Title 48 — Special Taxing Districts

No employees' retirement plan heretofore adopted or entered into by a district and now in effect shall be affected by any provision of this article; and any such plan may be continued in all respects as though this article had not been enacted.

In this article, unless the context otherwise requires: 1. "Board of directors" means the board having charge of the management and affairs of the district. 2. "Contribution related to plant for pumping" means an amount computed as follows: There shall be determined a ratio per c…

A. In the exercise of the powers granted them by law, districts, acting through their respective boards of directors, shall have the additional power to make voluntary contributions of money to the state of Arizona and to any county, city, town, school district or other political…

Until otherwise provided by law, the county treasurer shall remit to the county, school districts, cities, towns, other political subdivisions and the state of Arizona all sums received by him as voluntary contributions, in the same manner as property taxes are now distributed, a…

A. Any district, public official, person or political subdivision not satisfied with a determination made by the department of revenue pursuant to this article shall be entitled to the same remedies provided for under title 42. B. Any district, public official, person or politica…

Districts operating pursuant to a contract with the United States of America shall make any of such voluntary contributions only after having obtained the approval of the secretary of the interior of the United States and subject to the reclamation act of 1902, as amended and sup…

In the performance of all duties and functions under this article the department of revenue and its director shall have all the powers granted under title 42, chapter 1, article 1.

The provisions of title 44, chapter 10, article 1, shall not apply to any conduct or activity of a district organized pursuant to this title, which conduct or activity is approved by a statute of this state or of the United States or by the corporation commission or an administra…

A. If any special taxing district acquires real or personal property, whether by purchase, exchange, condemnation, gift or otherwise, the governing board shall pay to the county treasurer any taxes on the property that were unpaid as of the date of acquisition, including penaltie…

A. Each district organized under this title and not exempted under subsection C of this section shall submit an annual report as prescribed by this section that contains the following information: 1. A schedule of the beginning and ending fund balances and all revenues and expend…

A. Each district organized under this title and not exempted by subsection D of this section shall submit the annual budget most recently adopted by the district to the county board of supervisors and the county treasurer. The district budget shall be prepared consistent with the…

A. Each district that is organized under this title, that is not exempt under subsection G or H of this section and that is required to make an annual report under this article shall have its reports audited in accordance with generally accepted government auditing standards and …

A. On or before February 10 of the tax year, the county assessor shall transmit and certify to the property tax oversight commission and to the governing body of each county flood control district, county free library district, county jail district and public health services dist…

A. A fire district, community park maintenance district, sanitary district or hospital district for either a hospital or an urgent care center shall be created by the following procedures: 1. Any adult person desiring to propose creation of a district shall provide a legal descri…

1. For property that is assessed by the department of revenue, the assessed value is the full cash value as otherwise provided by law. 2. For property that is assessed by the county assessor, the assessed value is the limited property value unless otherwise provided by law for th…

A. Except as prescribed by subsection I of this section, a fire district, community park maintenance district or sanitary district shall change its boundaries by the following procedures: 1. Any adult person desiring to propose any change to the boundaries of a district shall pro…

A. Notwithstanding any other special taxing district organization or boundary change requirements, a special taxing district impact statement is required for each antinoxious weed district, pest control district, recreation center district, special road district and irrigation wa…

A. If a special taxing district is found to have been inactive for at least five consecutive years, and upon investigation the board of supervisors finds that the district has no future purpose as determined by the district board of directors and no current indebtedness, the boar…

A. The secretary of state shall promulgate sample petition forms, with instructions for completing the form, that comply with the requirements of this section. Petitions that conform to the sample form will be deemed to have complied with subsections B, C and D of this section. P…

A. Notwithstanding any provision of law for the formation of a special taxing district, the county board of supervisors has the absolute authority to deny the formation, other than under chapter 4, 11, 12, 17, 18, 19 or 22 of this title, of a special district in that county, if s…

A. A special taxing district that is organized pursuant to this title and that is submitting proposed district boundaries after November 1, 2007 shall include only entire parcels of real property within its proposed boundaries as determined by the county assessor and shall not sp…

A. In this article, "professional services" includes architect services, engineer services, landscape architect services, assayer services, geologist services and land surveying services and any combination of those services. B. If a term is used in this article and is defined in…

A. As an alternative to the methods described in this title for the procurement of design services and construction, the board of directors or other governing body of a special taxing district established under this title may elect to procure: 1. Construction under the design-bid…

A. If a district that is formed under this title and that has laws, regulations, plans or policies that are less restrictive than a federal or state regulation, rule, plan or policy, the district shall demand by any lawful means that the federal or state government coordinate wit…