Title 48 — Special Taxing Districts

In this chapter, unless the context otherwise requires: 1. "Adjacent Building": (a) Means a building that is both: (i) Owned by a district established pursuant to this chapter on or before September 26, 2025 and operated by the district or the professional baseball franchise orga…

A. The board of supervisors of each county having a population of more than one million five hundred thousand persons or any county in which a major league baseball organization has established or seeks to establish a spring training operation may organize a countywide district t…

A. The board of directors, on behalf of the district, may: 1. Adopt and use a corporate seal. 2. Sue and be sued. 3. Enter into contracts, including intergovernmental agreements under title 11, chapter 7, article 3, as necessary to carry out the purposes and requirements of this …

A. From the taxes and surcharges levied pursuant to article 2 of this chapter for use with respect to major league baseball spring training, the district may acquire land and construct, finance, furnish, maintain, improve, operate, market and promote the use of existing or propos…

Services provided by a county to a county stadium district are subject to reimbursement pursuant to section 11-251.06.

A. The district treasurer shall maintain a county stadium district fund consisting of all monies received by the district, including: 1. Payments received from leasing, subleasing or renting property owned, leased or controlled by the district. 2. Revenues received by the distric…

A. Beginning in 2010 and every three years thereafter, the auditor general shall contract with an independent auditor to conduct a performance audit as defined in section 41-1278, including a financial audit, of each district organized under section 48-4202, subsection B. The ind…

A. Each district established pursuant to section 48-4202, subsection B shall maintain on its official website a database of expenditures made by the district. The database shall allow users to: 1. Search and aggregate payments by payee. 2. Search and aggregate payments by project…

A. Not later than June 30 each year the board of directors shall hold a public hearing to adopt and submit to the clerk of the county board of supervisors a budget for the following fiscal year which shall include: 1. Receipts during the past fiscal year. 2. Expenditures during t…

A. If the board of directors of a district established pursuant to section 48-4202, subsection A determines that it is necessary in order to retain, attract or relocate a major league baseball spring training operation, the board may levy and, if levied, the department of revenue…

A. The board of directors of a district established pursuant to section 48-4202, subsection C shall provide by intergovernmental agreement for the imposition and collection of an assessment from prime commercial lessees of Arizona board of regents' property in the district. B. Th…

A. If the board of directors of a district established pursuant to section 48-4202, subsection A in a county with a population of less than one million five hundred thousand persons, according to the most recent United States decennial census, determines that it is necessary in o…

A. The board of directors of a district established pursuant to section 48-4202, subsection B by resolution may seek authority for the district to levy a transaction privilege tax for multipurpose facilities or other taxes or charges pursuant to subsection E of this section, in a…

(Rpld. 1/1/56) A. Subject to subsection B of this section, the total amount of monies transmitted pursuant to section 42-1116, subsection D and sections 42-5032.03, 42-6018 and 42-6113 may not exceed $500,000,000. B. Beginning from and after December 31, 2026 through December 31,…

1. The entity or individual, or any successor in interest to the entity or individual, terminates any lease or other agreement with the district for use of the major league baseball facility that is owned by the district pursuant to this chapter and operated by the district or th…

A. The district, through the board of directors, may: 1. Issue negotiable county stadium district bonds in a principal amount as in its opinion is necessary to provide sufficient monies for its activities under section 48-4204, maintaining sufficient reserves in the county stadiu…

Bonds issued under this article are obligations of the county stadium district, are payable only according to their terms from revenues from the taxes and surcharges levied pursuant to article 2 of this chapter and are not general, special or other obligations of this state or th…

The board may submit any bonds issued under this article to the attorney general after all proceedings for their authorization 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…

County stadium district bonds issued under this article 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 …

This state pledges to and agrees with the holders of the bonds and other obligations authorized under this article that it will not limit, alter or impair the rights vested in the county stadium district to collect and receive monies, including the taxes and surcharges levied pur…