Title 48 — Special Taxing Districts
37 chapters · 1,636 sections in this title.
A.R.S. § 48-2837 Objection to extent of assessment district; hearing; modified assessment district; special action
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A. If the cost of the proposed flood protection facility is made chargeable on an assessment district, objections to the extent of the district to be assessed to pay the expenses of the improvement may be made by an owner in the proposed assessment district within twenty days aft…
A.R.S. § 48-2838 Resolution ordering improvement; notice; proposals; alternative procurement methods
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A. The board may order by resolution the construction or acquisition of the proposed flood protection facility described in the resolution of intention if: 1. No objections as to the extent of the proposed assessment district have been filed within the prescribed time. 2. If any …
A.R.S. § 48-2839 Assessment of public property
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A. If a lot, acre or parcel belonging to the United States, an Indian tribe or community, this state, a county, city or school district or any other political subdivision or institution of this state or a county is included in the assessment district, the board, in the resolution…
A.R.S. § 48-2840 Payment of costs by flood protection district
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The board may order in the resolution of intention that all or part of the cost of any work be paid from the treasury of the flood protection district from the fund it designates when so ordered. The board, in making up the assessment, shall first deduct from the whole cost such …
A.R.S. § 48-2841 Proposals; bond; award of contract; entering into contract; liability on bond
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A. If the board invites proposals for construction of the flood protection facility, written and signed proposals shall be submitted accompanied by a bond payable to the flood protection district in an amount of at least ten per cent of the aggregate proposal. B. The board, in op…
A.R.S. § 48-2842 Form and execution of contract; supervision of performance; surety
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A. The district shall make all written contracts and receive all bonds authorized by this article. The contracts shall specify a reasonable time for completing the flood protection facility. B. The board may prescribe a form for the contract that is not inconsistent with this art…
A.R.S. § 48-2843 Bonds required from contractor
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Before executing the contract, the contractor shall file with the district a performance bond in the form prescribed in section 34-222 and a payment bond in the form prescribed in section 34-223.
A.R.S. § 48-2844 Diagrams of property affected; estimate of benefits; assessment; warrant
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B. After the board has approved, certified and dated the diagrams, they shall be filed in the office of the flood protection district. C. At any time after a contract has been executed for construction of the flood protection facility, the district shall estimate or cause to be e…
A.R.S. § 48-2845 Delivery of warrant and assessment to contractor; demand for payment; release of assessments; review of assessment
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A. After the warrant and assessment are recorded pursuant to section 48-2844, they shall be delivered to the person charged by the board with the duty of making demands for the payment, together with one of the diagrams. By virtue of the warrant, that person may demand and receiv…
A.R.S. § 48-2846 Action against property owner to collect assessment
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A. If the owner of a lot, acre or parcel of property that received an assessment files a request that no bonds be issued against the owner's lot, acre or parcel, at any time after thirty-five days from the date of the warrant, the district may sue the owner of the lot, acre or pa…
A.R.S. § 48-2847 Invalidity of liens or bonds; extent of validity; means to secure interest of persons damaged
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A. If the lien of an assessment or reassessment or of a bond issued to represent the amount assessed on any lot, acre or parcel is held invalid by a court because a portion of the improvement ordered was not within the power of the board to order or was not properly embraced in t…
A.R.S. § 48-2848 Correctness of assessment; reallocation of assessment
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A. After an assessment has been approved by the board, all persons having an interest in any lot, acre or parcel assessed may request the board in writing to modify or correct an assessment. The board may order such a modification or correction of the assessment, on the record, t…
A.R.S. § 48-2849 Issuance of improvement bonds; fund for payment of bonds
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B. All amounts collected from the special assessments shall be placed in the special fund and shall not be used for any purpose other than payment of the principal and interest of the bonds.
A.R.S. § 48-2850 Description of improvement bonds in resolution and notices
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B. All other proceedings for the work up to and including the approval of the assessment by the board, including demand for payment of the several assessments and the return and recording, shall be conducted as provided in this article.
A.R.S. § 48-2851 List of unpaid assessments; issuance of bonds; denominations; due date; certificate of completion
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A. After the prescribed time from the date of the warrant has expired and after the flood protection district has recorded the return, the board shall make and certify a complete list of all unpaid assessments. B. If any person, before certification of the list, presents to the b…
A.R.S. § 48-2852 Form of bonds
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A. The bonds shall be signed by the chairman or president of the board, attested by the clerk or secretary and sealed with the corporate seal of the district, and the interest coupons, if any, shall bear the facsimile signature of the chairman and secretary of the district. B. Th…
A.R.S. § 48-2853 Certification of unpaid assessments; payments by installment; interest; payments in advance
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A. The board, at the time it certifies the list of unpaid assessments, shall write the word "certified" on the record of the assessment opposite each unpaid assessment included in the list, and all assessments cease to be payable in cash and are thereafter payable only in equal a…
A.R.S. § 48-2854 Collection of assessments by taxation
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A. The installments of principal and interest on the bonds shall be collectible in the manner and by the officers provided by law for the collection and enforcement of state and county ad valorem taxes and the ad valorem taxes levied by the district. B. The time for payment of th…
A.R.S. § 48-2855 Procedure if assessment declared void
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A. If the assessment on a lot, acre or parcel levied for an improvement under this article, or part of an improvement, or the entire assessment, is adjudged void for any reason, the board shall levy and assess on the lot, acre or parcel on which the assessment has been held void,…
A.R.S. § 48-2856 Failure to hold or adjourn scheduled hearing; subsequent hearing
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[Repealed or reserved.]
A.R.S. § 48-2857 Proof of publication and posting
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Unless otherwise provided, proof of publication, posting or mailing of resolutions or notices shall be made by the affidavit of the person required to make publication or do the posting. The affidavit shall state the manner of publication or posting and the dates, shall have atta…
A.R.S. § 48-2858 Public records; duties of engineer
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A. The district shall keep the records required by this article at the district office. The records shall be open to inspection during office hours. B. The engineer shall do the surveying and all other engineering work necessary under this article. Every certificate signed by the…
A.R.S. § 48-2859 Bond anticipation notes; form; procedures applicable
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B. Bond anticipation notes shall be paid solely from the proceeds of the sale of improvement bonds and monies collected from property owners who want to pay all or part of their assessments in cash before the filing of the certified list of unpaid assessments as provided in secti…
A.R.S. § 48-2860 Deficiency in collections
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If there is a deficiency in the revenues collected from the special assessments by reason of the inadequacy of the method of collection, the district may make good the deficiency, reimbursing itself from the monies collected from the installments when they are received.
A.R.S. § 48-2861 Reallocation of assessments; public land exchange
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If a parcel of property that has been subjected to an assessment and a lien is exchanged to this state or the United States for another parcel of property in the flood protection district owned by this state or the United States, and the parcel of new private property receives su…