Title 48 — Special Taxing Districts

A. On or before the third Monday of August of each year after the qualification of any real property as member land, the district shall charge an annual replenishment assessment against each parcel of member land that is subject to a parcel replenishment obligation. This charge b…

A. On or before the third Monday of August of each year, the district may charge annual membership dues on all parcels of member lands and on all municipal providers having a member service area. B. The annual membership dues shall be established annually by the district. The dis…

A. The service area of a municipal provider qualifies as a member service area only if all of the following apply: 1. The service area is located in an active management area in which a part of the central Arizona project aqueduct is located. 2. The municipal provider is not a me…

A. Except as provided in subsection B of this section, municipal providers with service areas that qualify under section 48-3780 shall pay to the district annual replenishment reserve charges and replenishment reserve fees as provided in section 48-3772, subsection E, and as foll…

A. On or before the third Monday of August of each year after the qualification of the member service area of any municipal provider, the district shall levy a replenishment tax against each municipal provider having a qualified member service area for the privilege of withdrawin…

A. If an annual replenishment tax or contract replenishment tax is not paid when due, the district shall charge interest at a rate of one per cent for each month or fraction of a month that the tax remains delinquent. B. The district may bring suit in superior court in the county…

A. The district's authorized representative may enter at reasonable times on the property of a municipal provider required to provide reports under section 48-3775 to inspect and audit records required to be kept under section 48-3775, and the owner, manager or occupant of the pr…

A. The board of supervisors may establish at the county seat a county free library district for the county and for all cities and towns within the county as may elect to become a part of, or to participate in, the county free library district, as provided in this article and titl…

A. A county free library district organized under this article and title 11, chapter 7, article 1 is a political taxing subdivision of this state and has all the powers, privileges and immunities granted generally to municipal corporations by the constitution and laws of this sta…

The board of directors, after a county free library is established, shall annually levy in the same manner and at the same time as other county secondary property taxes are levied a county free library district tax sufficient to establish the district and to insure the payment of…

Bonds of the district to acquire and equip a county free library building and to purchase land therefor may be issued in the manner now provided by law for the issuance of county bonds.

A. After a county free library district has been established, it may be dissolved in the same manner it was established. B. At least once each week for three consecutive weeks prior to taking such action, the board of directors shall publish in a newspaper designated by them and …

Services provided by a county to a county free library district are subject to reimbursement pursuant to section 11-251.06.

A. The board of supervisors of a county may adopt a resolution to establish a county jail district in the county for the purpose of acquiring, constructing, operating, maintaining and financing county jails and jail systems and juvenile detention facilities, but only if the inclu…

A. The county board of supervisors shall serve as the board of directors of the district. The directors are not eligible to receive compensation for their services as such but are eligible for reimbursement for their necessary expenses in attending district meetings and traveling…

A. A county jail district with the concurrence of the sheriff may enter into intergovernmental agreements with the United States, this state, any county, incorporated cities and towns and any other governmental entity to maintain and operate jails and juvenile detention facilitie…

A. If a county jail district was established before August 6, 1999 or if approved pursuant to section 48-4023.01, the board of supervisors may adopt a resolution authorizing the district to acquire, construct, operate, maintain and finance juvenile detention facilities. B. The re…

Notwithstanding any provisions in this article authorizing the sheriff to operate and manage facilities of the district, the presiding judge of the juvenile court shall supervise the juvenile detention facilities as provided in section 8-306 and may appoint a person of good moral…

A. If approved at an election pursuant to this section, the district board of directors may levy either an excise tax in the district as provided by section 48-4022 or an ad valorem tax on the taxable property in the district as provided by section 48-4023. A district may not lev…

A. The board of directors of a district in a county having a population of less than one million five hundred thousand persons according to the most recent United States decennial or special census may by resolution order the approval of a district excise tax to be placed on the …

A. If a majority of the qualified electors voting at an election held pursuant to section 48-4021 approves a county jail district ad valorem property tax, on or before the third Monday in August each year the district shall certify to the county board of supervisors the amount of…

A. If a majority of the qualified electors voting at an election held pursuant to section 48-4021 approves an ad valorem property tax for the district that includes juvenile detention facilities or if a majority of the qualified electors voting at an election held pursuant to sec…

A. The county in which a county jail district is established shall maintain its support of corrections facilities and services operated, maintained and performed by the district. If the district includes juvenile detention facilities and services, the county shall also maintain i…

A. A county having a population of five hundred thousand persons or less, in circumstances described in subsection D of this section and in which a county jail district is established shall maintain its support of corrections facilities and services operated, maintained and perfo…

A. The board of directors shall establish and administer a county jail district general fund consisting of revenues from approved taxes under this article, county maintenance of effort payments under section 48-4024 or 48-4024.01 and any other available revenues for that purpose …

Pursuant to article IX, section 20, subsection (4), Constitution of Arizona, if a city or town enters into an intergovernmental agreement for the district to maintain and operate a jail for the municipality under section 48-4003, the economic estimates commission shall adjust the…

In this chapter, unless the context otherwise requires: 1. "Adjacent Building": (a) Means a building that is both: (i) Owned by a district established pursuant to this chapter on or before September 26, 2025 and operated by the district or the professional baseball franchise orga…

A. The board of supervisors of each county having a population of more than one million five hundred thousand persons or any county in which a major league baseball organization has established or seeks to establish a spring training operation may organize a countywide district t…

A. The board of directors, on behalf of the district, may: 1. Adopt and use a corporate seal. 2. Sue and be sued. 3. Enter into contracts, including intergovernmental agreements under title 11, chapter 7, article 3, as necessary to carry out the purposes and requirements of this …

A. From the taxes and surcharges levied pursuant to article 2 of this chapter for use with respect to major league baseball spring training, the district may acquire land and construct, finance, furnish, maintain, improve, operate, market and promote the use of existing or propos…

Services provided by a county to a county stadium district are subject to reimbursement pursuant to section 11-251.06.

A. The district treasurer shall maintain a county stadium district fund consisting of all monies received by the district, including: 1. Payments received from leasing, subleasing or renting property owned, leased or controlled by the district. 2. Revenues received by the distric…

A. Beginning in 2010 and every three years thereafter, the auditor general shall contract with an independent auditor to conduct a performance audit as defined in section 41-1278, including a financial audit, of each district organized under section 48-4202, subsection B. The ind…

A. Each district established pursuant to section 48-4202, subsection B shall maintain on its official website a database of expenditures made by the district. The database shall allow users to: 1. Search and aggregate payments by payee. 2. Search and aggregate payments by project…

A. Not later than June 30 each year the board of directors shall hold a public hearing to adopt and submit to the clerk of the county board of supervisors a budget for the following fiscal year which shall include: 1. Receipts during the past fiscal year. 2. Expenditures during t…

A. If the board of directors of a district established pursuant to section 48-4202, subsection A determines that it is necessary in order to retain, attract or relocate a major league baseball spring training operation, the board may levy and, if levied, the department of revenue…

A. The board of directors of a district established pursuant to section 48-4202, subsection C shall provide by intergovernmental agreement for the imposition and collection of an assessment from prime commercial lessees of Arizona board of regents' property in the district. B. Th…

A. If the board of directors of a district established pursuant to section 48-4202, subsection A in a county with a population of less than one million five hundred thousand persons, according to the most recent United States decennial census, determines that it is necessary in o…

A. The board of directors of a district established pursuant to section 48-4202, subsection B by resolution may seek authority for the district to levy a transaction privilege tax for multipurpose facilities or other taxes or charges pursuant to subsection E of this section, in a…

(Rpld. 1/1/56) A. Subject to subsection B of this section, the total amount of monies transmitted pursuant to section 42-1116, subsection D and sections 42-5032.03, 42-6018 and 42-6113 may not exceed $500,000,000. B. Beginning from and after December 31, 2026 through December 31,…

1. The entity or individual, or any successor in interest to the entity or individual, terminates any lease or other agreement with the district for use of the major league baseball facility that is owned by the district pursuant to this chapter and operated by the district or th…

A. The district, through the board of directors, may: 1. Issue negotiable county stadium district bonds in a principal amount as in its opinion is necessary to provide sufficient monies for its activities under section 48-4204, maintaining sufficient reserves in the county stadiu…

Bonds issued under this article are obligations of the county stadium district, are payable only according to their terms from revenues from the taxes and surcharges levied pursuant to article 2 of this chapter and are not general, special or other obligations of this state or th…

The board may submit any bonds issued under this article to the attorney general after all proceedings for their authorization have been completed. On submission the attorney general shall examine and pass on the validity of the bonds and the regularity of the proceedings. If the…

County stadium district bonds issued under this article are securities in which public officers and bodies of this state and of municipalities and political subdivisions of this state, all companies, associations and other persons carrying on an insurance business, all financial …

This state pledges to and agrees with the holders of the bonds and other obligations authorized under this article that it will not limit, alter or impair the rights vested in the county stadium district to collect and receive monies, including the taxes and surcharges levied pur…

In this chapter, unless the context otherwise requires: 1. "Active management area" means an active management area established under title 45, chapter 2, article 2. 2. "Actual central Arizona project water supply" means, for any calendar year, the total amount of central Arizona…

The purposes of a groundwater replenishment district are to develop, store, augment, conserve, replenish or otherwise increase water supplies for the benefit of the district members consistent with achieving safe-yield, as defined by section 45-561.

A. A groundwater replenishment district is a public improvement district of this state and a municipal corporation to the extent of the powers, privileges and immunities conferred by this chapter or granted generally to municipal corporations by the constitution and statutes of t…

This chapter shall not be construed to affect vested water rights.