Title 48 — Special Taxing Districts

A. The legislature finds that the upper San Pedro groundwater basin is a major source of water for the residents of Cochise county and for the personnel and operations of Fort Huachuca, and that Fort Huachuca and the residents of the basin are dependent on the withdrawal of water…

In this chapter, unless the context otherwise requires: 1. "Board" means the elected board of directors of the upper San Pedro water district formed pursuant to this chapter. 2. "County" means the county in which the district is located. 3. "Department" means the department of wa…

B. The purpose and goal of the district are to maintain the aquifer and base flow conditions needed to sustain the upper San Pedro river and to assist in meeting the water supply needs and water conservation requirements for Fort Huachuca and the communities within the district. …

B. The district is regarded as performing a governmental function in carrying out the purposes of this chapter and is not required to pay taxes or assessments on any of the property acquired or constructed, on the activities of the district in maintaining and caring for the real …

A. Beginning thirty days after the date on which the board of directors is elected, the district shall be administered by a board of directors of seven persons who shall be qualified electors of the district. B. A board of directors shall be elected as prescribed in this section.…

A. The county board of supervisors of a county in which the upper San Pedro water district is authorized pursuant to section 48-6403, on request of the organizing board of the district appointed pursuant to section 48-6416, may submit to a vote of the qualified electors of the pr…

A. The board shall hold regular meetings every calendar quarter and additional meetings on the call of the chairperson or a majority of the members of the board. The secretary-treasurer shall give at least three days' notice of each meeting to each member of the board in addition…

A. The board shall determine its organizational and procedural structure, adopt, amend or repeal bylaws, rules and forms consistent with the requirements of this chapter and prescribe a system of accounts. B. The board may: 1. Manage and conduct the business and affairs of the di…

1. Modify the district's comprehensive plan at least every ten years to include measurable objectives to be met within ten years after the modification and to make any additional changes the board determines are necessary to achieve the goal of the district. The district shall co…

1. Engage in the retail sale of potable water to customers in the district. 2. Require the use of a water measuring device for any well in the district, except as a condition in a contract with the district. 3. Impose mandatory conservation requirements on persons in the district…

A. Except as provided in subsection C of this section and sections 48-6412 and 48-6413, a person who proposes to offer subdivided lands, as defined in section 32-2101, for sale or lease in the district shall apply for and obtain a determination of adequate water supply from the d…

A. If the director determines pursuant to sections 45-108 and 45-108.04 that an adequate water supply does not exist for a proposed subdivision in the district, the subdivider may apply to the director for an exemption from the water adequacy requirements in section 48-6411, subs…

A. A subdivider may apply to the director for an exemption from the water adequacy requirements in section 48-6411, subsections A and B pursuant to this section on a form prescribed by the director. The director shall grant the exemption if the subdivider demonstrates to the sati…

[Repealed or reserved.]

[Repealed or reserved.]

1. Five members who are appointed by the governor and who are qualified electors of the proposed district, one of whom may represent a city that is located in the proposed district and that has a population of thirty-five thousand persons or more, one of whom may represent a city…

The district may generate monies for the benefit of the district by any of the following: 1. The transaction privilege tax levied pursuant to section 48-6432. 2. The sale of water or water rights that are owned by the district. 3. User fees for services provided by the district a…

A. If approved by the voters pursuant to section 48-6406, the board may levy a transaction privilege tax on the business of operating a municipal water delivery system in the district pursuant to this section. The tax shall not be levied at a rate of more than fifty cents per tho…

A. The board may authorize, issue and sell negotiable revenue bonds for any lawful district purpose. The bonds may be in one or more series and may be secured by revenues received pursuant to this article. The bonds may have different dates, be payable in a medium and at differen…

B. The district shall also prepare an operation budget for each fiscal year covering operations and including capital items. The budget shall consist of a full and complete statement of all incoming receipts and expenditures for the past fiscal year and an estimate of anticipated…

A. The district shall make and submit to the president of the senate and the speaker of the house of representatives on or before December 1 of each year a report containing a full and complete description of all actions taken by the district during the preceding fiscal year to m…

A. The auditor general shall perform a special audit of the upper San Pedro water district that covers the first five years of the district's operation and the operation of the district's organizing board. The audit is due and shall be completed within six months after the close …