Title 48 — Special Taxing Districts
37 chapters · 1,636 sections in this title.
A.R.S. § 48-1201 Definitions
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In this article, unless the context otherwise requires: 1. "Assessment" means a tax assessment made under this article for the purpose of financing the maintenance and operating costs of the district. 2. "Board" means the district board of directors. 3. "Chairman of the board" me…
A.R.S. § 48-1202 Establishment of community park maintenance district; territory; purpose; approval
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A. In addition to the requirements for the establishment of a community park maintenance district as set forth in section 48-261, a district shall: 1. Include contiguous territories located in one or more counties. 2. Be formed only for the purpose of maintaining existing communi…
A.R.S. § 48-1206 Establishment of community park maintenance district; denial of petition; costs
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A. Following the hearing, if it appears after consideration of all objections that the petition is signed by the requisite numbers of registered voters, that the proposed maintenance and operating program for community parks within the district is necessary and that the public he…
A.R.S. § 48-1208 Board of directors; qualifications; term; appointment; election; compensation; expenses
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A. A district having an area of one hundred sixty acres or more shall be governed by a board of at least three directors. Members of the board of directors shall be registered voters of the district and, after the initial members, shall be elected by the registered voters of the …
A.R.S. § 48-1209 Powers of community park maintenance district
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In addition to the powers specifically granted, a community park maintenance district, acting through its board of directors, may: 1. Maintain community parks certified for inclusion within the district by the board of directors. 2. Acquire in the name of the district any real or…
A.R.S. § 48-1210 Tax levies; delinquency assessment
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A. Maintenance and related operating costs incurred by each district shall be paid from revenues derived from an annual tax levy on the real property located within the district. The real property of the district remains liable to taxes for payment of the prorated maintenance cos…
A.R.S. § 48-1211 Fees, rentals and service charges; reserve fund
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A. The board of directors may charge and collect fees, rentals and service charges for any service performed or property furnished by the district. Revenue derived from such sources shall be paid into the maintenance and operating fund of the district established pursuant to sect…
A.R.S. § 48-1212 Dissolution of community park maintenance district; disposition of property; tax for outstanding indebtedness
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A. A district organized under this article which has no outstanding legal indebtedness may be dissolved on 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 majority of the vot…
A.R.S. § 48-1213 Alternative method of dissolution of community park maintenance district
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A. A district organized under this article, the territory of which is wholly included within the corporate limits of a city or town, may be dissolved in the following manner: 1. The board of directors shall approve the transfer of all powers, duties and responsibilities of the bo…
A.R.S. § 48-1214 Reimbursement for county services
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Services provided by a county to a community park maintenance district are subject to reimbursement pursuant to section 11-251.06.