Title 48 — Special Taxing Districts
37 chapters · 1,636 sections in this title.
A.R.S. § 48-718 Recording documents
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The district shall file and record with the county recorder the order forming the district, the general plan of the district, the canvass of any general obligation bond election and any special assessments levied by the district. Copies of all such information shall be provided t…
A.R.S. § 48-719 General obligation bonds; tax levy; security
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A. At any time after the hearing on formation of the district, the district board, or, if before formation, the governing body, may from time to time order and call a general obligation bond election to submit to the qualified electors of the district or to those persons who are …
A.R.S. § 48-720 Revenue bonds; fees and charges
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A. At any time after the hearing on formation of the district, the district board may hold a hearing on the question of authorizing the district board to issue revenue bonds of the district to provide monies for any public infrastructure purposes consistent with the general plan.…
A.R.S. § 48-721 Special assessments; special assessment bonds
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A. The district board, by resolution and pursuant to the procedures prescribed by sections 48-576 through 48-589, as nearly as practicable, or such other procedures as the district board provides, may levy an assessment of the costs of any public infrastructure purpose, any opera…
A.R.S. § 48-722 Terms of bonds
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A. Notwithstanding article 2 of this chapter, 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…
A.R.S. § 48-723 District taxes; annual financial estimate and budget
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A. Except as provided in subsection D of this section and at any time after the hearing on formation of the district, the district board, or, if before formation, the governing body, may call an election to submit to the qualified electors of the district or to the persons qualif…
A.R.S. § 48-724 Dissolution of district
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A. The district may be dissolved by the district board by a resolution of the district board if the following conditions exist: 1. All of the property owned by the district has been or will be conveyed to the municipality, county or school district. 2. Either the district has no …
A.R.S. § 48-725 Wastewater treatment or drinking water facility and nonpoint source projects; loan repayment agreements; definitions
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A. Notwithstanding any other law, a community facilities district may construct, acquire or improve a wastewater treatment facility, drinking water facility or nonpoint source project with monies borrowed from or financial assistance including forgivable principal provided by the…
A.R.S. § 48-726 Jurisdictional limitation; organizational documents
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[Repealed or reserved.]
A.R.S. § 48-727 District website; district records database
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B. The database may not include: 1. Tax payment or refund data that includes confidential taxpayer information. 2. Work product in anticipation of litigation or other information that is subject to attorney-client privilege. 3. Any other information that is designated by law as c…
A.R.S. § 48-728 Public infrastructure acceptance; bond
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A. On completion of a discrete segment of public infrastructure, the individual or entity constructing the discrete segment of public infrastructure may submit a letter of completion to the governing body. Within thirty days after receiving a letter of completion, the governing b…
A.R.S. § 48-729 District board composition reconciliation; petition
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1. At any time after receipt of a petition signed by the owners of a majority of the privately owned real property within the boundaries of the district as measured by square footage or acreage, the district board may adopt a resolution to reconcile the district board composition…