe.
B. All purchases and contracts made by the district for material or services other than personal services shall be made after advertising in such manner and at such times sufficiently in advance of opening bids as the district deems adequate to ensure appropriate notices and an opportunity for competition. Advertisement is not required,  but the purchase or procurement may be made in the open market,  in any of the following cases:
1. An emergency requiring immediate delivery of the material or performance of the services.
2. Repair parts,  accessories or supplemental equipment or services that are required for material or services previously furnished or contracted for.
3. If the aggregate amount involved in the purchase of material or procurement of services does not exceed twenty-five thousand dollars.
C. In comparing bids and in making awards the district shall give due consideration to such factors as:
1. The relative quality and adaptability of material or services.
2. The bidder's financial responsibility,  skill,  experience,  record of integrity in dealing and ability to furnish repair and maintenance services.
3. The time of delivery or performance offered.
4. Whether the bidder has complied with the specifications.
D. Subsection C does not apply to any contracts entered into with a state or federal agency,  a political subdivision or an Indian tribe.
E. The district shall protect its interests by providing for and securing such bond or bonds as are required under title 34,  chapter 2,  article 2.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4881 - Administrative and operation budgets

48-4881.
Administrative and operation budgets
A. On or before July 1 each year the district shall adopt an administrative budget for the succeeding fiscal year. The budget shall consist of a complete statement of administrative expenditures from the general fund during the past fiscal year and an estimate of the different amounts which may be deemed necessary to meet administrative requirements of the district for the next fiscal year,  fixing the amounts proposed for all recurring items of expense and an amount for contingencies or emergencies. No administrative expenditures may be made in excess of the total amount of the budget. Economies resulting in remaining balances for any fiscal year shall be available for subsequent administration or operating purposes.
B. The district shall also prepare an operation budget for each fiscal year covering operations and including capital items. The budget shall consist of a full and complete statement of all incoming receipts and expenditures for the past fiscal year and an estimate of anticipated income and expenditures for the next fiscal year. The budget shall also give a complete asset and liability statement and statement of profit and loss,  together with an itemized statement of cash on hand,  commitments,  reserves and obligations anticipated for the next fiscal year,  together with such other information as will give a full and complete disclosure of the current financial condition of the district.
C. The district shall transmit copies of the budget to each operating unit,  the groundwater users advisory council for the active management area and the director of water resources.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4883 - Water supply fees

48-4883.
Water supply fees
The district may assess fees,  including extraction fees,  development impact fees,  connection fees,  user fees,  replenishment fees and administration fees,  against any operating unit or other person with which the district has a contractual responsibility to provide any service. The amount of the fee and the method of payment shall be determined pursuant to the agreement between the district and the operating unit or person,  based on the cost of the service the district provides. Any fee assessed under this section is not a rate or charge of the operating unit and is not subject to regulation by the Arizona corporation commission. The secretary-treasurer of the district shall deposit all monies received under this section in the general fund of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4885 - Accounting classifications; bond fund; general fund

48-4885.
Accounting classifications;  bond fund;  general fund
A. The secretary-treasurer of the district shall establish appropriate accounting classifications and designations in the district accounting records to provide for accurate and systematic control and allotment of all monies received.
B. The secretary-treasurer shall maintain a bond fund and a general fund of the district and shall apportion all monies received into the fund corresponding with the purpose for which the monies were received. The secretary-treasurer may invest inactive monies from either the general fund or the bond fund and shall credit income earned on the investments to the respective fund.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4886 - Receipt of monies; disbursements; operation of accounting system

48-4886.
Receipt of monies;  disbursements;  operation of accounting system
A. Monies due to the district under agreements for the sale of water or other services,  proceeds of bond issues or any other obligation may be made payable at the office of the district. All monies derived from operations of the district and received by any officer,  agent or employee of the district shall be promptly remitted to the secretary-treasurer.
B. All operation monies of the district shall be paid out only according to the regularly adopted operation budget of the district on warrants in discharge of claims and obligations approved by the board,  signed by the chairman of the board and countersigned by the executive director or other duly authorized officer of the district.
C. The appropriate claim vouchers shall be regularly entered in the accounting system of the district and preserved for auditing purposes.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4887 - Payment of interest coupons; investment of bond fund monies

48-4887.
Payment of interest coupons;  investment of bond fund monies
The secretary-treasurer of the district shall:
1. Pay matured interest coupons from bonds of the district from the bond fund.
2. Invest monies in the bond fund,  under direction of the board,  in bonds of the United States or this state which shall be kept in the bond fund and may be used to redeem bonds of the district,  on the request of the holders,  either by exchanging them for bonds of the district or by converting them into cash.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4888 - Annual financial report and audit

48-4888.
Annual financial report and audit
A. On or before December 1 each year the board shall make a verified statement of the financial condition of the district as of June 30 of the preceding fiscal year,  showing particularly the receipts and disbursements during the fiscal year and the source of the receipts and the purpose of the disbursements. The statement may be included in and combined with the annual report prescribed by section 48-4834,  subsection C.
B. Within thirty days after the close of each fiscal year the district shall cause an audit to be made of the funds of the district by a certified public accountant. The board shall file a copy of the audit with the auditor general. The auditor general may make such further audits and examinations as he deems necessary and may take appropriate action relating to the audit pursuant to title 41,  chapter 7,  article 10.1. If the auditor general takes no official action within thirty days after the audit is filed,  the audit is deemed sufficient. The board shall pay any fees and costs of the certified public accountant and auditor general under this section from the general fund of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4911 - Authority to issue revenue bonds

48-4911.
Authority to issue revenue bonds
If the district finds other financing methods or procedures inadvisable,  inadequate or insufficient to acquire or construct projects,  works or facilities,  it may independently or in conjunction with any other optional or alternative plans provided in this chapter issue revenue bonds as provided by this article.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4912 - Prerequisites to issuance

48-4912.
Prerequisites to issuance
No revenue bonds may be issued until provision is made by contracts pursuant to this chapter adequate in the judgment of the board to ensure all necessary fiscal reserves,  operation costs,  maintenance and depreciation charges and payment of principal and interest of any bonds relating to any proposed project or facility involved and within the time fixed. Revenue bonds shall not be issued except on resolution by the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4913 - Scope of resolution

48-4913.
Scope of resolution
A. Resolutions for a bond issue or issues under this article shall state the amount of the proposed issue or issues,  the proposed interest rate and types and terms of bonds,  that all other methods of necessary financing by the district have been found impractical,  inadvisable or inadequate and that the issuance of the bonds is necessary and advisable as proposed.
B. Resolutions shall be signed by the district chairman and secretary-treasurer. In support of the resolution the district shall enter into its record pertinent engineering,  economic and financial data,  appropriate maps,  drawings,  plans,  outlines,  calculations,  summaries and related agreements and any other essential information constituting a record appropriate to the resolution.
C. The resolution may approve a bond issue to finance an entire plan or system or any single or joint project,  section or other facility of a related system or plan proposed for ultimate integration and completion.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4914 - Hearing; findings

48-4914.
Hearing;  findings
A. The chairman of the board,  at the earliest practical date,  shall fix a time and place for a hearing not less than twenty nor more than thirty days after adopting the resolution. Notice of the time and place fixed for the hearing shall be published twice in a newspaper of general circulation in the active management area.
B. All pertinent records and documents shall be filed not less than ten days before the date set for the hearing. Prehearings respecting any particular document,  feature or incidental matter or any separable part or portion of any resolution may be held by the board on ten days' previous written notice if the board deems that holding a prehearing is conducive to expediting a final hearing,  and a decision as to the issues presented may thereupon be rendered.
C. At the time and place fixed for the hearing,  the board shall examine and determine the matters and questions involved. Hearings may be recessed,  adjourned or continued as the board may order.
D. Any person who holds an original agreement or proposal made with the district relating to or concerning the handling,  sale,  control or disposition of a proposed issue of bonds or who has previously made an offer or bid in good faith to purchase the bonds pursuant to a published invitation for bids by the district,  and any operating unit holding contracts with the district not less than ten days before the date fixed for the hearing,  may qualify to be heard.
E. If the board finds that all precedent requirements and conditions have been fulfilled,  it shall approve the bond issue in whole or in part,  or shall otherwise disapprove the bond issue as a whole or as to such features or proposals as do not meet essential requirements. When the board has made and entered its findings,  it shall enter a decision accordingly.
F. The decision of the board based on findings of fact which are supported by a preponderance of the evidence and which are not arbitrary or unreasonable is final and conclusive.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4915 - Issuance of revenue bonds

48-4915.
Issuance of revenue bonds
Revenue bonds issued under this article shall be authorized by resolution of the district and may be issued in one or more series,  shall bear such date or dates,  mature at such time or times,  bear interest at such rate or rates,  be in such denomination or denominations and in such form,  either coupon or registered,  carry such conversion or registration privileges,  have such rank or priority,  be executed in such manner and be payable in such medium of payment,  at such place or places,  and subject to such terms of redemption,  with or without premium,  as the resolution may provide. Bonds may be sold at public or private sale at not less than par with accrued interest. Notwithstanding any provision of law to the contrary,  bonds issued pursuant to this article are negotiable.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4916 - Provisions of revenue bonds; sale

48-4916.
Provisions of revenue bonds;  sale
A. Revenue bonds issued under this article shall provide that:
1. The bond is purchased and taken after a complete disclosure of and with a full knowledge of all of the surrounding relevant facts and circumstances and not on the representation,  faith or credit of the district,  this state or any of its political subdivisions.
2. The holder in order to obtain payment may not compel this state or any of its political subdivisions to exercise its appropriation or taxing power.
3. The bond does not constitute a debt of this state and is payable only from revenues of the district.
B. The gross or net revenue derived from any project or any part of a project may be pledged to secure the payment of any series of bonds.
C. The district may provide for reimbursement to the holder of all expenses of litigation and attorney fees incurred in collecting the bonds in the event of default,  and may provide for and fix the powers and duties of a trustee if necessary to enforce collection. Bond resolutions,  agreements and bonds may be in such form and may contain such other conditions and terms as the district deems appropriate or necessary to make the bonds fully salable and marketable.
D. The district may provide that any holder of bonds,  or a trustee designated by the district at the time of issuing the bonds,  may on proper showing secure an order of the superior court requiring the district,  subject to the contracts with operating units then in effect,  to fix and collect rates and charges which will produce adequate revenues to permit setting up adequate yearly reserves with which to meet future payments according to the terms of the bond.
E. All revenue bonds issued by the district and agreements of the district with respect to revenue bonds are subject to this chapter,  and no revenue bond or agreement may contain any provision in conflict with this chapter. An amendment of this chapter does not diminish or impair the remedy and rights of the bondholder.
F. The bonds shall be signed by the chairman or vice-chairman and the secretary-treasurer of the district who are in office at the date of signing and are valid obligations of the district although before delivery or sale the persons whose signatures appear on the bonds may have ceased to be officers of the district.
G. The validity of the bonds is not dependent on or affected by the legality of any proceeding relating to the acquisition,  construction,  improvement or extension of a project for which the bonds are issued. The bonds shall recite that they are regularly issued pursuant to this chapter and that recital is prima facie evidence of their legality and validity.
H. Bonds so issued may be sold when the money is needed for the purposes for which they were issued. Pending the preparation or execution of definite bonds,  interim receipts or certificates or temporary bonds may be delivered to the purchaser or purchasers of bonds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4917 - Certification of bonds by attorney general

48-4917.
Certification of bonds by attorney general
The board may submit any bonds issued under this article to the attorney general after all proceedings for their authorization have been completed. On submission the attorney general shall examine and pass on the validity of the bonds and the regularity of the proceedings. If the proceedings comply with this article,  and if he determines that,  when delivered and paid for,  the bonds will constitute binding and legal obligations of the board,  the attorney general shall certify on the back of each bond,  in substance,  that it is issued according to the constitution and laws of this state.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4918 - Validity of bonds

48-4918.
Validity of bonds
This chapter constitutes full authority for authorizing and issuing bonds without reference to any other law of this state. No other law with regard to the authorization or issuance of obligations or which in any way impedes or restricts the carrying out of the acts authorized by this article may be construed to apply to any proceedings taken or acts done pursuant to this article.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4919 - Water district revenue bonds as legal investments

48-4919.
Water district revenue bonds as legal investments
Active management area water district revenue bonds issued under this article are securities in which public officers and bodies of this state and of municipalities and political subdivisions of this state,  all companies,  associations and other persons carrying on an insurance business,  all financial institutions,  investment companies and other persons carrying on a banking business,  all fiduciaries and all other persons who are authorized to invest in governmental obligations may properly and legally invest. The bonds are also securities which may be deposited with public officers or bodies of this state and municipalities and political subdivisions of this state for purposes which require the deposit of governmental bonds or obligations.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4971 - Undertaking of replenishment obligation

48-4971.
Undertaking of replenishment obligation
A. At any time after the adoption of a plan of permanent operation and administration under section 48-4806,  subsection B,  the board may elect to adopt an ordinance or resolution to undertake the water district groundwater replenishment obligation of any and all real property and municipal providers that thereafter qualify as,  respectively,  water district member lands and water district member service areas under this article.
B. Following the adoption of such ordinance or resolution the district shall perform the duties and obligations set forth in this article.
C. The district shall promptly notify the director of water resources and any replenishment authority established under chapter 22 of this title of the adoption of such ordinance or resolution.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4972 - Groundwater replenishment obligation; replenishment location; source of replenishment; exception

48-4972.
Groundwater replenishment obligation;  replenishment location;  source of replenishment;  exception
A. The district shall replenish groundwater in an amount equal to the water district groundwater replenishment obligation. The district shall complete the replenishment of the water district groundwater replenishment obligation applicable to a particular year within three full calendar years following the year that the district incurs the water district groundwater replenishment obligation. Replenishment of the water district groundwater replenishment obligation applicable to a particular year is complete when the amount of water added to aquifers through water storage that has been credited directly to the district's water district account pursuant to title 45,  chapter 3.1,  plus long-term storage credits that are transferred from the district's long-term storage account to its water district account pursuant to title 45,  chapter 3.1,  less the water district groundwater replenishment obligations of water district member lands and water district member service areas and applicable to previous years,  less the contract replenishment obligations relative to municipal providers for previous years and for the year of the calculation,  equals or exceeds the water district groundwater replenishment obligation for that year.
B. The district shall replenish groundwater pursuant to this article in the active management area where the district is located.
C. Except as provided by title 45,  chapter 3.1,  the district may replenish groundwater with central Arizona project water or water from any other lawfully available source except groundwater withdrawn from within an active management area.
D. Notwithstanding any other provision of this chapter,  if a parcel of water district member land is included in the service area of a municipal provider that is not a water district member service area but that has been designated as having an assured water supply under section 45-576,  the parcel of water district member land has no water district parcel replenishment obligation and the district has no water district groundwater replenishment obligation attributable to that parcel of water district member land for as long as the designation remains in effect.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4974 - Additional duties; special fund; revolving fund

48-4974.
Additional duties;  special fund;  revolving fund
A. In carrying out the water district groundwater replenishment obligation prescribed in section 48-4972,  subsection A,  the district shall:
1. Adopt bylaws,  rules,  ordinances and policies for the performance of the water district groundwater replenishment obligations.
2. Perform all acts necessary to carry out the water district groundwater replenishment obligations including those replenishment activities prescribed in section 48-4973,  subsection B.
3. Except as provided in subsection B of this section and section 48-4973,  subsection A,  paragraph 5,  require that all monies received on behalf of the district as payments of replenishment assessments,  replenishment taxes or contract replenishment taxes shall be deposited in a special fund established by the state to be expended at the direction of the district to effectuate the provisions and purposes of this article. On notice from the district,  the state treasurer shall invest and divest monies in the fund as provided by section 35-313,  and monies earned from investment shall be credited to the fund.
4. Employ such agents,  engineers,  attorneys and employees as are necessary to carry out the obligations of the district under this article.
B. The district may establish a revolving fund for the purpose of defraying the costs and expenses of the district relative to its replenishment activities.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4977 - Storage and recovery outside the district

48-4977.
Storage and recovery outside the district
In order to efficiently manage sources of water for replenishment,  the district may store and recover water outside of active management areas. Subject to section 48-4973,  subsections E and G,  the costs of operating storage and recovery facilities outside active management areas shall be included as part of the costs incurred by the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4978 - Municipal provider reporting requirements

48-4978.
Municipal provider reporting requirements
The district shall determine the form of any reports to be submitted by a municipal provider in order to carry out the purposes of this chapter. Each report required by the district shall contain either a sworn statement or a certification,  under penalty of perjury,  that the information contained in the report is true and correct according to the best belief and knowledge of the person submitting the report.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4979 - Assessment levy

48-4979.
Assessment levy
A. On or before the third Monday of August of each year after the qualification of any real property as water district member land,  the district shall levy an annual replenishment assessment against each parcel of water district member land that is subject to a water district parcel replenishment obligation. The assessment shall be levied for the active management area in which the district is located at a rate per acre-foot of groundwater sufficient to produce the amount of money estimated as needed to pay the costs and expenses to replenish groundwater established under section 48-4973,  subsection A and taking into account any annual replenishment tax levied against municipal providers under section 48-4982.
B. The district shall promptly certify the assessment rate to the board of supervisors of each county in which water district member lands are located,  and those boards of supervisors at the time of levying general county taxes shall levy and cause to be collected replenishment assessments against the parcels of water district member land within such county at the assessment rate fixed by the district. The replenishment assessment collected against a parcel of water district member land shall equal the assessment rate per acre-foot of groundwater fixed by the district multiplied by the water district parcel replenishment obligation of the parcel.
C. The assessment when collected shall be deposited,  pursuant to sections 35-146 and 35-147,  in the special fund established under section 48-4974,  subsection A,  paragraph 3 to be expended by the district only for the purposes authorized by this article.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4980 - Liens for delinquent assessments

48-4980.
Liens for delinquent assessments
A. If not paid by the due date specified by the district,  the replenishment assessment imposed by this chapter constitutes a lien on the parcel of water district member land against which the unpaid assessment was levied.
B. On delinquency,  the district shall notify the owner of the parcel of water district member land that the district will file a lien on the parcel of water district member land unless the past due assessment is paid.
C. If the delinquent replenishment assessment is not paid,  the district shall prepare a notice and claim of lien and shall file the lien with the county recorder of the county in which the parcel of water district member land is located. The notice shall contain the following:
1. A description of the parcel sufficient for identification.
2. The name of the record owner of the property.
3. The amount owed.
D. When the lien is filed,  the cost of preparing,  processing and releasing the lien shall be added to the amount due.
E. From and after the date of recording in the office of the county recorder,  the lien attaches to the parcel of water district member land until paid. A sale of the parcel to satisfy the lien shall be made on judgment of foreclosure and order of sale. The district may bring an action to enforce the lien in superior court at any time after its recording,  but failure to enforce the lien by such action does not affect its validity. The recorded notice and claim of lien are prima facie evidence of the truth of all recited matters and the regularity of all proceedings before recording the lien.
F. A prior recording for the purposes provided in this section is not a bar to the subsequent recording of a lien for such purposes,  and any number of such liens on the same parcel of water district member land may be enforced in the same action.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4981 - Qualification as a water district member service area

48-4981.
Qualification as a water district member service area
The service area of a municipal provider shall qualify as a water district member service area only if all of the following apply:
1. The service area is located in an active management area in which the district is located.
2. The municipal provider is not a member of a groundwater replenishment district established pursuant to chapter 27 of this title.
3. The service area of the municipal provider is not a member service area under chapter 22 of this title.
4. The conditions stated in section 45-576.01,  subsection B,  paragraphs 2 and 3 are satisfied with respect to the district at the time of the qualification.
5. The municipal provider publishes a resolution once each week for two consecutive weeks in a newspaper of general circulation for the county or counties where the service area is located that:
(a) Has attached to it a current map of the municipal provider's service area.
(b) Declares the intent of the municipal provider that the service area qualify as a water district member service area under this chapter.
(c) Declares that,  for the privilege of withdrawing and delivering excess groundwater within its service area and to ensure the continued exercise of that privilege,  the municipal provider shall pay an annual replenishment tax to be determined by the district.
(d) Contains a covenant,  binding against the municipal provider,  to pay to the district an annual replenishment tax based on the water district service area replenishment obligation in an amount determined by the district as necessary to allow the district to perform the water district groundwater replenishment obligations.
(e) Authorizes the municipal provider to enter into a written commitment with the district in form and substance satisfactory to the district regarding the payment of the annual replenishment tax.
(f) Declares that the resolution applies to the service area of the municipal provider as it currently exists and to all additions to and extensions of the service area.
(g) Declares that the resolution is irrevocable for as long as the district is obligated to perform the water district groundwater replenishment obligations.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4982 - Annual replenishment tax; contract replenishment tax

48-4982.
Annual replenishment tax;  contract replenishment tax
A. On or before the third Monday of August of each year after the qualification of the water district member service area of any municipal provider,  the district shall levy a replenishment tax against each municipal provider that has a qualified water district member service area for the privilege of withdrawing and delivering excess groundwater within the water district member service area. The replenishment tax shall be levied for the active management area in which the district is located at an assessment rate per acre-foot of groundwater sufficient to produce the amount of money estimated as needed to pay the costs and expenses to replenish groundwater established under section 48-4973,  subsection A,  and taking into account any annual replenishment assessment levied under section 48-4979.
B. The district shall promptly transmit a statement to each municipal provider having a water district member service area stating the amount of the annual replenishment tax. The annual replenishment tax to be collected from a municipal provider shall equal the assessment rate per acre-foot of groundwater fixed by the district multiplied by the water district service area replenishment obligation of the municipal provider.
C. On or before the third Monday of August of each year after the district enters into any contract to replenish water pursuant to section 48-4973,  subsection B,  paragraph 8,  the district shall levy a tax against each municipal provider that is a party to a contract to replenish groundwater at the assessment rate provided in the applicable contract. The district shall promptly transmit a statement to each municipal provider that is a party to a contract to replenish groundwater stating the amount of the replenishment tax due under the contract.
D. On or before October 15 of each year,  each municipal provider that has a water district member service area shall pay to the district an amount equal to the annual replenishment tax levied by the district.
E. On or before October 15 of each year,  each municipal provider that is a party to a contract to replenish groundwater under section 48-4973,  subsection B,  paragraph 8 shall pay to the district the contract replenishment tax levied by the district pursuant to the contract.
F. Annual replenishment taxes and contract replenishment taxes collected by the district shall be deposited,  pursuant to sections 35-146 and 35-147,  in the special fund established pursuant to section 48-4974,  subsection A,  paragraph 3 and shall be expended by the district only for the purposes authorized by this article.
G. If a municipal provider is delinquent for more than ninety days in the payment of its replenishment tax,  the district shall promptly notify the director of water resources of the delinquency.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4983 - Delinquent assessments and taxes; interest; failure to file report; civil penalties; violation; classification

48-4983.
Delinquent assessments and taxes;  interest;  failure to file report;  civil penalties;  violation;  classification
A. If an annual replenishment assessment or annual replenishment tax is not paid when due under this article,  the district shall charge interest at a rate of one per cent for each month or fraction of a month that the assessment or tax remains delinquent.
B. The district may bring suit in superior court in the county in which a parcel of water district member land or a water district member service area,  as applicable,  is located against any owner of a parcel of water district member land or municipal provider,  as applicable,  to collect any delinquent annual replenishment assessment or annual replenishment tax. In addition to allowing recovery of costs to the district as allowed by law,  the court may fix and allow as part of the judgment interest as provided in subsection A of this section. The court may also assess a civil penalty in an amount of not more than one thousand dollars per day that the assessments or taxes are delinquent. Any civil penalty assessed by the court shall be deposited by the district in the district fund established pursuant to section 48-4974,  subsection A,  paragraph 3 and shall be expended by the district only for the purposes authorized by this article.
C. Any person who violates this chapter by knowingly,  and with intent to evade the provisions of this chapter,  filing with the district any false or fraudulent information in a report that is required by the district is guilty of a class 2 misdemeanor. A person who continues the violation after notice is guilty of a separate offense for each day of the violation.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-4984 - Inspections; investigations and audits

48-4984.
Inspections;  investigations and audits
A. The district's authorized representative may enter at reasonable times on the property of a municipal provider required to provide reports under section 48-4976 to inspect and audit records required to be kept under section 48-4976,  and the owner,  manager or occupant of the property shall permit such entry.
B. The director of water resources and the director's authorized representative may enter at reasonable times on the property of the district or a municipal provider required to provide reports under section 48-4976 to inspect and audit records required to be kept under section 48-4976,  and the district or the owner,  manager or occupant of the property shall permit such entry.
C. Inspections and audits under subsections A and B of this section shall be on reasonable notice to the district,  or owner,  manager or occupant of the property,  as the case may be,  unless reasonable grounds exist to believe that such notice would frustrate the enforcement of this article. The district and the director shall each adopt standards for conducting inspections,  examining records and obtaining warrants pursuant to this section. The district and the director each may apply for and obtain warrants. If warrants are required by law,  the district and the director shall apply for and obtain warrants for entry and inspection to carry out the administrative and enforcement purposes of this article.
D. The district and the director may each require a person who is required to keep records under section 48-4976 to appear,  at reasonable times and on reasonable notice,  at the district or the director's office and produce such records and information as are specified in the notice to determine whether the records and reports required by section 48-4976 are complete,  true and correct.
E. The district or the director,  as the case may be,  shall provide a written report of each inspection and audit under this section to the person subject to such action.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5101 - Definitions

48-5101.
Definitions
In this chapter,  unless the context otherwise requires:
1. " Authority"  means a regional public transportation authority organized under this chapter.
2. " Board"  means the board of directors of a regional public transportation authority.
3. " Fiscal agent"  means a bank or trust company authorized to do business in this state or the county treasurer as designated by the board.
4. " Municipality"  means an incorporated city or town.
5. " Operating area"  means the area in which the authority provides transportation service,  the boundaries of which are established pursuant to this chapter.
6. " Population"  means the population determined in the most recent United States decennial census or the most recent special census as provided in section 28-6532.
7. " Public agency"  includes this state and any county,  city,  town,  district or other public agency or entity established under the laws of this state or the federal government.
8. " Public transportation"  means local transportation of passengers by means of a public conveyance.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5102 - Regional public transportation authority in counties with population of three million or more persons; establishment

48-5102.
Regional public transportation authority in counties with population of three million or more persons;  establishment
A. Beginning January 1,  2026,  a regional public transportation authority is established in a county that has a population of three million or more persons and that approves a county transportation excise tax.
B. An authority is a tax levying public improvement district for all purposes of article XIII,  section 7,  Constitution of Arizona,  and has the powers,  privileges and immunities specifically granted by law. The authority's property,  bonds,  debts and other obligations and interest on and transfer of its bonds and obligations are free from taxation.
C. The authority may operate both within and outside the corporate limits of the member municipalities.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5103 - Public transportation fund

48-5103.
Public transportation fund
A. A public transportation fund is established for the authority. The fund consists of:
1. Monies appropriated by each municipality that is a member of the authority or the county,  if it elected to enter into the authority. Each member municipality and member county shall appropriate monies to the public transportation fund in an amount determined by the board.
2. Monies appropriated by a county that has not elected to enter into the authority in an amount determined by the county board of supervisors.
3.    Transportation excise tax revenues that are allocated to the fund pursuant to sections 42-6105 and 42-6105.01. The board shall separately account for monies from transportation excise tax revenues allocated pursuant to section 42-6105,  subsection D,  paragraph 3 for:
(a) A light rail public transit system.
(b) Capital costs for other public transportation.
(c) Operation and maintenance costs for other public transportation.
4. Monies distributed under title 28,  chapter 17,  articles 1 and 2.
5. Grants,  gifts or donations from public or private sources.
6. Monies granted by the federal government or appropriated by the legislature.
7. Fares or other revenues collected in operating a public transportation system.
B. On behalf of the authority,  the fiscal agent shall administer monies paid into the public transportation fund. Monies in the fund may be spent pursuant to or to implement the public transportation element of the plan as defined in section 28-6351 developed and approved by the regional planning agency,  including reimbursement for utility relocation costs as prescribed in section 48-5107 and for projects identified in the plan adopted by the regional planning agency pursuant to section 28-6352.
C. Monies in the fund shall not be spent to promote or advocate a position,  alternative or outcome of an election,  to influence public opinion or to pay or contract for consultants or advisors to influence public opinion with respect to an election regarding taxes or other sources of revenue for the fund or regarding the plan as defined in section 28-6351.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5104 - Municipality and county participation; withdrawal

48-5104.
Municipality and county participation;  withdrawal
A. A municipality located in a county eligible to establish an authority may elect to enter into the authority by adopting an ordinance declaring its participation.
B. The county may elect to enter into the authority by adopting a resolution declaring its participation. The county shall represent persons residing in the unincorporated areas of the county.
C. A member municipality or member county may withdraw from the authority at the end of a fiscal year by adopting an ordinance or resolution not later than ninety days before the end of the fiscal year that states its intention to withdraw. The withdrawal from the authority shall not result in the cancellation of a contractual agreement entered into between the withdrawing member and the authority.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5105 - Board of directors

48-5105.
Board of directors
A. A board composed of the following members shall govern the authority:
1. From each municipality that enters into the authority,  one elected official who is appointed by the respective governing body of the municipality.
2. One county supervisor who is appointed by the county board of supervisors,  if the county enters into the authority.
B. The term of each member is two years unless the member is no longer serving in the member's elected capacity,  in which case the membership is vacant. The respective governing body shall fill a vacancy under subsection A of this section.
C. Each municipality or county may provide for an alternate board member who is also an elected official. Section 11-211,  subsection A does not apply to a county supervisor serving on the board. If an elected official of a municipality is prohibited from serving on the board,  the governing body of the municipality shall appoint an official of the municipality who is not prohibited from serving on the board.
D. The voting members of the authority are entitled to one vote for each member unless a voting member requests a weighted vote. If a weighted vote is requested,  the following apply:
1. Each member of the board is entitled to a percentage vote based on the proportion of the population the member represents to the total population represented by all members of the board,  except as provided in paragraph 4 of this subsection.
2. If a municipality is a member of the board,  its proportion of the population shall be calculated on the basis of the population in the incorporated area of the municipality.
3. If the county is a member of the board,  its proportion of the population shall be calculated on the basis of the population in the unincorporated area of the county.
4. The weighted vote of any single member shall not exceed forty per cent of the total weighted vote. If any member's proportion of the population as calculated in this subsection entitles it to a weighted vote in excess of forty per cent,  the limitation on its percentage does not affect the calculation of the weighted vote of each other member.
E. For the purpose of preliminary approval of a regional public transportation system plan,  the voting provisions of subsection D of this section apply,  except that if a weighted vote is requested,  in addition to the provisions provided in subsection D of this section relating to a weighted vote,  a minimum of one-third of the voting members is also required for preliminary approval of the plan.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-5107 - Utility relocation reimbursement; definition

48-5107.
Utility relocation reimbursement;  definition
A. All costs for the relocation,  and reasonable ongoing costs related to the relocation,  of utility facilities incurred after July 1,  2003 as a direct result of the construction and operation of a light rail project shall be reimbursed by the light rail project to the utility. The board shall make the payments from transportation excise tax revenues allocated pursuant to section 48-5103,  subsection A,  paragraph 3,  subdivision (a) within ninety days after presentation of a statement of verified expenses. The statement of verified expenses shall not include profit but may include a reasonable allocation of general overhead. The verified expenses may be reviewed and audited by the light rail operator,  but the audit must be concluded within ninety days and shall be conducted pursuant to standard industry accounting principles.
B. If the relocated utility has existing land rights,  the light rail operator shall relocate the utility with equal land rights. If the relocated utility is operating in the right-of-way under a permit,  the light rail operator shall relocate the utility according to the utility's existing rights under the permit within the right-of-way.
C. The light rail operator shall be fully responsible for acts,  negligence or omissions of all of its employees on the project that result in damage to utility facilities.
D. For the purposes of this section,  " utility"  means any public service corporation,  agricultural improvement district,  licensed cable television system,  licensed video service network,  telephone line or telegraph line corporation or person engaged in the generation,  transmission or delivery of electricity,  natural gas,  telephone,  cable television,  video,  telegraph or water service,  including this state or any political subdivision or agency of this state.