Title 48 — Special Taxing Districts
37 chapters · 1,636 sections in this title.
A.R.S. § 48-1594 Entry of district assessment on tax rolls; classification of lands
1.3K chars
A. In each county in which any portion of the lands included within a district are located, the property tax roll shall include entries for assessments and special taxes levied upon lands of the district. B. The county assessor of each of the counties shall enter upon the rolls t…
A.R.S. § 48-1595 Tax levy on failure to certify estimates; levy for unpaid indebtedness
0.8K chars
A. If the board of directors neglects, fails or refuses to provide the estimates and certificates as the basis for the levy and collection of taxes at any time, the board of supervisors of the county in which the office of the district is located shall make the levy in such amoun…
A.R.S. § 48-1596 Delinquent taxes; sale of property for taxes
1.7K chars
A. All taxes assessed and levied under this chapter shall become due and delinquent and shall become a lien on the real property assessed at the same time as general county taxes. B. All provisions of the general revenue laws of the state providing for assessing, levying and coll…
A.R.S. § 48-1597 Payment of taxes by evidences of indebtedness; release of lands from bonded indebtedness
1.1K chars
A. Payment of taxes levied for district purposes may be made with matured bond interest coupons or warrants of a district at their par value when the aggregate amount of the coupons and warrants does not exceed the total amount of taxes due and to which aggregate amount a money p…
A.R.S. § 48-1598 Issuance of certificate of release upon payment of bonded indebtedness; exception
0.9K chars
Upon full payment of the indebtedness upon any parcel or parcels of land as provided by this chapter, the treasurer shall issue a certificate reciting the fact of such payment and deliver the certificate to the person making the payment. The certificate may be recorded in the off…
A.R.S. § 48-1599 Remittance of collections to district treasurer; division of collections into funds; disbursements; treasurer's report
3.6K chars
A. The county treasurer of each county containing a portion of any district, except the county treasurer of the county in which the office of the district is located, on or before the fifteenth day of each month shall remit to the district treasurer all monies, warrants, coupons …
A.R.S. § 48-1600 Use of tax funds; transfer of surplus funds
0.5K chars
All money raised by taxation on the estimated assessment and levy for purposes required by this chapter shall be applied to the objects for which the levy is made and shall be used for no other purposes, except that if there is a surplus in a fund at any time when there no longer…
A.R.S. § 48-1601 District warrants
1.8K chars
A. No claim shall be paid by the district treasurer until it has been allowed by the board of directors, and then only upon warrants signed by the president and countersigned by the secretary. The warrants shall state the date when the claim was allowed by the board and from what…
A.R.S. § 48-1602 Validity of liabilities incurred in excess of express authority
0.3K chars
The board of directors or other officers of the district may not incur any debt or liability by issuing bonds or otherwise in excess of the express provisions of this chapter, and any debt or liability incurred in excess of such provisions shall be void.
A.R.S. § 48-1603 Failure or neglect of officer to impress lien or collect taxes of district; remedy
0.7K chars
If the directors of a district, a board of supervisors, or officer of any board, or a county assessor or tax officer of any county, neglects or refuses to perform any official act necessary to create and impress a lien of taxes, or to collect taxes, as required by this chapter, a…
A.R.S. § 48-1604 Reimbursement for county services
0.1K chars
Services provided by a county to a power district are subject to reimbursement pursuant to section 11-251.06.
A.R.S. § 48-1611 General plan for proposed works; engineering services
1.4K chars
A. For the purpose of constructing, purchasing or acquiring power plants, power lines, generators, motors, transformers, poles, wire and works, and acquiring the necessary property and rights therefor, for the purpose of paying the first year's interest on the bonds authorized by…
A.R.S. § 48-1612 Election to authorize issuance of bonds
2.3K chars
A. Upon receiving the report from the engineer provided by section 48-1611, the board of directors shall proceed to determine the amount of money necessary to be raised and the character and extent of contract obligations to be undertaken to carry into effect the adopted plans an…
A.R.S. § 48-1613 Issuance of series bonds; terms of payment; interest rate; denominations
2.7K chars
A. The bonds of the district authorized to be issued at an election shall be designated as series bonds, and the series shall be numbered consecutively as authorized. All bonds of each series when issued shall be negotiable and of like force and effect. The bonds shall be payable…
A.R.S. § 48-1614 Issuance of bonds maturing in less than thirty years
0.5K chars
Any district may, by a majority vote of the electors of the district possessing the qualifications of electors as provided by this chapter, authorize the issuance of bonds which will mature in any number of years less than thirty, whereupon the bonds shall mature each successive …
A.R.S. § 48-1615 Issuance of additional bonds; priority of liens
0.9K chars
A. When the money provided by the previous issue of bonds has become exhausted by expenditures authorized by this chapter and it is necessary to raise additional money for such purposes, additional bonds may be issued by submitting the question to the qualified voters of the dist…
A.R.S. § 48-1616 Action to determine validity of bonds
2.7K chars
A. The board of directors, or any elector, taxpayer or real property owner within the district, or any person otherwise having an interest therein, may file an action in the superior court of the county in which the office of the district is located for the purpose of determining…
A.R.S. § 48-1617 Sale of bonds; notice
1.7K chars
A. The board may sell the bonds from time to time in such quantities as are necessary and most advantageous to raise money for the construction, purchase or lease of power plants, power lines, generators, motors, transformers, poles, wires and works, and otherwise to carry out th…
A.R.S. § 48-1618 Payment of bonds; release of lands from bond debt; exception
1.1K chars
A. The bonds and interest thereon shall be paid by revenue derived from an annual assessment and levy of taxes upon the real property of the district, and the real property of the district shall be liable to taxation for such payments. B. Any parcel or parcels of land which have …
A.R.S. § 48-1619 District bonds as legal investment for certain funds
0.4K chars
Bonds issued in compliance with this article shall be legal investments for all trust funds, funds of insurance companies, banks, banking institutions and trust companies, and for state and school funds. When any money or fund may by law be invested in bonds of cities, counties, …