Title 48 — Special Taxing Districts
37 chapters · 1,636 sections in this title.
A.R.S. § 48-4001 Establishment of district
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A. The board of supervisors of a county may adopt a resolution to establish a county jail district in the county for the purpose of acquiring, constructing, operating, maintaining and financing county jails and jail systems and juvenile detention facilities, but only if the inclu…
A.R.S. § 48-4002 Board of directors; administrative powers, duties and immunities
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A. The county board of supervisors shall serve as the board of directors of the district. The directors are not eligible to receive compensation for their services as such but are eligible for reimbursement for their necessary expenses in attending district meetings and traveling…
A.R.S. § 48-4003 Functional powers and duties
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A. A county jail district with the concurrence of the sheriff may enter into intergovernmental agreements with the United States, this state, any county, incorporated cities and towns and any other governmental entity to maintain and operate jails and juvenile detention facilitie…
A.R.S. § 48-4004 Juvenile detention facilities
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A. If a county jail district was established before August 6, 1999 or if approved pursuant to section 48-4023.01, the board of supervisors may adopt a resolution authorizing the district to acquire, construct, operate, maintain and finance juvenile detention facilities. B. The re…
A.R.S. § 48-4005 Management of juvenile detention facilities
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Notwithstanding any provisions in this article authorizing the sheriff to operate and manage facilities of the district, the presiding judge of the juvenile court shall supervise the juvenile detention facilities as provided in section 8-306 and may appoint a person of good moral…
A.R.S. § 48-4021 Community corrections taxes; election
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A. If approved at an election pursuant to this section, the district board of directors may levy either an excise tax in the district as provided by section 48-4022 or an ad valorem tax on the taxable property in the district as provided by section 48-4023. A district may not lev…
A.R.S. § 48-4022 Excise tax
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A. The board of directors of a district in a county having a population of less than one million five hundred thousand persons according to the most recent United States decennial or special census may by resolution order the approval of a district excise tax to be placed on the …
A.R.S. § 48-4023 Property tax levy
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A. If a majority of the qualified electors voting at an election held pursuant to section 48-4021 approves a county jail district ad valorem property tax, on or before the third Monday in August each year the district shall certify to the county board of supervisors the amount of…
A.R.S. § 48-4023.01 Property tax levy for juvenile detention facilities
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A. If a majority of the qualified electors voting at an election held pursuant to section 48-4021 approves an ad valorem property tax for the district that includes juvenile detention facilities or if a majority of the qualified electors voting at an election held pursuant to sec…
A.R.S. § 48-4024 County maintenance of effort
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A. The county in which a county jail district is established shall maintain its support of corrections facilities and services operated, maintained and performed by the district. If the district includes juvenile detention facilities and services, the county shall also maintain i…
A.R.S. § 48-4024.01 County alternative maintenance of effort
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A. A county having a population of five hundred thousand persons or less, in circumstances described in subsection D of this section and in which a county jail district is established shall maintain its support of corrections facilities and services operated, maintained and perfo…
A.R.S. § 48-4025 County jail district general fund; annual audit
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A. The board of directors shall establish and administer a county jail district general fund consisting of revenues from approved taxes under this article, county maintenance of effort payments under section 48-4024 or 48-4024.01 and any other available revenues for that purpose …
A.R.S. § 48-4026 Adjustment of municipal expenditure limitation
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Pursuant to article IX, section 20, subsection (4), Constitution of Arizona, if a city or town enters into an intergovernmental agreement for the district to maintain and operate a jail for the municipality under section 48-4003, the economic estimates commission shall adjust the…