reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-316 - Alternative plan; accounting of costs of eradication by district; report

48-316.
Alternative plan;  accounting of costs of eradication by district;  report
A. The inspector shall keep an accurate account of the cost of work done by him or under his supervision and the expense incurred on each tract,  parcel or lot of land,  and shall render an itemized report thereof in writing to the board.
B. A copy of the report shall be posted in the office of the board and a copy served upon the owner of each tract,  parcel or lot of land affected,  if the owner can be found within the county.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-317 - Alternative plan; hearing on report of costs; amendments or modifications; confirmation

48-317.
Alternative plan;  hearing on report of costs;  amendments or modifications;  confirmation
A. At a time fixed by the board,  not less than three days after filing the inspector's report,  the board shall meet to discuss the report and hear objections or complaints thereto made by the owners of property liable to assessment.
B. After hearing the objections,  if any,  and making amendments to or modifications of the report as the board deems proper,  the board shall,  by motion or resolution,  confirm the report.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-318 - Alternative plan; costs as special assessment and lien of district; collection

48-318.
Alternative plan;  costs as special assessment and lien of district;  collection
A. The cost,  when fixed and determined under the alternative plan for eradication of noxious weeds,  shrubs,  vines and grasses,  shall constitute special assessments and a lien of the district against the respective tracts,  parcels or lots of land described.
B. The assessments shall then be certified by the board of directors to the county treasurer who shall add them to the next regular statements for other property taxes levied against the respective tracts,  parcels or lots of land described,  and who shall collect the amounts so assessed and levied at the time and in the manner,  and subject to the same procedure and penalties for delinquency,  as other property taxes.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-319 - Tax for enforcement expenses; assessment and collection

48-319.
Tax for enforcement expenses;  assessment and collection
A. The board of supervisors of a county in which a noxious weed district has been established,  at the time of its annual meeting for the purpose of fixing the county tax levy for the ensuing year,  shall provide for such additional taxes as will be necessary to defray the expenses of enforcing the provisions of this article.
B. The tax levy shall be assessed and shall be a lien against lands,  and collected from the holders of title or evidence of title to lands within the district on the basis of acreage owned,  and shall be collected and enforced as other taxes.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-320 - Violations; classification

48-320.
Violations;  classification
An owner,  lessee,  tenant or person in charge of premises which have been quarantined under the provisions of this article,  who fails to obey the quarantine and any person who interferes with the officers,  agents or employees of the district in the discharge of their duty,  is guilty of a class 3 misdemeanor.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-322 - Dissolution of district

48-322.
Dissolution of district
A. When a majority of the resident holders of title or evidence of title,  including entrymen of lands of the United States or of this state,  to lands in a district petition the board of supervisors to call a special election for the purpose of submitting to the electors of the district a proposal to vote on the dissolution of the antinoxious weed district,  setting forth in the petition that all indebtedness of every nature whatsoever has been fully satisfied and paid,  the board of supervisors shall,  if it is satisfied that all indebtedness has been fully satisfied,  call an election to decide the question of the proposed dissolution. The election shall be called,  held and 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 the dissolution,  the board of supervisors shall make and enter an order upon its records,  and certify and record such order as upon organization of the district.
C. The order of dissolution of the board of supervisors shall require the assets of the district other than cash be sold by the sheriff of the county in which the district is situated in the manner provided by law for the sale of property on execution. The proceeds of the sale,  together with monies on hand in the treasury of the district,  shall,  after payment of all costs and expenses of the dissolution of the district and sale of its assets,  be paid to the treasurer of the county and placed to the credit of the school district or districts in which such district is situated.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-401 - Definitions

48-401.
Definitions
In this article,  unless the context otherwise requires:
1. " Appliance"  means any article,  thing or conveyance used in growing,  handling or processing of crops.
2. " Crop"  means any similar forage crop,  tree fruit crop,  vegetable crop or field and includes any appliance used in the handling thereof.
3. " Director"  means one or all the board of directors of a pest control district established pursuant to this article.
4. " District"  means a pest control district established pursuant to the provisions of this article and includes the governing body of the district and all its authorized personnel.
5. " Pest"  means any form of animal or plant life detrimental to agriculture.
6. " Petition"  means the petition to the board of supervisors made pursuant to this article for formation or dissolution of a pest control district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-402 - Petition to form district; contents of petition

48-402.
Petition to form district;  contents of petition
A. Any group of fifteen or more persons or any number of persons who own at least seventy-five per cent of the acreage of the proposed district,  who are the owners of any crop being grown within this state may petition to the board of supervisors of the county in which the crop is being grown for the formation of a pest control district for the purpose of preventing the establishment or eradicating any pest not of common occurrence on the crop within the district. The petition may consist of any number of separate instruments which shall be duplicates,  except for the signature,  address,  and acreages of the crop of the signers.
B. The petition shall include:
1. The name of the crop for which the district is requested.
2. The name of the pest,  the establishment of which is to be prevented,  or eradication of which is sought.
3. The boundaries of the district requested.
4. The name and address of each signer of the petition;  acreage and varieties of the crop enumerated in the petition owned by him,  together with the owner's valid signature.
5. A list of the proposed directors of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-403 - Notice of hearing on petition; certification of enumerated pest by state entomologist

48-403.
Notice of hearing on petition;  certification of enumerated pest by state entomologist
A. Upon receipt of the petition,  the board of supervisors shall set a date for the hearing thereof not less than sixty nor more than one hundred twenty days from the date of receipt thereof and shall have published the notice of purpose,  date,  time and place of the hearing in the same manner in which other public hearings before the board are published.
B. The clerk of the board of supervisors shall compare the signatures,  addresses and acreage of the crop set forth in the petition with the county assessment roll and shall certify to the board of supervisors its adequacy.
C. The board of supervisors may request a certification from the Arizona department of agriculture that the pest enumerated in the petition is not of common occurrence within the boundaries of the district requested,  and the receipt of such certification by the board of supervisors shall be prima facie evidence that the pest is not of common occurrence within the boundaries of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-404 - Hearing; election; form of ballot; qualifications of electors

48-404.
Hearing;  election;  form of ballot;  qualifications of electors
A. The board of supervisors shall hear the petition in accordance with the notice,  hearing all persons in favor of or against the formation of the district and shall determine the adequacy of the petition.
B. If the board of supervisors determines that the petition is adequate they shall call an election within ninety days,  which election shall be held in the same manner as other county elections and may be held with or in conjunction with another county election.
C. The board of directors of a corporation shall,  by resolution entered upon its minutes,  designate a member of the board who may vote for the corporation. Written notice of the name of the person authorized to vote for the corporation shall forthwith be given to the board of supervisors by the corporation.
D. Only those electors who make affidavit at the time of voting that they are of record the owner of one or more acres of the crop enumerated in the petition shall be entitled to vote or to hold office as director. Nonresident owners may vote and hold office as director.
E. The ballot shall be substantially as follows:
" In favor of the formation of Pest Control District ( )
Against the formation of Pest Control District ( )
Acres of enumerated crop I own ( )
Names of proposed directors: ( )
__________________________________________ ( )
__________________________________________ ( )
__________________________________________ ( )
__________________________________________ ( )
__________________________________________ ( )
Signature _____________________"
F. There shall be not less than five proposed directors and additional spaces shall be provided for additional names to be entered by the voter should he choose.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-405 - Canvass of election; order declaring formation of district

48-405.
Canvass of election;  order declaring formation of district
A. The canvass of election shall be conducted by the board of supervisors at its next regular meeting after the election has been held,  and if a majority or more of the owners of the crop mentioned voting are in favor of the formation of the district and they own sixty per cent or more of the acreage of the crop voting within the proposed district,  then the board of supervisors shall proclaim the district formed and five directors elected and shall notify the five candidates for director receiving the greatest number of votes that they have been elected directors of the " (name of district) pest control district" .
B. The clerk of the board of supervisors shall file a certified copy of the order of the board of supervisors' proclamation forming the district with the county recorder and with the secretary of state.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-406 - Amendment of district boundaries

48-406.
Amendment of district boundaries
A. At any time after the district has been proclaimed,  the owner of any crop for which the district has been proclaimed whose land is contiguous to the exterior boundaries of the district may request the board of supervisors to amend the boundaries of the district to include such owner's property.
B. If the board of supervisors determines that the inclusion of such land will benefit both the owner and the district,  the inclusion shall be made by order of the board of supervisors.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-407 - Directors; term; qualifications; first meeting

48-407.
Directors;  term;  qualifications;  first meeting
A. The term of office of director shall be for two years after election and until his successor has qualified,  provided that,  if during his term of office he sells or otherwise disposes of the crop mentioned in the proclaimed district,  his term shall automatically expire and a vacancy shall exist in the directors. If for any reason a vacancy exists in the directors,  the board of supervisors shall appoint a director who is the owner of the crop mentioned in the proclaimed district to fill the unexpired term.
B. To qualify as director every person so elected or appointed shall file an oath of office with the clerk of the board of supervisors in the same manner as all other county officers.
C. Within ten days after their election and qualification,  the directors shall meet and elect one of their number chairman and one of their number vice chairman and one of their number secretary whose duties shall be those commonly performed by such officers.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-409 - Powers of district

48-409.
Powers of district
A. The district under the police powers of the state shall have the right of entry and egress as to any property within the district for the purpose of inspecting or treating any plant,  article or thing for the presence of any of the pests enumerated in the proclaimed district,  and may enter upon any property adjacent to the district which might be a breeding place for the pest sought to be controlled or eradicated.
B. The district may in a summary manner destroy any plant,  article or thing within the district found to be infested with a pest enumerated in the proclaimed district,  and shall recompense the owner of any such plant,  article or thing in the amount of its market value,  which value is to be established by an appraisal board of three disinterested persons prior to its destruction. The board of supervisors shall appoint such an appraisal board upon request of the district.
C. The district may fumigate,  disinfect,  spray or otherwise treat any plant,  appliance,  article or thing which might cause the introduction of any enumerated pest into the district. The expense of fumigation or treatment shall be paid from district funds when the article or thing is within the district. Otherwise the expense shall be paid by the person desiring to bring the article or thing into the district.
D. The district may levy an assessment of not more than twenty-five dollars per acre to carry out the purposes of this article,  which assessment shall be collected by the county tax collector in the same manner and at the same time as other county taxes are collected,  provided that the district has notified the county assessor by March 1 of each year of the amount of the assessment. Delinquent assessments shall become a lien on the property of the owner thereof ninety days after the due date and shall be collected in the same manner as other county tax liens.
E. All funds collected by the tax collector under this article shall be paid into the county treasury to the credit of the district.
F. All funds shall be withdrawn by warrant of the district,  signed by the president and secretary of the board of directors of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-410 - Dissolution of district

48-410.
Dissolution of district
A. Districts may be dissolved by an order of the board of directors of the district or dissolved in the same manner as they were initiated. After an order of the board has been made dissolving a district,  the board of supervisors shall succeed to all the powers of the district until the obligations and disposal of district assets have been fully satisfied.
B. If any funds remain in the district fund after dissolution and satisfaction of all outstanding obligations and sale of district property,  the remainder shall be credited to each owner of property in the former district in proportion to the assessment last paid by him.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-501 - Definitions

48-501.
Definitions
In this article,  unless the context otherwise requires:
1. " City council"  and " council"  includes any body or board in which is vested by law the legislative power of a municipality.
2. " Clerk"  or " city clerk"  includes any person or officer who acts as clerk of the city or town council.
3. " Improvement"  includes all the improvements mentioned in this article,  and the term or terms " street opening or widening"  and " opening or widening"  include all improvements mentioned in this article.
4. " Municipality"  and " city"  includes counties,  incorporated cities and towns and other corporations organized for municipal purposes.
5. " Owner"  and " any person interested"  includes:
(a) The person owning the fee to real property.
(b) The person in whom,  on the day any protest or petition is filed,  the legal title to real property appears by deeds recorded in the county recorder's office of the county in which the city or town is situated.
(c) Any person in possession of real property,  as the executor,  administrator,  trustee under an express trust,  guardian or other legal representative of the owner.
(d) Any person in possession of real property under a recorded written contract of purchase thereof.
(e) Any person in possession of real property,  as lessee thereof under a recorded lease which requires such lessee to pay or discharge all assessments for street or other public improvement that may be levied or assessed against such real property,  and the holder of a mortgage or lien against the real property.
6. " Property of a railroad or street railroad"  includes property owned or controlled by any person,  as a railroad,  street railroad or interurban railroad right of way whether owned or controlled in fee or as an easement or by virtue of a franchise or otherwise,  and the roadbed,  ties and rails located on such right of way. Such property shall be assessed and the assessment thereof enforced in the same manner and to the same effect as other lands and property in the assessment district.
7. " Street superintendent"  includes any officer or board who,  by law,  has charge of streets or the improvement thereof in a city or town. In a city or town having no street superintendent,  the council may appoint a person to perform the duties imposed on the street superintendent,  and such person shall be deemed " street superintendent."
8. " Treasurer"  or " city treasurer"  includes any person or officer who has charge and makes payment of city or town funds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-502 - Scope of article; acquisition of property by condemnation

48-502.
Scope of article;  acquisition of property by condemnation
When the public interest or convenience requires,  the city or town council of a municipality may order the laying out,  opening,  extending,  widening,  straightening or closing up,  in whole or in part,  of any public street,  subway,  square,  lane,  alley,  court,  place or right of way for any water course,  irrigation ditch,  pipe line,  water main or sewer for sanitary or drainage purposes,  within the municipality,  and acquire,  by condemnation,  any property necessary or convenient for that purpose.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-503 - Off-street parking sites in cities; acquisition of property; exceptions to acquisition of property

48-503.
Off-street parking sites in cities;  acquisition of property;  exceptions to acquisition of property
A. When the public interest or convenience requires,  the city or town council of such municipality may order the laying out,  opening,  extending,  widening,  straightening or closing up,  in whole or in part,  of any off-street parking site within the municipality,  and acquire any property necessary or convenient for that purpose,  by the exercise of the right of eminent domain.
B. If in connection with any lot or parcel within a proposed assessment district,  adequate off-street parking facilities have been provided,  such lot or parcel shall be excluded from the assessment district and shall not be assessed for such improvements if within the time and in the manner provided in section 48-507 the owner or owners file a written protest. For the purposes of this subsection in cities having a zoning code or ordinance,  such off-street parking facilities shall not be deemed adequate unless the off-street parking facilities provided meet or exceed the requirements of the zoning code or ordinance for a lot or parcel of that size in that zone,  and in cities not having a zoning code or ordinance,  the facilities provided shall not be deemed adequate unless parking space for one motor vehicle is provided for each three hundred square feet of floor space in the building served by such off-street parking site. If any lot or parcel within a proposed assessment district organized for the acquisition of off-street parking sites is zoned and used exclusively for single family residential purposes,  such lot or parcel shall be excluded from the assessment district,  and shall not be assessed for such improvements,  if within the time and in the manner provided in section 48-507 the owner or owners file a written protest.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-504 - Exceptions to taking of property

48-504.
Exceptions to taking of property
Notwithstanding the provisions of section 48-503,  if a natural person or persons own a business building and the land on which same is located which is not sought to be taken and operates a business therein within the proposed district,  additional land owned by such person contiguous to the business building containing an area equal to or less than the area occupied by such building shall not be subject to taking by eminent domain without the consent of the owner for the purposes of section 48-503,  provided the owner has operated such business on such land for at least one year prior to the adoption of the resolution of intention. The owner shall designate in writing to the council the description of the area which shall not be subject to taking within fifteen days after receiving a written request from the council. In the event the owner fails to designate such area within such fifteen days,  then the council by resolution may designate the area to be taken.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-505 - Resolution or ordinance of intention to order improvement; petition

48-505.
Resolution or ordinance of intention to order improvement;  petition
Before ordering an improvement to be made,  the city or town council shall comply with both of the following:
1. Pass a resolution or ordinance declaring its intention to do so,  describing the improvement and the land necessary or convenient to be taken therefor,  and specifying the boundaries of the assessment district to be benefited by the improvement and to be assessed to pay the expense of the improvement. The resolution or ordinance of intention may be combined in a single resolution or ordinance of intention to make public improvements pursuant to section 48-576.
2. If the city or town council determines that the district should be formed and after the final resolution of any protests made pursuant to section 48-507,  the city or town council shall submit within one hundred twenty days to the city or town clerk a petition to form the district that is signed by owners of more than one-half of the taxable property units within the area of the proposed district and that is signed by persons owning collectively more than one-half of the assessed valuation of the property within the area of the proposed district. Property that is exempt pursuant to title 42,  chapter 11,  article 3 is not considered in determining the total assessed valuation of the proposed district and owners of property that is not subject to taxation are not eligible to sign the petition. On verification of the petition signatures,  the city or town council may form the improvement district and order the improvement as otherwise provided by law.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-506 - Notice of resolution

48-506.
Notice of resolution
A. The street superintendent shall cause to be conspicuously posted along all streets and parts of streets within the assessment district described in the resolution,  at not more than three hundred feet in distance apart,  not less than three notices of the passage of the resolution.
B. The notices shall be headed " Notices of public work"  in letters not less than one inch in height,  shall state the fact and date of passage of the resolution,  shall briefly describe the improvement proposed,  shall refer to the resolution for further particulars,  and shall publish the notice in a newspaper as required by section 39-204.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-508 - Order for improvement; initiation of condemnation proceedings

48-508.
Order for improvement;  initiation of condemnation proceedings
Having acquired jurisdiction,  the council may,  by resolution,  order the improvement to be made and direct an action to be brought by the city or town attorney,  in the name of the municipality,  for condemnation of the property to be taken. The action shall be brought within thirty days after passage of the resolution ordering the improvement,  but the council may,  by resolution,  extend the time for bringing the action for an additional period not exceeding thirty days. The action shall be governed by the law of eminent domain,  except as otherwise provided.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-509 - Complaint in condemnation action

48-509.
Complaint in condemnation action
The complaint filed in the action provided for by section 48-508 shall set forth,  or state the substance of,  the resolution ordering the improvement,  but need not set up the proceedings had before bringing the action. The resolution shall be conclusive evidence in the action of the public necessity of the proposed improvement,  and that the improvement is located in the manner which will be for the greatest public good and the least private injury.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-510 - Choice between trial or appointment of referees to determine compensation

48-510.
Choice between trial or appointment of referees to determine compensation
When all defendants to the condemnation action have answered,  or have been served with summons and their default entered,  the plaintiff or any defendant whose default has not been entered,  may,  upon five days notice to the parties,  except defendants in default,  move the court to set the action for trial. If,  upon hearing the motion,  a trial by jury or by the court without a jury is not demanded,  the trial shall be deemed waived by all parties not so demanding,  and the court shall appoint three disinterested persons as referees to ascertain the compensation to be paid to the defendants waiving trial. The referees shall be residents of the municipality where the improvement is to be made,  and over the age of eighteen years,  and shall take and file with the court an oath to discharge their duties faithfully and impartially. If a referee fails to qualify,  resigns,  is removed by order of court or is unable to act,  the vacancy created shall be filled by the court.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-511 - Referees; duties; report

48-511.
Referees;  duties;  report
A. The referees shall at once proceed to view the lands sought to be condemned and ascertain the proper compensation to be paid to such of the parties interested in each parcel as have waived a trial by jury or by the court.
B. The referees may examine witnesses under oath to be administered by any of them,  and may have subpoenas issued by the clerk of the court requiring the attendance of witnesses,  or production of evidence before them.
C. The referees shall make and file with the court a written report of their findings,  and their necessary expenses within thirty days after the date of their appointment,  or within such extended time,  not exceeding ninety days,  as the court,  upon good cause shown,  may allow.
D. If a vacancy in the referees occurs and is filled,  or if new referees are appointed,  or if a new report from the same referees is ordered,  as provided in this article,  the time for filing the report shall be thirty days from the date of the order filling the vacancy,  or appointing new referees,  or ordering a new report from the same referees,  and the time may be extended as above provided. Any two of the referees who agree thereto may make the report.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-512 - Compensation and damages; date of accrual; apportionment

48-512.
Compensation and damages;  date of accrual;  apportionment
A. The compensation and damages shall be deemed accrued at the date of the order appointing referees or of the order setting the cause for trial,  and its actual value at that date shall be the measure of compensation for all property to be actually taken,  and of damages to property not taken but injuriously affected. Improvements placed upon the property subsequent to the date of publishing the notice of the passage of the resolution of intention shall not be included in the assessment of compensation or damages.
B. The referees,  the court or the jury,  shall find separately the value of each parcel of property sought to be condemned,  and all improvements thereon pertaining to the realty and of each separate estate or interest therein. If a parcel sought to be condemned is only a part of a larger parcel,  they shall find the damages which will accrue to the portion not sought to be condemned,  and to each separate estate or interest therein by reason of its severance from the portion sought to be condemned,  and the construction of the improvement in the manner proposed by the plaintiff. Such damages shall be fixed irrespective of any benefit from the improvement.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-513 - Referee's report; objections; notice of hearing; court action on report

48-513.
Referee's report;  objections;  notice of hearing;  court action on report
A. Upon filing the referee's report the court shall,  upon motion of any party,  appoint a day for hearing the report,  not less than fifteen days thereafter. Notice of the time and place of the hearing shall,  at least ten days before the time so appointed,  be served on all other parties,  except those in default.
B. The plaintiff,  or any defendant who has answered,  may file objections in writing to the report,  specifying the grounds,  at any time not less than one day prior to the hearing.
C. The clerk of the court shall give notice of filing the report and of the time and place appointed for the hearing to all persons owning or having an interest in any property included within the assessment district described in the resolution of intention,  by causing the notice to be published for two days in a daily newspaper published and circulated in the city. If there is no daily newspaper,  then publication shall be by at least one insertion in a weekly newspaper so published and circulated. The publication shall commence at least five days before the time appointed for hearing the report,  and shall require all persons owning or having an interest in any property included within the assessment district to intervene in the action,  and file,  in the office of the clerk of the court,  their objections in writing to the report specifying the grounds upon which the objections are based. The notice shall also contain a description of the assessment district as set forth in the resolution of intention.
D. At any time within not less than one day prior to the hearing,  a person not a party to the action owning,  or having an interest in,  any property included within the assessment district,  may intervene in the action and file objections in writing to the report,  specifying the grounds upon which the objections are based and such person so intervening may appear and contest the report and introduce evidence in support of the objections.
E. After hearing the report and objections,  the court may confirm the report,  may modify it and confirm it as modified or may set it aside and order a new report from the same referees,  or from new referees to be appointed. If new referees are appointed,  the same proceedings shall be had as upon the first reference.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-514 - Notice of trial; intervention; continuance

48-514.
Notice of trial;  intervention;  continuance
A. If there is a trial of the action by a jury,  or by the court without a jury,  the clerk of the court shall give notice of the time and place of the trial to all persons owning or having an interest in any property within the assessment district for the improvement. The notice shall be published in the same manner and for the same time as required by section 48-513,  subsection C and shall require all persons owning or having an interest in any property included within the assessment district for the improvement to intervene in the action,  and to appear at the trial thereof and introduce evidence relative to the compensation and damages to be awarded to the defendants therein.
B. At any time within not less than one day prior to the trial,  any person not a party to the action having an interest in any property included within the assessment district may intervene in the action,  and,  upon the trial thereof,  may appear and introduce evidence relative to the compensation and damages to be awarded to the defendants therein.
C. The cost of publication of the notices required by this section and section 48-513 shall be paid by the plaintiff,  and allowed as costs in the action.
D. If a hearing or trial is continued by the court to a subsequent date,  no notice need be given by the clerk of the continuance.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-515 - Judgment; fees

48-515.
Judgment;  fees
A. Upon confirmation of the report of the referees,  or receipt of the verdict of the jury,  or the filing of findings of the court,  the court shall enter judgment in accordance with the report,  verdict or findings,  that upon payment to the respective parties,  or into court for their benefit,  of the several amounts found due them as compensation,  and of the costs allowed to them,  the property shall be condemned to the use of the plaintiff,  and dedicated to the use specified in the complaint.
B. The court shall allow the referees,  as costs to be paid by plaintiff,  a reasonable compensation to be fixed by the court upon the hearing of the report,  and their necessary expenses.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-517 - Abandonment of proceedings; return of assessments paid

48-517.
Abandonment of proceedings;  return of assessments paid
The council may,  at any time prior to payment of the compensation awarded the defendants,  abandon the proceedings and cause the action to be dismissed without prejudice. If any of the assessments levied to pay the expense of the improvements,  as provided in this article,  have been actually paid in money at the time of abandonment,  the money shall be refunded to the persons by whom it was paid.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-518 - Diagram of improvement district

48-518.
Diagram of improvement district
Upon entry of judgment,  the council shall order the city or town engineer to make and deliver to the street superintendent a diagram of the improvement and the property within the assessment district described in the resolution of intention. The diagram shall show the land to be taken for the proposed improvement,  and also each separate lot,  piece or parcel of land within the assessment district,  and the dimensions of each lot,  piece or parcel of land,  and its relative location to the proposed improvement.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-519 - Delivery of diagram; assessment of expenses

48-519.
Delivery of diagram;  assessment of expenses
A. The city or town engineer shall deliver the diagram to the street superintendent,  and shall endorse thereon the date of delivery.
B. The street superintendent shall,  within thirty days after receiving the diagram,  assess the total expenses of the proposed improvement upon and against the lands,  including the property of a railroad or street railroad,  within the assessment district,  except the land to be taken for the improvement,  in proportion to the benefits to be derived from the improvement. The council may extend the time for completing the assessment for a period not exceeding thirty days.
C. The total expense of the improvement to be assessed shall include the amounts awarded to defendants by the judgment for condemnation,  their costs,  the compensation and expenses of the referees allowed by the court,  costs of the plaintiff,  the expenses of making the assessment,  and all expenses necessarily incurred by the city or town in connection with the proposed improvement.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-520 - Written assessment

48-520.
Written assessment
A. The street superintendent shall make the assessment in writing,  describing each lot,  piece or parcel of land assessed for the improvement,  designating each with a number,  and shall also designate each lot,  piece or parcel of land on the diagram with the same number. The diagram shall thereupon be attached to and become a part of the assessment.
B. The assessment shall show the total sum to be raised thereby,  as provided in this article,  and the items of the total sum,  and opposite each lot,  piece or parcel of land assessed the amount assessed thereon and the name of the owner thereof,  if known to the street superintendent,  or if unknown,  the word " unknown"  shall be written instead of the name.
C. An error or mistake in the designation of the owner of a lot,  piece or parcel of land,  or of his interest therein,  shall not affect the validity of the assessment.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-521 - Filing of assessment and diagram; notice

48-521.
Filing of assessment and diagram;  notice
A. When the assessment is completed the street superintendent shall file it,  with the diagram attached,  with the city clerk,  who shall give notice of the filing by publication for at least five days in a daily newspaper published and circulated in the city or town,  or if there is no daily newspaper,  by two successive insertions in a weekly newspaper so published and circulated.
B. The notice shall:
1. State the date of the first publication of the notice.
2. Require all persons interested to file with the clerk their objections to the confirmation of the assessment within fifteen days thereafter.
3. State that at the first meeting of the council after the expiration of the time for filing objections the council will hear all objections filed and may confirm,  modify or correct the assessment and may reduce or increase the amount assessed against any lot,  piece or parcel of land without further notice.
4. State that all persons interested have a right to be present at the meeting and be heard on any proposed increase.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-522 - Objections to assessment; hearing

48-522.
Objections to assessment;  hearing
A. All objections to assessments shall be in writing and shall be filed with the clerk within the time prescribed in the notice.
B. The clerk shall,  at the next meeting of the council after expiration of the time for filing objections,  present the assessment and all objections properly filed to the council. The council shall hear the objections at the meeting,  or at an adjourned hearing,  and pass upon the assessment,  and may confirm,  modify or correct the assessment,  reduce or increase the amount assessed against any lot,  piece or parcel of land without further notice,  or may order a new assessment,  upon which like proceedings shall be had as in an original assessment. Before any increase is ordered,  however,  all persons present at the meeting interested in the assessment shall be given an opportunity to be heard. If there are no objections,  the council shall,  at any meeting after the expiration of the time for filing objections,  confirm the assessment.
C. The action of the council upon such objections and assessment shall be filed and conclusive.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-523 - Delivery of assessment; recording; assessment roll; assessment as lien

48-523.
Delivery of assessment;  recording;  assessment roll;  assessment as lien
A. The clerk shall deliver to the street superintendent the assessment as confirmed with his certificate of confirmation,  and the date thereof.
B. The street superintendent shall record the assessment and diagram in his office,  in a book kept for that purpose,  and append thereto his certificate of the date of the recording,  and the record shall be the assessment roll.
C. From the date of the recording all persons shall be deemed to have notice of the contents of the assessment roll.
D. Immediately upon recording,  the several assessments in the assessment roll shall become due and payable and shall be a lien upon the property against which it is made.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-524 - Payment of assessment by setting off compensation

48-524.
Payment of assessment by setting off compensation
The owner of any property assessed,  who is entitled to compensation under the award made by the judgment,  may,  at any time after the assessment becomes payable,  and before the sale of the property for nonpayment,  as provided in this article,  demand of the street superintendent that the assessment,  or any number of assessments,  be set off against the amount to which he is entitled under the judgment. If the amount of setoff is equal to or greater than the assessments,  including penalties and costs due thereon,  the assessments shall be marked " paid by setoff."  If the amount is less than the assessments,  and penalties and costs due thereon,  the person demanding the setoff shall at the same time pay the difference to the street superintendent,  and the assessments shall,  upon payment be marked paid,  the entry showing the portion paid by setoff and the portion paid in money. As a condition of the setoff,  such person shall execute to the city or town,  and deliver to the street superintendent,  duplicate receipts for such part of the amount due him under the judgment as is set off against the assessments,  penalties,  and costs. One of the duplicates shall be filed by the street superintendent in his office,  and the other with the clerk of the superior court,  and the clerk shall satisfy the judgment to the extent paid by the assessment.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-525 - Notice that assessments are due; payment; delinquent assessments

48-525.
Notice that assessments are due;  payment;  delinquent assessments
A. The street superintendent shall,  upon recording the assessment,  give notice by publication for at least two days in a daily newspaper,  published and circulated in the municipality,  or by at least two successive insertions in a weekly newspaper so published and circulated.
B. The notice shall state:
1. That the assessment has been recorded in his office.
2. That all sums assessed therein are due and payable immediately.
3. The date of the first publication of notice.
4. That payment thereof shall be made to him within thirty days thereafter.
5. That all assessments not paid before the expiration of the thirty days will become delinquent,  and that thereupon five per cent upon the amount of each assessment will be added thereto.
C. The street superintendent shall also notify the owners of the several lots,  pieces and parcels of land affected by the assessment,  as shown by the assessment rolls of the city or town,  by mailing a copy of the notice to the last known address of such persons,  and the affidavit of the street superintendent of the mailing shall be conclusive evidence thereof.
D. When payment for any assessment is made,  the street superintendent shall mark opposite the assessment the word " paid, "  the date of payment,  and the name of the person by or for whom the assessment is paid,  and give receipt therefor.
E. On the expiration of thirty days,  all assessments then unpaid shall become delinquent,  and the street superintendent shall certify that fact at the foot of the assessment roll,  and mark each such assessment " delinquent, "  and add five per cent to the amount of each assessment delinquent.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-526 - Delinquent list; publication; notice of sale of delinquent property

48-526.
Delinquent list;  publication;  notice of sale of delinquent property
A. The street superintendent shall,  within ten days from the date of the delinquency,  publish in a newspaper not less than three times a list of the delinquent assessments,  which shall contain a description of each parcel of property delinquent,  and opposite or against each description the name of the owner as stated in the assessment roll,  and the amount of the assessment,  penalty and costs due,  including the cost of advertising. The cost of advertising shall not exceed fifty cents for each lot of land separately assessed.
B. The street superintendent shall append to and publish with the delinquent list a notice that unless each assessment delinquent,  together with the penalty and costs thereon,  is paid,  the property upon which the assessment is a lien will be sold at public auction at a time and place to be specified in the notice. The time of sale shall be not less than five nor more than ten days after the expiration of the period of publication of the list,  and the place of sale shall be in,  or in front of,  the office of the street superintendent.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-527 - Payment prior to sale

48-527.
Payment prior to sale
At any time after delinquency,  and prior to the sale of any piece of property assessed and delinquent,  any person may pay the assessment on the piece of property,  together with the penalty,  and costs then due,  including the cost of advertising,  and the assessment shall be marked " paid."
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-528 - Sale of delinquent property; purchase by municipality

48-528.
Sale of delinquent property;  purchase by municipality
A. On the day fixed for the sale,  the street superintendent shall,  at 10 o'clock a.m.,  or at any time to which the sale may be adjourned or continued by him,  commence the sale of the property advertised,  beginning at the head of the list,  and continuing in numerical order of lots or parcels of land until all are sold. Each lot,  piece or parcel of land separately assessed shall be offered for sale separately,  and the person who will take the least quantity of land,  and then pay the amount of the assessment,  penalty and costs due shall become the purchaser.
B. If there is no purchaser for any lot,  piece or parcel of land offered for sale,  it shall be struck off to the municipality,  as purchaser,  and the city or town council shall appropriate from the general fund of the treasury the amount required for the purchase,  and shall order the treasurer to place the amount in the special fund for such improvement.