Title 48, Special Taxing Districts

The governing body shall hear appeals from the assessments of benefits and shall determine them. The action of the governing body in approving or revising the assessments shall be final and conclusive. As soon as the governing body has passed upon the appeals, and the court has e…

A. Bonds shall be issued for the amount determined and assessed by the appraisers as revised by the governing body, and assessments for the amount shall remain of record in the office of the superintendent of streets. The assessments shall be payable in installments, as provided …

If there is a deficiency in the funds collected from the special assessments, the municipality shall make good the deficiency by transferring into the special fund out of its general fund an amount sufficient to make such deficiency good, reimbursing itself from the funds collect…

A. The governing body shall provide an appropriate procedure for permitting setoff of compensation and damages against assessments, for determining the owners or lienors who are entitled to payment of compensation and damages, for permitting owners or lienors, or both, to elect w…

A. In this article and article 1 of this chapter, unless the context otherwise requires: 1. "Assessment" or "assessment roll" means a special assessment made under the provisions of this article. 2. "Block" means any parcel of ground, whether regular or irregular, which is bounde…

A. When the public interest or convenience requires, the governing body of a municipality may: 1. Order the whole or any portion, either in length or width, of one or more of the streets of the municipality graded or regraded, paved or repaved, or otherwise improved or reimproved…

In addition to the powers granted in section 48-572, when the public interest or convenience requires, the governing body of a municipality may: 1. Establish pedestrian malls. 2. Prohibit, in whole or in part, vehicular traffic on a pedestrian mall. 3. Pay, from general funds of …

A. In addition to the purposes for which an improvement district may be formed under the provisions of section 48-572, an improvement district may be formed for the sole purpose of the operation, maintenance, repair and improvements of pedestrian malls, off-street parking facilit…

A. In addition to the purposes for which an improvement district may be formed under the provisions of section 48-572, an improvement district may be formed within a designated area to provide public service within the district at a higher level or greater degree than provided in…

A. Before ordering an improvement authorized by this article, the governing body of the municipality shall comply with both of the following: 1. Pass a resolution or ordinance of intention so to do, briefly describing the improvement. By the resolution or ordinance and the procee…

Before passing the resolution of intention, preliminary plans that show the location and the type and character of the proposed improvements and estimates of the cost and expenses of the proposed improvements shall be prepared and filed with the clerk. The assessment for any lot …

The resolution of intention shall be published in successive issues five times in a daily newspaper, or two times in a weekly or semiweekly newspaper, published and of general circulation in the municipality. The superintendent of streets shall also cause to be conspicuously post…

A. The owners of a majority of the frontage of the property fronting on the proposed improvement, or, when the cost of the improvement has been made chargeable upon a district, the owners of a majority of the frontage of property contained within the limits of the assessment dist…

A. In determining protests and objections, the governing body shall be guided by these rules: 1. Each paper containing signatures shall have attached thereto the affidavit of an owner to be assessed, stating that each signature was affixed in his presence and is the signer's genu…

A. When no protests against the work or no objections as to the extent of the proposed assessment district have been filed within the time specified, or when a protest is found by the governing body to be insufficient, or when the objections to the extent of the proposed district…

A. When a lot belonging to the United States, the state, a county, city, school district or any political subdivision or institution of the state or county, fronts upon the proposed work or improvement, or is included within the district declared by the governing body in its reso…

A. The governing body may order in the resolution of intention that the whole or any part of the cost and expenses of any work shall be paid from the treasury of the municipality from such fund as it designates. When so ordered, the superintendent of streets, in making up the ass…

A. Bids shall be submitted accompanied by a bond payable to the municipality for an amount not less than ten per cent of the aggregate bid. Alternative bids may be accompanied by one bond at least equal to ten per cent of the amount of the highest proposal submitted. B. The gover…

The governing body may at any time within ten days after the time fixed for opening bids, by resolution adopted by a vote of two thirds of all its members, order that the proposed contract not be made, and that the municipality itself perform the work embraced therein, in accorda…

A. The superintendent of streets shall make all written contracts and receive all bonds authorized by this article. The contracts shall specify a reasonable time for completion of the improvement. B. The governing body may prescribe a form of contract not inconsistent with this a…

The contractor shall, before executing the contract, file with the superintendent such bond or bonds as required under the provisions of title 34, chapter 2, article 2.

A. Before the contract is entered into, the bidder to whom the award was made shall advance to the superintendent of streets, for payment by him, the costs of publication of the notices, resolutions, orders and other expenses required under the proceedings provided for by this ar…

A. The engineer shall make duplicate diagrams of the property fronting upon the proposed work or improvement, or contained within the assessment district when the expenses of the proposed improvement are to be assessed upon a district. The diagrams shall show each separate lot, n…

A. After the warrant and assessment are recorded, they shall be delivered to the contractor, or to the treasurer of the municipality if the municipality charges itself with the duty of making demands for the payment of the several assessments, together with one of the diagrams, a…

A. At any time after thirty-five days from the date of the warrant, or, if any objection filed with the governing body as provided in section 48-590 is denied, at any time after five days from its decision, the contractor may sue the owner of the lot assessed and recover the amou…

A. If the lien of an assessment or reassessment, or of a bond issued to represent the amount assessed on any lot is held invalid by a court because a portion of the improvement ordered was without the power of the governing body to order, or was not properly embraced within the c…

The governing body may, upon completion of any portion of the improvement for which the contract price equals twenty thousand dollars or more, order the superintendent to make an assessment for the proportionate part of the contract completed, and thereon proceedings and rights o…

A. After an assessment has been approved by the governing body, the contractor and all persons having an interest in any lot assessed may request the governing body, by a duly acknowledged written instrument, to modify or correct an assessment. The governing body may order such m…

A. The governing body may determine that improvement bonds be issued to represent the cost and expense of the work or improvement constructed. The bonds shall be issued in the name of the municipality but shall be made payable only from the special fund collected by the municipal…

A. When the governing body determines that improvement bonds be issued, it shall so declare in the resolution of intention for the work and shall specify the maximum rate of interest which they shall bear. A like description of the bonds shall be inserted in all notices of the pr…

A. After the return of the warrant, and after recording the return, the superintendent shall make and certify to the clerk a complete list of all assessments unpaid, which amount to twenty-five dollars or over, upon any assessment. B. If any person before certification of the lis…

A. The bonds shall be signed by the mayor, attested by the clerk and sealed with the corporate seal of the city or town, and the interest coupons shall bear the facsimile signature of the mayor and clerk. B. The bonds shall be substantially in the following form: "City (or town) …

A. The superintendent, at the time he certifies the list of assessments unpaid to the clerk, shall write the word "certified" on the record of the assessment opposite each assessment included in the list, and thereupon all assessments of twenty-five dollars or over shall cease to…

A. All assessments not certified to the clerk shall remain collectable by the contractor as provided by this article, but the superintendent shall promptly collect all installments of principal and interest on the assessments so certified to the clerk. The superintendent shall, t…

A. The superintendent shall, within twenty days from the date of the delinquency, begin the publication of the list of the assessments on which any installment is delinquent. The list shall contain a description of each parcel of property, and opposite each description the name o…

At any time prior to the sale of any lot assessed, any person may pay the delinquent installment on the lot together with the penalty and costs then due, including the cost of advertising, whereupon the superintendent shall note on his records the date of payment, the name of the…

A. On the day fixed for the sale, the superintendent shall, at 10:00 a.m., or at any time thereafter to which the sale may be adjourned, begin the sale of the property advertised, commencing at the head of the list and continuing in the numerical order of lots, until all are sold…

A. After making the sale, the superintendent shall execute, in duplicate, a certificate of sale stating the description of the property sold, the name of the owner thereof as given on the record of the assessment, that the property was sold for a delinquent assessment, specifying…

A. Redemption may be made by any party having an interest in the lot at any time before the execution and delivery of a deed therefor by paying to the superintendent the amount for which the property was sold and five per cent thereon if paid within three months from the date of …

A. After the expiration of twelve months from the date of sale, the superintendent shall execute to the purchaser, or his assignee, on his application, if he has fully complied with this section, a deed to the property sold in which shall be recited substantially the matters cont…

The superintendent shall promptly pay to the treasurer all monies collected by him from sales. The treasurer, on receipt thereof, shall place the monies in the special fund hereby created for the payments of the bonds issued for the improvement.

A. The governing body may by ordinance passed before or after issuance of the bonds, provide that the assessments for the payment of the bonds shall be collectable in the manner and by the officers provided by law or by the charter of the municipality for the collection and enfor…

If there is a deficiency in the funds collected from the special assessments by reason of the inadequacy of the method of collection adopted by the municipality under section 48-608, the municipality shall make good the deficiency, reimbursing itself from the funds collected from…

A. Each municipality that has entered into, or enters into, a loan agreement with the water infrastructure finance authority of Arizona pursuant to section 48-622, if the municipality adopts an ordinance for collection of assessments by taxation pursuant to section 48-608, shall …

A. When the assessment on a lot levied for the improvement, or part thereof, or the entire assessment, is adjudged void for any reason, the governing body shall cause to be levied and assessed upon the lot on which the assessment has been held void, or upon all the lots included …

When the time and place for a hearing is fixed by a governing body under this article, and for any reason the hearing is not then and there held or regularly adjourned to a time and place fixed, the authority of the governing body shall not thereby be divested or lost, but it may…