reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1063 - Securing principal and interest; lien of pledge

48-1063.
Securing principal and interest;  lien of pledge
A. To secure the principal and interest on the bonds the board of directors by resolution may:
1. Establish and segregate a pledged revenues fund and if appropriate,  one or more accounts and subaccounts,  to secure bonds or other obligations of the district. Any of the accounts or subaccounts may be pledged or assigned to the bondholders as security for the bonds or to a trustee who may be appointed to act on behalf of the bondholders.
2. Provide that bonds issued under this article may be secured by a first lien on all or part of the monies paid into a pledged revenues fund or into any account or subaccount in the pledged revenues fund.
3. Pledge and assign to or in trust for the benefit of the holder or holders of the bonds all or part of the monies in the pledged revenues fund or an account or subaccount as is necessary to secure and pay the principal,  interest and any premium on the bonds as they come due.
4. Establish priorities among bondholders based on criteria adopted by the board of directors.
5. Set aside,  regulate and dispose of reserves and sinking funds.
6. Provide that the proceeds from the sale of the bonds or from any other revenues of the district may be used to fully or partly fund any reserves or sinking accounts established by the bond resolution.
7. Prescribe the procedure,  if any,  by which the terms of any contract with bondholders may be amended or abrogated,  the amount of bonds the holders of which must consent to and the manner in which the consent may be given.
8. Provide for payment of bond related expenses from the proceeds of the sale of the bonds or other revenues available to the district.
9. Provide for the services of trustees,  co-trustees,  agents,  registrars,  paying agents,  consultants and other specialized services with respect to the bonds.
10. Take any other action which may affect the security and protection of the bonds or interest on the bonds.
B. Any pledge made under this article is valid and binding from the time the pledge is made. The monies pledged and received by the district to be placed in a pledged revenues fund are immediately subject to the lien of the pledge without any future physical delivery or further act. Any lien of any pledge is valid and binding against all parties who have claims of any kind in tort,  contract or otherwise against the district,  regardless of whether the parties have notice of the lien. The official resolution or trust indenture or any instrument by which this pledge is created,  when placed in the district's records,  is notice to all concerned of the creation of the pledge,  and those instruments need not be recorded in any other place to perfect the pledge.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1064 - Characteristics of bonds; negotiable; exemption from taxation; obligation; legal investments

48-1064.
Characteristics of bonds;  negotiable;  exemption from taxation;  obligation;  legal investments
A. Bonds issued under this article are fully negotiable within the meaning and for all purposes of the uniform commercial code,  subject only to any provisions of registration,  regardless of whether the bonds constitute negotiable instruments under the uniform commercial code.
B. The bonds,  their transfer and the income from the bonds are at all times free from taxation in this state.
C. Bonds issued under this article:
1. Are payable only according to their terms.
2. Are obligations of the district payable solely from the revenues pledged therefor and are not general,  special or other obligations of this state or the county.
3. Do not constitute an indebtedness of this state,  the county or the district within any statutory or constitutional limitation on indebtedness.
4. Are neither enforceable against this state or the county nor is payment of the bonds enforceable out of any monies other than the income and revenue pledged and assigned to,  or in trust for the benefit of,  the holder or holders of the bonds.
5. 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 government obligations may properly and legally invest.
6. Are 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 government bonds or obligations.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1065 - Effect of changing circumstances on bonds; agreement of state

48-1065.
Effect of changing circumstances on bonds;  agreement of state
A. Bonds issued under this article are valid and binding obligations of the district notwithstanding that before the delivery of the bonds any of the persons whose signatures appear on the bonds cease to be officers of the board of directors.
B. An amendment of any provision in this chapter does not diminish or impair the validity of bonds issued under this article or the remedies and rights of the holders of such bonds.
C. This state pledges to and agrees with the holders of the bonds authorized by this article that this state will not limit,  alter or impair the rights vested in the district to collect the revenues necessary to produce sufficient revenue to fulfill the terms of any agreements made with the holders of the bonds,  or in any way impair the rights and remedies of the bondholders,  until all bonds issued under this article,  together with interest on the bonds,  interest on any unpaid installments of principal or interest and all costs and expenses in connection with any action or proceedings by or on behalf of the bondholders,  are fully met and discharged. The district,  as agent for this state,  may include this pledge and undertaking in its resolutions and indentures authorizing and securing its bonds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1066 - Validity of bonds; certification by attorney general

48-1066.
Validity of bonds;  certification by attorney general
A. This article constitutes full authority for authorizing and issuing bonds without reference to any other law of this state. No other law with regard to authorizing or issuing obligations or which in any way impedes or restricts performing the acts authorized by this article may be construed to apply to any proceedings taken or acts done pursuant to this article.
B. The validity of bonds issued under this article is not dependent on or affected by the legality of any proceeding relating to the acquisition,  construction,  improvement or extension of a waterworks system for which the bonds are issued or the actual receipt by any party of the notice described in section 48-1062,  subsection C.
C. The district may,  but shall not be required to,  submit any bonds to be issued under this article to the attorney general after all proceedings for authorizing the bonds 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 the bonds when delivered and paid for will constitute binding and legal obligations of the district,  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.
D. The bonds shall recite that they are regularly issued pursuant to this article. That recital,  together with any certification by the attorney general under subsection C of this section,  constitutes prima facie evidence of the legality and validity of the bonds. From and after the sale and delivery of the bonds,  they are incontestable by this state,  the county or the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1067 - Treasurer or fiscal agent; disposition of monies; investment

48-1067.
Treasurer or fiscal agent;  disposition of monies;  investment
A. The district may appoint a treasurer or fiscal agent to hold,  deposit and invest the district's monies.
B. No monies derived from selling bonds issued under this article or pledged or assigned to or in trust for the benefit of the holder or holders of the bonds may be paid into the state or county treasury. All those monies may be invested in obligations issued or guaranteed by the United States or any department,  agency or instrumentality of the United States or shall be deposited by the treasurer or fiscal agent in those financial institutions as may be designated by the board of directors. The district may require all deposits of these monies to be secured by obligations of the United States. These monies shall be disbursed as may be directed by the district and according to the terms of any agreements with the holder or holders of the bonds.
C. This section shall not be construed as limiting the power of the district to agree in connection with the issuance of any of its bonds as to the custody and disposition of the monies received from selling bonds or from the income and revenues pledged or assigned to or in trust for the benefit of the holder or holders of the bonds.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1069 - Unlawful interest in real property by board member or employee; violation; classification

48-1069.
Unlawful interest in real property by board member or employee;  violation;  classification
A. A member of the board of directors or an employee of the district shall not have any direct or indirect financial interest in any real property purchased with monies derived from the issuance of bonds by the district.
B. A person who violates this section is guilty of a class 2 misdemeanor.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1081 - Definitions

48-1081.
Definitions
In this article,  unless the context otherwise requires:
1. " Clerk"  means the person appointed by the board of directors to act as the clerk for the district and to perform the duties otherwise prescribed for a clerk pursuant to this chapter.
2. " District"  or " road improvement and maintenance district"  means a county improvement district that is formed for the purpose of improving one or more roads to less than the county standard and providing for ongoing maintenance of the improved road or a district that is converted pursuant to section 48-1088.
3. " Superintendent"  means the person employed by the board of directors to perform the duties otherwise prescribed for a superintendent pursuant to this chapter.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1083 - Compensation; expenses

48-1083.
Compensation;  expenses
A. Each member of a road improvement and maintenance district board of directors is eligible to receive not more than seventy-five dollars for each meeting of the board attended and reimbursement for necessary travel expenses for attending not more than four meetings of the board during a calendar month. Compensation shall be paid by the district.
B. Each director shall receive reimbursement for necessary expenses while engaged in official business of the district as authorized by the board.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1084 - Powers and duties of an elected or appointed board of directors

48-1084.
Powers and duties of an elected or appointed board of directors
A. The board of directors of a road improvement and maintenance district elected or appointed pursuant to this article shall have all the powers and duties of the board of supervisors sitting as the board of directors of a county improvement district formed for the purposes prescribed in section 48-909,  subsection A,  paragraph 1,  2,  3 or 4,  including the related powers and duties prescribed in section 48-909,  subsection B that are not in conflict with this article.
B. The board shall appoint a clerk and employ a superintendent. The board shall establish and make known an office and mailing address for the clerk and superintendent.
C. Additions to and alterations of the district shall be made in the manner provided for the establishment of the district,  except that notification shall be published in a newspaper of general circulation within the district,  petitions shall be filed with the district board and all actions related to a proposed boundary change are the responsibility of the district board.
D. Notwithstanding section 48-906,  subsection D,  on approval of any boundary change of the district,  the district board may order the successful petitioners to pay all of the costs of the boundary change.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1084.01 - Petition for formation; alternate method for assessment of taxes; signatures

48-1084.01.
Petition for formation;  alternate method for assessment of taxes;  signatures
A. Petitioners who submit a petition for the formation of a road improvement and maintenance district organized pursuant to this article or for the conversion to a district governed by this article may request in the petition that the district allocate its assessments on a per-parcel basis,  with each separate assessor's parcel in the district to be assessed an equal amount without regard to the improvements to or size of the parcel or the assessed value of the parcel of real property. An assessment made pursuant to this section shall not exceed one hundred dollars per parcel per year,  unless the owner of the parcel consents to a higher assessment on the owner's parcel. This method of district assessment is in lieu of any assessment made pursuant to article 1 of this chapter.
B. Assessments made pursuant to this section shall be levied and collected in the same manner provided by law for assessments pursuant to article 1 of this chapter.
C. In any petition submitted for the formation,  conversion or boundary modification of a road improvement and maintenance district organized pursuant to this article,  petitioners shall submit signatures from the owners of seventy-five per cent of the total number of assessor's parcels contained in the district or proposed district. For purposes of determining the number of signatures submitted pursuant to this section:
1. If multiple owners own a parcel of property,  those owners are deemed to be one owner and only one signature is eligible to be counted.
2. If a person owns multiple parcels of property,  that owner is deemed to be an owner for every separate assessor's parcel owned and the owner's signature is eligible to be counted as a separate signature for each parcel owned.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1085 - Financial transactions of elected board of directors; review; veto authority

48-1085.
Financial transactions of elected board of directors;  review;  veto authority
The board of supervisors may review and comment but shall not have veto authority over financial transactions of the board of directors of a road improvement and maintenance district elected pursuant to this article.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1086 - Revocation of authority of elected board of directors

48-1086.
Revocation of authority of elected board of directors
The board of supervisors of the county in which a road improvement and maintenance district is located at any time may revoke the authority of an elected board of directors in order to protect the residents of the district. Any district in which the authority of an elected board of directors is revoked pursuant to this section shall be governed by the board of supervisors as provided by section 48-908 and the board of supervisors shall have the option of calling for new elections for the district board of directors.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1091 - Definitions

48-1091.
Definitions
In this article,  unless the context otherwise requires:
1. " Clerk"  means the person appointed by the board of directors to act as the clerk for the district and to perform the duties otherwise prescribed for a clerk pursuant to this chapter.
2. " District"  or " road enhancement improvement district"  means a county improvement district that is formed for the purpose of enhancing one or more roads or highways and providing for ongoing maintenance of the enhancements or a district that is converted pursuant to section 48-1098.
3. " Superintendent"  means the person employed by the board of directors to perform the duties otherwise prescribed for a superintendent pursuant to this chapter.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1093 - Compensation; expenses

48-1093.
Compensation;  expenses
A. Each member of a road enhancement improvement district board of directors that is a separately elected board formed pursuant to this article is eligible to receive not more than seventy-five dollars for each meeting of the board attended and reimbursement for necessary travel expenses for attending not more than four meetings of the board during a calendar month. Compensation shall be paid by the district.
B. Each director shall receive reimbursement for necessary expenses while engaged in official business of the district as authorized by the board.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1094 - Powers and duties of an elected or appointed board of directors

48-1094.
Powers and duties of an elected or appointed board of directors
A. The board of directors of a road enhancement improvement district elected or appointed pursuant to this article shall have all the powers and duties of the board of supervisors sitting as the board of directors of a county improvement district formed for the purposes prescribed in section 48-909,  subsection A,  paragraph 1,  2,  3 or 4,  including the related powers and duties prescribed in section 48-909,  subsection B that are not in conflict with this article.
B. The board shall appoint a clerk and employ a superintendent. The board shall establish and make known an office and mailing address for the clerk and superintendent.
C. Additions to and alterations of the district shall be made in the manner provided for the establishment of the district,  except that notification shall be published in a newspaper of general circulation within the district,  petitions shall be filed with the district board and all actions related to a proposed boundary change are the responsibility of the district board.
D. Notwithstanding section 48-906,  subsection D,  on approval of any boundary change of the district,  the district board may order the successful petitioners to pay all of the costs of the boundary change.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1095 - Financial transactions of elected board of directors; review; no veto authority

48-1095.
Financial transactions of elected board of directors;  review;  no veto authority
The board of supervisors may review and comment but shall not have veto authority over financial transactions of the board of directors of a road enhancement improvement district elected pursuant to this article.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1096 - Revocation of authority of elected board of directors

48-1096.
Revocation of authority of elected board of directors
The board of supervisors of the county in which a road enhancement improvement district is located at any time may revoke the authority of an elected board of directors in order to protect the residents of the district. Any district in which the authority of an elected board of directors is revoked pursuant to this section shall be governed by the board of supervisors as provided by section 48-908,  and the board of supervisors shall have the option of calling for new elections for the district board of directors.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1098 - Conversion of road enhancement improvement  district; notice; costs

48-1098.
Conversion of road enhancement improvement district;  notice;  costs
A. A county improvement district formed for road enhancement improvements that require ongoing maintenance may be converted to a district under this article by either of the following methods:
1. A board of supervisors,  by resolution,  may order conversion of a road enhancement maintenance district after a public hearing conducted with at least twenty days' notice mailed to the owners of real property in the county improvement district as shown on the most recent property tax assessment roll.
2. The owners of at least fifty per cent of the property in a county improvement district may petition the board of supervisors for a finding and an order that the county improvement district be converted into a road enhancement improvement district,  and after consideration of the petition the board,  by resolution,  shall order that conversion.
B. On adoption of an order for conversion as provided in subsection A of this section,  a county improvement district is converted to a road enhancement improvement district and from that date is subject to this article. Pursuant to section 48-1092,  the board of supervisors shall specify the number of members to serve on the board of directors of the district and shall appoint the initial members.
C. All costs,  expenses and attorney fees incurred by a county improvement district and by any petitioners in seeking the conversion of a county improvement district are a liability of the road enhancement improvement district if conversion is ordered. If conversion is not ordered,  all costs,  expenses and attorney fees incurred by a county improvement district and by any petitioners in seeking the conversion of a county improvement district are a liability of the county improvement district.
D. All assets and liabilities of a converted county improvement district become the assets and liabilities of the road enhancement improvement district. The road enhancement improvement district is the successor in interest of the former county improvement district and succeeds to all rights,  privileges and powers of the former county improvement district with full rights to collect any debt,  liability,  obligation or assessment owed to the former county improvement district and to levy assessments,  issue bonds and levy and collect taxes for the payment of the general obligations of the district. A person shall not be relieved of any debt,  liability,  obligation or assessment to a county improvement district by reason of its conversion pursuant to this section.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1101 - Authorization to establish districts

48-1101.
Authorization to establish districts
A. The board of supervisors of a county which meets the requirements of this subsection may establish a television improvement district for the purpose of acquiring,  constructing,  improving,  extending,  maintaining and operating television translator and relay facilities to service the communities of the county. A district may be established if the county:
1. Between January 1,  1975 and January 1,  1983 received payments made by the United States or its agencies or instrumentalities in lieu of taxes from the proceeds of hydroelectric power developments pursuant to an act of Congress.
2. Utilized such monies during that period for the purpose of acquiring,  operating and maintaining television translator facilities in the county.
B. A television improvement district organized under this article is a political subdivision of this state and its property is immune from taxation.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1102 - Procedure for formation of district

48-1102.
Procedure for formation of district
A. The board of supervisors of a county which qualifies under section 48-1101 may,  on its own initiative,  adopt a resolution setting forth:
1. The name of the proposed television improvement district.
2. The boundaries of the proposed district,  which shall be coterminous with the boundaries of the county.
3. The necessity for the district,  including a statement that the public interest,  convenience and necessity will be promoted by establishing the district.
4. A general statement of the television translator and relay facilities which are proposed to be operated and services to be provided by the district.
5. Such other matters as the board may deem necessary.
B. The resolution shall set a date for a hearing on the resolution,  not less than twenty-one nor more than forty days from the date of the resolution. The notice of the hearing shall contain substantially all the information contained in the resolution and shall be published once each week for at least three consecutive weeks before the hearing in a newspaper of general circulation in the county and shall be posted at least three weeks before the hearing in at least three public places in the county. The board shall meet at the time and place fixed for the hearing. At the hearing the board shall hear all persons who wish to appear in favor of or against establishment of the district.
C. If,  after the hearing,  it appears to the board that the public interest,  convenience and necessity will be served by establishing the district,  the board shall declare its findings and order the formation of the television improvement district under the designated corporate name. The board shall file a certified copy of the proceedings with the county recorder.
D. Any party aggrieved by the action of the board under this section may bring an action in the superior court in the county in which the district is located to set aside the action of the board. The action must be instituted not more than thirty-five days after entry of the order forming the district and shall be heard in a trial de novo.
E. The board of supervisors may pay the necessary costs incurred in connection with the formation of the district from any funds available for such purpose.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1103 - Board of directors; powers and duties; fund

48-1103.
Board of directors;  powers and duties;  fund
A. The board of supervisors shall serve as the board of directors of the district. The directors are not entitled to compensation for their services as such but are entitled to reimbursement for their necessary expenses in attending district meetings and traveling in and out of state when necessary to carry on the affairs of the district.
B. The board of directors may on behalf of the district:
1. Sue and be sued,  enter into all contracts,  including intergovernmental agreements pursuant to chapter 7,  article 3 of this title,  necessary and required for the construction,  acquisition and maintenance of facilities and operation of the district and generally do all things which it may consider necessary and in the interests of the district.
2. Adopt administrative rules and such other rules as may be necessary to operate a television translator and relay system within the district.
3. Appoint a treasurer,  who may be the county treasurer,  and an attorney,  who may be the county attorney.
4. Employ a general manager,  chief engineer and other employees it may consider desirable and necessary to carry out the purposes of the district. Any work required by the district may be performed by regular county employees upon assignment by the board of supervisors,  except that such employees shall not be assigned to construction projects with an estimated cost of five thousand dollars or more.
5. Acquire,  construct,  hold,  maintain and sell,  lease or otherwise dispose of property in the name of the district as necessary to operate and execute any authorized function of the district.
6. Accept grants,  gifts and donations of money or property from any source.
C. The board shall:
1. Keep a proper record of all proceedings of the board,  which shall be open to public inspection.
2. Pay the necessary and incidental expenses of the district. All monies received by the district shall be deposited in a special fund established by the county treasurer to be expended by the board to effectuate the provisions and purposes of this article. Monies not immediately required for purposes of this article may be invested by the treasurer in the same manner as other public monies. The district funds are subject to annual or other audits as provided by law.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1104 - Financial statement; levy and collection of taxes

48-1104.
Financial statement;  levy and collection of taxes
A. On or before July 1 each year the board of directors shall prepare a full and complete statement of the financial affairs of the district for the preceding fiscal year and an estimate of the amount of money necessary to be raised to defray district expenses during the next fiscal year. The estimate shall be fully itemized and take into account any deficit or surplus from the preceding fiscal year.
B. The board shall certify the estimate,  and at the time county taxes are levied the board of supervisors shall levy a tax sufficient to raise the amount of the estimate. The taxes shall be assessed,  levied and collected in the same manner as county taxes.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1105 - Division of county in which district is organized; dissolution of district

48-1105.
Division of county in which district is organized;  dissolution of district
A. In the case of a division of a county in which a television improvement district is organized:
1. If the new county does not contain any area not previously included in the district,  the district shall be deemed divided and continue with the new county's board of supervisors acting as the board of directors of the new district within its respective county. The old district's monies and liabilities shall be apportioned according to the proportion of the assessed valuation of the old district remaining in the new district.
2. If the new county includes any area not previously included in the district:
(a) The old district's monies shall be apportioned according to the proportion of the assessed valuation of the old district remaining in the new county.
(b) Within six months of the new county's organization the new county's board of directors shall by resolution determine whether to dissolve the district pursuant to subsection B of this section or to establish a new countywide district pursuant to and subject to the procedural requirements of section 48-1102.
B. A television improvement district may be dissolved by its board of directors by utilizing the procedures prescribed by section 48-1102 if the board determines that the district is no longer necessary to promote the public interest,  convenience and necessity. Title to the assets and any monies and liabilities of the district shall be transferred to the county in which the district is organized.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1201 - Definitions

48-1201.
Definitions
In this article,  unless the context otherwise requires:
1. " Assessment"  means a tax assessment made under this article for the purpose of financing the maintenance and operating costs of the district.
2. " Board"  means the district board of directors.
3. " Chairman of the board"  means the person designated to preside over meetings of the board of directors.
4. " Clerk"  or " district clerk"  means the clerk of the board of supervisors.
5. " Community park"  means an area of developed or undeveloped land within the boundaries of a district not exceeding one hundred sixty acres in size which has been dedicated for unrestricted public use by a county,  city or town or private entity.
6. " Department"  means the parks and recreation department or the agency exercising the functions of a parks and recreation department of the county in which the major portion of the community park maintenance district is located or proposed to be established.
7. " District"  means a community park maintenance district established pursuant to this article.
8. " Lot"  includes any portion,  piece,  parcel or subdivision of land except a railroad right-of-way.
9. " Maintain"  or " maintenance"  means the maintenance of community parks certified for inclusion within a district by the board. Maintenance does not include capital improvements in community parks of any kind.
10. " Operating costs"  includes personnel,  equipment,  necessary capital investments in maintenance of related real property and related costs.
11. " Owner"  means the person in whose name legal title appears by recorded deed,  or the person in possession under claim of title,  as the person exercising acts of ownership for himself or as the personal representative of the owner,  including the governing boards of school districts owning property within the district.
12. " Time of delinquency"  means the time when assessments become delinquent.
13. " Treasurer"  or " district treasurer"  means the treasurer of the county in which the major portion of the district is situated.
14. " Unincorporated district area"  means any portion of a district not within the limits of an incorporated city or town.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1202 - Establishment of community park maintenance district; territory; purpose; approval

48-1202.
Establishment of community park maintenance district;  territory;  purpose;  approval
A. In addition to the requirements for the establishment of a community park maintenance district as set forth in section 48-261,  a district shall:
1. Include contiguous territories located in one or more counties.
2. Be formed only for the purpose of maintaining existing community parks that are certified by the board for inclusion in the district. The board of directors,  subject to available tax revenues,  may certify any existing community park within the district's boundaries that will facilitate and encourage the use and enjoyment of recreational land within the district.
3. Be approved by a vote of the board of supervisors for each of the counties in which the community park maintenance district is to be located,  if proposed for territory that is located in more than one county.
B. A leaseholder of real property is not authorized to sign a formation petition or a boundary change petition,  and the board of supervisors may accept only the signature of the real property owner.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1206 - Establishment of community park maintenance district; denial of petition; costs

48-1206.
Establishment of community park maintenance district;  denial of petition;  costs
A. Following the hearing,  if it appears after consideration of all objections that the petition is signed by the requisite numbers of registered voters,  that the proposed maintenance and operating program for community parks within the district is necessary and that the public health,  comfort,  convenience,  necessity or welfare will be promoted by establishment of the district,  the boards of supervisors,  by formal order,  shall declare its findings,  establish the boundaries and declare the district organized under a corporate name by which it shall be known in all proceedings. The boards of supervisors shall eliminate any territory described in the petition which it finds will not be benefited by establishment of the district. After the formal order of establishment the district is a body corporate with the powers of a municipal corporation for the purposes of carrying out the provisions of this article.
B. If the district is established,  certified bills covering the costs of the boards of supervisors and the disbursements of the petitioners shall be presented to the board of directors of the district and paid from funds of the district. If the boards of supervisors find that the territory described in the petition should not be incorporated into a community park maintenance district,  the boards shall dismiss the proceedings and may collect the costs on the bond of the petitioners.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1208 - Board of directors; qualifications; term; appointment; election; compensation; expenses

48-1208.
Board of directors;  qualifications;  term;  appointment;  election;  compensation;  expenses
A. A district having an area of one hundred sixty acres or more shall be governed by a board of at least three directors. Members of the board of directors shall be registered voters of the district and,  after the initial members,  shall be elected by the registered voters of the district. The number of directors and the dates of elections and of expiration of terms of the directors shall be specified in the petition for establishment of the district pursuant to section 48-261. Candidates for a district board office shall file nominating petitions with the board of supervisors as prescribed by title 16,  chapter 3. If only one person files or no person files a nominating petition for an election to fill a district office,  the board of supervisors may cancel the election for the position and appoint the person who filed the nominating petition to fill the position. If no person files a nominating petition for an election to fill a district office,  the board of supervisors may cancel the election for that office and that office is deemed vacant and shall be filled as otherwise provided by law. A person who is appointed pursuant to this section is fully vested with the powers and duties of the office as if elected to that office.
B. A director who resides in an area which is deleted from the district during the director's term of office shall continue to serve until the next regular election,  and until the director's successor is elected and qualified. If the director's term does not expire at that time,  a new qualified director shall be elected to serve out the unexpired portion.
C. A district having an area of less than one hundred sixty acres shall be governed by the boards of supervisors or their designees of the counties in which the district is located,  and the boards of supervisors shall constitute the board of directors of the district.
D. Members of the board are not eligible to receive compensation but are eligible for reimbursement of expenses pursuant to title 38,  chapter 4,  article 2.
E. The board of directors shall annually elect from among its members a chairman of the board to serve as the chief executive officer of the board of directors of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1209 - Powers of community park maintenance district

48-1209.
Powers of community park maintenance district
In addition to the powers specifically granted,  a community park maintenance district,  acting through its board of directors,  may:
1. Maintain community parks certified for inclusion within the district by the board of directors.
2. Acquire in the name of the district any real or personal property or interest in property by gift,  purchase,  condemnation or otherwise and own,  control,  manage or dispose of such property or interest if necessary or convenient for the purpose specified in paragraph 1. Private funds or contributions received by a district for the purpose of defraying expenses of work done under its direction may be expended by the district in compliance with the terms and conditions under which such funds are received,  provided the terms and conditions meet the approval of the board and are within the scope of the statutory powers and duties of the district.
3. Join with any other community park maintenance district,  municipality or federal or state agency in the maintenance of community parks,  located within or without the district,  certified for jurisdictional inclusion in the district by the board. No community park may be maintained within an incorporated city or town or within one-half mile of an incorporated city or town without the consent of the governing body of the city or town as evidenced by a formal resolution or ordinance of approval.
4. Sell,  lease or otherwise dispose of any property of the district or interest in the property if such property is no longer required for the purposes of the district or if use of it may be permitted without interfering with the use to which it is put by the district.
5. Sell or otherwise dispose of any by-product resulting from the maintenance of community parks within the district.
6. Pay expenses incidental to the exercise of its powers.
7. Employ staff to perform maintenance of community parks within the district.
8. Formulate and adopt rules and regulations necessary to operate community parks included within the district.
9. Levy a tax assessment pursuant to this article on the real property of the district sufficient to pay the maintenance and operating costs of the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1210 - Tax levies; delinquency assessment

48-1210.
Tax levies;  delinquency assessment
A. Maintenance and related operating costs incurred by each district shall be paid from revenues derived from an annual tax levy on the real property located within the district. The real property of the district remains liable to taxes for payment of the prorated maintenance costs within the district until paid in full.
B. If the district fails in any fiscal year to collect sufficient revenues through the regular tax levy to pay the required costs of community park maintenance within the district,  the difference may be made up by an emergency levy in the current fiscal year under the restrictions of section 48-1211,  subsection C,  and,  if not so made up,  shall be included in a required levy the forthcoming fiscal year.
C. On or before July 1 of each year the board of directors shall estimate the amount of money necessary to be raised by taxation to defray maintenance and operation costs,  taking into account any deficit or surplus from the preceding year,  but not exceeding eighteen per cent of the appraised market value of the community park. The board shall certify the estimate to the county boards of supervisors on or before August 15.
D. The boards of supervisors,  at the time of levying general county taxes,  shall levy and cause to be collected in the manner prescribed by law for county taxes a tax upon the real property located in the district,  based upon the current assessment rolls,  sufficient to pay the amount certified by the board of directors. If the board of directors fails to certify to the boards of supervisors the amount necessary,  the boards of supervisors shall ascertain the amount which should have been certified and shall levy and cause to be collected a tax sufficient to produce that amount.
E. The tax,  when collected,  shall be paid into the county treasury of the county in which the major portion of the district is situated to the credit of the maintenance and operating fund of the district. The monies shall be used strictly for the payment of maintenance and related operating costs incurred by the district.
F. The boards of supervisors shall annually establish a time of delinquency for payment of the tax levied pursuant to this section. The failure to pay the regular tax when due subjects the owner of the real property in question to an additional delinquency assessment of fifteen per cent in addition to the amount already owed.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1211 - Fees, rentals and service charges; reserve fund

48-1211.
Fees,  rentals and service charges;  reserve fund
A. The board of directors may charge and collect fees,  rentals and service charges for any service performed or property furnished by the district. Revenue derived from such sources shall be paid into the maintenance and operating fund of the district established pursuant to section 48-1210,  subsection E or to the reserve fund established pursuant to subsection B of this section.
B. The proceedings for the collection of a tax levy under section 48-1210 may provide for the establishment of a reserve fund in an amount found by the board of directors to be sufficient to secure payment of all potential maintenance and operating costs if the regular tax levy fails to collect sufficient monies to fund ordinary maintenance and operating costs for the district. The reserve fund may be funded from either excess revenues from the regular tax levy or from fees,  rentals and service charges collected pursuant to this section.
C. Whenever the regular tax levy generates revenues insufficient to meet actual maintenance and regulated operating costs for the district in any fiscal year,  the reserve fund shall be exhausted before making an emergency assessment levy on the real property located in the district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1212 - Dissolution of community park maintenance district; disposition of property; tax for outstanding indebtedness

48-1212.
Dissolution of community park maintenance district;  disposition of property;  tax for outstanding indebtedness
A. A district organized under this article which has no outstanding legal indebtedness may be dissolved on a vote of a majority of the registered voters of the district at a special election called by the board of directors on the question of dissolution. If a majority of the votes cast favors dissolution,  the board shall by resolution declare the district dissolved. Within fifteen days after its adoption,  a certified copy of the resolution shall be filed with the clerk of the boards of supervisors of the counties in which the district was located.
B. Upon dissolution of a district the property of the district which is located in the corporate limits of a city or town vests in that city or town. Other property of the district vests in the county. Any funds of the district at the time of dissolution shall be transferred to the incorporated city or town and to the county in direct proportion to the assessed valuation of taxable real property within the city,  town or county,  respectively,  as it appears on the current assessment rolls.
C. After dissolution of a district,  if it appears that there remains unpaid a legal indebtedness,  the boards of supervisors of the counties in which the district was located shall levy a tax on the real property within the district,  as it existed at the time of dissolution,  sufficient to pay the indebtedness and interest on the indebtedness and shall pay the indebtedness and interest from the proceeds of the tax.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1301 - Definitions

48-1301.
Definitions
In this chapter,  unless the context otherwise requires:
1. " Board"  means the board of directors of a district.
2. " Council"  means the cotton research and protection council established by title 3,  chapter 10.
3. " District"  means a cotton pest control district established pursuant to this chapter.
4. " Pest"  means any form of animal or plant life that is detrimental to cotton production.
5. " Producer"  means a person who farms and produces cotton in a district or proposed district.
2023 Arizona Revised Statutes › Title 48 - Special Taxing Districts › § 48-1302 - Petition to form a district

48-1302.
Petition to form a district
Any group of cotton producers in a proposed cotton pest control district may petition the cotton research and protection council to establish a district under this chapter to prevent or eradicate one or more cotton pests. Any district to be formed under this chapter shall require the unanimous consent of the cotton producers to be included in the district before formation of the district shall be allowed.