Title 48 — Special Taxing Districts

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…

Unless otherwise provided, proof of publication, or of posting resolutions or notices shall be made by the affidavit of the person required to make publication or do the posting. The affidavit shall state the manner of publication or posting and the dates thereof, and shall have …

A. The superintendent shall keep the records required by this article in his office in the municipality and they shall be open to inspection during office hours. B. The engineer shall do the surveying and all other engineering work necessary under this article. He shall do the su…

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 leasing real property to be used as off-street parking sites, for the improvement of such off-stree…

A. If a petition for the formation of an improvement district to purchase electricity for street or public park lighting is presented to the governing body, which purports to be signed by all of the real property owners in the proposed district, exclusive of mortgagees and other …

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 purchasing and not generating energy for the lighting of the public streets and parks of the improv…

A. If a petition for the formation of an improvement district to purchase and not generate energy for street or public park lighting is presented to the governing body, which purports to be signed by all of the real property owners in the proposed district, exclusive of mortgagee…

A. Whenever the governing body has determined in the resolution of intention that improvement bonds shall be issued, bond anticipation notes may be sold at any time after the award of a construction contract. B. Bond anticipation notes shall be paid solely from the proceeds of th…

A. The governing body may create a revolving fund to aid in the construction of public improvements under this article and article 1 of this chapter. The governing body may provide for transfers into such fund from any lawful source. B. All unexpended balances of appropriations f…

A. Subject to the limitations contained in this section, the powers and duties of the governing body of a municipality for establishing underground utility facilities are as provided in this article for other types of improvement districts. B. Notwithstanding section 48-507, afte…

The provisions of section 48-620 shall not be construed to limit or otherwise affect the authority of a municipality to regulate the undergrounding of utility facilities in the public rights-of-way and easements. The authority of a municipality to regulate the undergrounding of u…

A. Notwithstanding any other law, a municipal improvement 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 th…

Municipal corporations may incur a bonded indebtedness to provide a fund to be called a "general improvement fund." The fund may be invested or reinvested in any bonds issued for work and public improvements, the cost of which in whole or in part is to be ultimately paid by asses…

A. When the governing body of a municipality at a meeting has determined that the public interest or necessity demands the acquisition, construction or completion of an improvement authorized by articles 1 and 2 of this chapter, it may at that or a subsequent meeting, by a vote o…

A. The resolution shall be published as provided by section 39-121 and posted in three public places in the municipality for one week. It shall require the votes of a majority of the qualified voters voting at the special election to authorize the issuance of the bonds. B. The bo…

The bonds may be issued and sold by the governing body as it may determine at public or private sale or by an on-line bidding process, but for not less than par. The proceeds shall be placed in the treasury to the credit of a fund to be applied exclusively to the purposes and obj…

A. The governing body shall keep the funds arising from the sale of the bonds separate and distinct from other funds, and invest and reinvest them in the improvement bonds issued for work and public improvements, or used for the purposes provided in articles 1 and 2 of this chapt…

A. Bonds may be issued for the purpose of refunding any bonds issued pursuant to article 2 or 3 of this chapter. B. Refunding bonds issued pursuant to this article shall have such details and be issued and sold as provided by the governing body of the city or town and shall be se…

A. Refunding bonds issued pursuant to this article may be exchanged for not less than a like principal amount of bonds to be refunded, may be sold at, above or below par at a negotiated or public sale or may be exchanged in part and sold in part. If sold, the net proceeds of the …

A. Refunding bonds may be issued only if the total amount of principal of and interest on the refunding bonds does not exceed the total amount of remaining principal of and interest on the bonds to be refunded. The superintendent shall file a modified assessment reflecting the re…

A. The refunding bonds shall be secured and payable from the special assessments levied to pay the bonds being refunded. On issuance of refunding bonds, the remaining unpaid installments of such special assessments shall be recalculated and modified so that the amounts to be coll…

The treasurer and the county treasurer for the county in which the city or town is located may enter into an agreement for the county treasurer to collect the special assessments for the refunding bonds in the manner and by the officers provided by law for the collection and enfo…

The determination of the governing body issuing refunding bonds that the limitations imposed pursuant to this article on the issuance of refunding bonds have been met shall be conclusive in the absence of fraud or arbitrary and gross abuse of discretion.

An incorporated city or town, in addition to other powers conferred upon it by law, may borrow money and issue bonds for the purpose of improvement, construction, reconstruction, acquisition of rights of way or maintenance of municipal streets and highways.

When the governing body of an incorporated city or town determines to borrow money under the provisions of this article, the question of issuing bonds under this article shall be submitted to the qualified electors of the municipality. No bonds shall be issued without the assent …

A. The governing body shall adopt a resolution calling an election upon the question of the issuance of bonds. The resolution shall state in substance: 1. The maximum amount of bonds to be issued. 2. The purpose for which the bonds are to be issued. 3. The maximum rate of interes…

The governing body may require the registration of all persons desiring to vote at the election and in such case the election resolution shall state the dates, times and places when and where such persons may register. Registration shall begin not less than ten and shall close no…

At the election the ballot shall contain the words "for the bonds" and "against the bonds" and to the right of and opposite each thereof shall be placed a square approximately the size of the squares placed opposite the names of candidates on ballots. The voter shall indicate his…

The governing body shall canvass the returns and declare the result of the election. If it is found by the governing body that a majority of the real property taxpayers who are qualified electors of the municipality voting thereon assent to the issuance of the bonds, the governin…

Except as otherwise provided in this article, the manner of conducting the registration and election, keeping the poll lists, the returns, declaring the results and doing all acts relating to such election shall conform to the procedure provided by law for the registration and qu…

A. Bonds issued under this article shall be fully negotiable within the meaning and for all purposes provided by title 47. They may be in one or more series, may bear dates, may be payable in a medium of payment and at places, may carry registration privileges, may have that prio…

A. No city or town may issue bonds under this article unless the aggregate amount of the revenues received by it from highway user taxes, including motor vehicle fuel taxes, and all other taxes, fees, charges or other monies returned to the city or town pursuant to title 28, chap…

A. All bonds issued pursuant to this article shall be paid from, and may hereafter be secured by a pledge of, all revenues received by the city or town issuing the bonds, from taxes, fees, charges and other monies collected by the state and returned to such city or town for stree…

After any indebtedness is incurred under the provisions of this article, the treasurer of the city or town, during each year such indebtedness continues, shall set aside in a separate fund from the revenues received during such year from highway user taxes, including motor vehicl…

In this article, unless the context otherwise requires: 1. "Clerk" includes any person or official who performs the duties of clerk of the municipality or county or any person appointed by the district board to be the district clerk pursuant to section 48-711. 2. "County" means a…

A. If the public convenience and necessity require, and on presentation of a petition signed by the owners of at least twenty-five percent of the land area proposed to be included in the district, the governing body may adopt a resolution declaring its intention to form a communi…

A. The clerk of the municipality or county shall execute a notice that shall read substantially as follows: To whom it may concern: (Date)__________________________ ________________________________ Clerk ________________________________ Address (Name of municipality or county) B.…

A. Within thirty days after adoption of the resolution of intent to form a district, any person claiming an interest in real property that the resolution discloses is situated in the district may file a written objection with the clerk of the municipality or county that adopted t…

A. After the hearing, the governing body may adopt a resolution ordering the formation of the district, deleting any property determined not to be benefited by the district or modifying the general plan and then ordering the formation of the district or determining that the distr…

A. An owner or other person claiming an interest in the property who filed a written objection and who presented testimony or evidence at the hearing may seek review of the order forming the district and the decision of the governing body at the hearing by filing, within thirty d…

A. Any election under this article shall be a nonpartisan election called by posting notices in three public places within the boundaries of the district not less than twenty days before the election. Notice shall also be published in a newspaper of general circulation in the mun…

A. If the formation of the district is approved by a majority of the votes cast at the election, the governing body shall order the formation and if applicable, appoint the initial directors of the district board who are not members of the governing body, ex officio, set the dist…

A. In addition to the powers otherwise granted to a district pursuant to this article, a district may to further the general plan: 1. Enter into contracts and expend monies for any public infrastructure purpose with respect to the district. 2. Enter into intergovernmental agreeme…