Title 48 — Special Taxing Districts
37 chapters · 1,636 sections in this title.
A.R.S. § 48-6001 Definitions
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In this chapter, unless the context otherwise requires: 1. "Assessment" means a tax assessment made under this chapter for the purpose of financing the maintenance and operating costs of the district. 2. "Chairman of the board" means the person designated to preside over meetings…
A.R.S. § 48-6002 District establishment; memorandum of intent; petition; hearing
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A. A recreational corridor channelization district may be established in an area that is the subject of a watercourse master plan by the following procedures: 1. Any person desiring to propose the establishment of a district shall prepare and submit a memorandum of intent to the …
A.R.S. § 48-6003 Design concept report; watercourse, land, financial and governance plans; board
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A. On preliminary approval by the county board of supervisors for a plan for a district that provides for county cost sharing or on receipt of any comment from the county board of supervisors for a plan that does not provide for county cost sharing, the district's initial managem…
A.R.S. § 48-6004 Report submittal; petition; formation of district
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A. On completion of the design concept report, including finalization of the finance and governance plan, the initial management oversight committee shall submit the report to the county board of supervisors for its approval. The design concept report shall be accompanied by a pe…
A.R.S. § 48-6005 Board of directors; qualifications; expenses
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A. A district shall be governed by a board of five directors. Members of the board of directors shall be registered voters of the county. District directors shall serve four year terms. B. Members of the board of directors are not eligible to receive compensation but are eligible…
A.R.S. § 48-6006 Powers and duties of recreational corridor channelization district
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A. A recreational corridor channelization district, acting through its board of directors, may: 1. Acquire in the name of the district any real or personal property or interest in property by gift, purchase or otherwise and own, control, manage or dispose of such property or inte…
A.R.S. § 48-6007 Dissolution of recreational corridor channelization district; disposition of property; tax for outstanding indebtedness
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A. A district that is organized under this chapter and that has no outstanding legal indebtedness may be dissolved after a vote of a majority of the registered voters of the district at a special election called by the board of directors on the question of dissolution. If a major…
A.R.S. § 48-6008 Reimbursement for county services
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Services provided by a county to a recreational corridor channelization district are subject to reimbursement pursuant to section 11-251.06.
A.R.S. § 48-6009 Termination of formation authority; existing districts; effect on financial provisions
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A. Beginning July 1, 2015, a new district may not be formed pursuant to this chapter. B. This section shall not be construed to: 1. Limit the authority or otherwise affect the validity of any district formed pursuant to this chapter before July 1, 2015. 2. Affect the validity or …
A.R.S. § 48-6021 Special assessments; assessment lien bonds
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A. For purposes of financing its planning and the construction of its preliminary phase of improvements as prescribed by section 48-6006, subsection A, paragraph 9, the district board, by resolution and pursuant to the procedures as the district board provides, may levy an assess…
A.R.S. § 48-6022 Terms of bonds
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With respect to any bonds, the district board shall prescribe the denominations of the bonds, the size of each issue and the form of the bonds and shall establish the maturities, interest payment dates and interest rates, whether fixed or variable, not exceeding the maximum rate …
A.R.S. § 48-6023 Annual financial estimate and budget
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The district board shall make annual statements and estimates of the operation and maintenance expenses of the district, the costs of capital improvements to be financed by the district and the amount of all other expenditures for district purposes and enhanced services proposed …