Title 48 — Special Taxing Districts
37 chapters · 1,636 sections in this title.
A.R.S. § 48-1036 Judicial review
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A. A person claiming an interest in 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 board of supervisors at the hearing. The action shall be begun in the superi…
A.R.S. § 48-1037 Notice and conduct of elections; waiver
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A. Any election under this article shall be 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 county once a week for two…
A.R.S. § 48-1038 Formation
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A. If the formation of the district is approved by a majority of the votes cast at the election, the board of supervisors shall order the formation, setting the district boundaries and ordering that a map showing the district boundaries be drawn and a copy of the order forming th…
A.R.S. § 48-1039 Powers of a rural road improvement district
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A. In addition to the powers otherwise granted to a district pursuant to this article a district may with respect to the rural road improvements for which the district was established: 1. Enter into contracts and intergovernmental agreements and expend monies for any rural road i…
A.R.S. § 48-1040 Records; board of directors; open meetings
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A. The district shall keep the following records which shall be open to public inspection: 1. Minutes of all meetings of the board. 2. All resolutions. 3. Accounts showing all monies received and disbursed. 4. An annual budget. 5. All other records required to be maintained by la…
A.R.S. § 48-1041 Participation by county
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The board of supervisors, by resolution, may summarily order that the county pay part of the costs of any rural road improvement, including preliminary incidental costs.
A.R.S. § 48-1042 Other districts or improvements
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The formation of a district under this article does not prevent the improvement or assessment of land in the district by the county pursuant to article 1 of this chapter or the exercise by the county of any of its powers on the same basis as on all other land in the county.
A.R.S. § 48-1043 Change in district boundaries or plan
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A. After the formation election, an area may be deleted from the district only following a hearing on notice given to the owners of land in the district in the manner prescribed in this article for the formation hearing. Deleted areas remain subject to the levy for debt service o…
A.R.S. § 48-1044 Finances
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The rural road improvement projects may be financed from the following sources of revenue: 1. Proceeds received from the sale of bonds of the district. In addition to issuing general obligation bonds as prescribed by section 48-1045, the district may issue improvement bonds in th…
A.R.S. § 48-1045 General obligation bonds
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A. At any time after the hearing on formation of the district, the district board, or if before formation, the board of supervisors, may order and call a general obligation bond election to submit to the qualified electors of the district the question of authorizing the district …
A.R.S. § 48-1046 Terms of bonds
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A. 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 or variable, not exceeding the maximum ra…
A.R.S. § 48-1047 District taxes
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The district board shall make annual statements and estimates of the amount to be raised to pay general obligation bonds of the district, which shall be provided for by the levy and collection of ad valorem taxes on the assessed value of all the taxable real and personal property…
A.R.S. § 48-1048 Dissolution of district
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A. When the district board certifies that the rural road improvements for which the district was formed are completed and comply with county standards, the district board shall dissolve the district. B. On dissolution of the district all assets of the district are transferred to …
A.R.S. § 48-1061 Definitions
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In this article, unless the context otherwise requires: 1. "Authorized purpose" includes any one or more of the following purposes: (a) The payment of district obligations. (b) The cost of acquiring, constructing, reconstructing, equipping, maintaining and repairing a waterworks …
A.R.S. § 48-1062 Authorization and issuance of bonds; election
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A. The district may, pursuant to this article: 1. Issue its bonds in the principal amount as set forth in action by the board of directors, as necessary to: (a) Provide sufficient monies for any authorized purpose. (b) Establish reserves to secure the bonds. (c) Pay the necessary…
A.R.S. § 48-1063 Securing principal and interest; lien of pledge
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A. To secure the principal and interest on the bonds the board of directors by resolution may: 1. Establish and segregate a pledged revenues fund and if appropriate, one or more accounts and subaccounts, to secure bonds or other obligations of the district. Any of the accounts or…
A.R.S. § 48-1064 Characteristics of bonds; negotiable; exemption from taxation; obligation; legal investments
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A. Bonds issued under this article are fully negotiable within the meaning and for all purposes of the uniform commercial code, subject only to any provisions of registration, regardless of whether the bonds constitute negotiable instruments under the uniform commercial code. B. …
A.R.S. § 48-1065 Effect of changing circumstances on bonds; agreement of state
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A. Bonds issued under this article are valid and binding obligations of the district notwithstanding that before the delivery of the bonds any of the persons whose signatures appear on the bonds cease to be officers of the board of directors. B. An amendment of any provision in t…
A.R.S. § 48-1066 Validity of bonds; certification by attorney general
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A. This article constitutes full authority for authorizing and issuing bonds without reference to any other law of this state. No other law with regard to authorizing or issuing obligations or which in any way impedes or restricts performing the acts authorized by this article ma…
A.R.S. § 48-1067 Treasurer or fiscal agent; disposition of monies; investment
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A. The district may appoint a treasurer or fiscal agent to hold, deposit and invest the district's monies. B. No monies derived from selling bonds issued under this article or pledged or assigned to or in trust for the benefit of the holder or holders of the bonds may be paid int…
A.R.S. § 48-1068 Bond proceeds fund; investments; expenditures; audit
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A. The board of directors shall establish a bond proceeds fund in connection with each series of bonds issued by the district. After deducting the necessary costs and expenses of issuing and selling the bonds, the treasurer or fiscal agent shall promptly deposit the proceeds from…
A.R.S. § 48-1069 Unlawful interest in real property by board member or employee; violation; classification
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A. A member of the board of directors or an employee of the district shall not have any direct or indirect financial interest in any real property purchased with monies derived from the issuance of bonds by the district. B. A person who violates this section is guilty of a class …
A.R.S. § 48-1070 Provisions cumulative
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The provisions of this article shall be cumulative with and in addition to all other provisions of this chapter. No provision of this article shall in any way limit the provisions contained in this chapter.
A.R.S. § 48-1081 Definitions
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In this article, unless the context otherwise requires: 1. "Clerk" means the person appointed by the board of directors to act as the clerk for the district and to perform the duties otherwise prescribed for a clerk pursuant to this chapter. 2. "District" or "road improvement and…
A.R.S. § 48-1082 Elected board of directors; initial members; qualifications; terms; filling vacancy; chairperson
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A. At the option of the board of supervisors after presentation of a petition requesting the establishment of a road improvement and maintenance district, or on the submission of a separate petition following the establishment of an improvement district as prescribed by section 4…
A.R.S. § 48-1083 Compensation; expenses
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A. Each member of a road improvement and maintenance district board of directors is eligible to receive not more than seventy-five dollars for each meeting of the board attended and reimbursement for necessary travel expenses for attending not more than four meetings of the board…
A.R.S. § 48-1084 Powers and duties of an elected or appointed board of directors
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A. The board of directors of a road improvement and maintenance district elected or appointed pursuant to this article shall have all the powers and duties of the board of supervisors sitting as the board of directors of a county improvement district formed for the purposes presc…
A.R.S. § 48-1084.01 Petition for formation; alternate method for assessment of taxes; signatures
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A. Petitioners who submit a petition for the formation of a road improvement and maintenance district organized pursuant to this article or for the conversion to a district governed by this article may request in the petition that the district allocate its assessments on a per-pa…
A.R.S. § 48-1085 Financial transactions of elected board of directors; review; veto authority
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The board of supervisors may review and comment but shall not have veto authority over financial transactions of the board of directors of a road improvement and maintenance district elected pursuant to this article.
A.R.S. § 48-1086 Revocation of authority of elected board of directors
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The board of supervisors of the county in which a road improvement and maintenance district is located at any time may revoke the authority of an elected board of directors in order to protect the residents of the district. Any district in which the authority of an elected board …
A.R.S. § 48-1087 Reimbursement for county services
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Services provided by a county to a road improvement and maintenance district are subject to reimbursement pursuant to section 11-251.06.
A.R.S. § 48-1088 Conversion of road improvement and maintenance district; notice; costs
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A. A county improvement district for which the road improvements are not built to the county standard, will not be accepted in the county road system and require ongoing maintenance may be converted to a district under this article by either of the following methods: 1. A board o…
A.R.S. § 48-1091 Definitions
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In this article, unless the context otherwise requires: 1. "Clerk" means the person appointed by the board of directors to act as the clerk for the district and to perform the duties otherwise prescribed for a clerk pursuant to this chapter. 2. "District" or "road enhancement imp…
A.R.S. § 48-1092 Elected board of directors; initial members; qualifications; terms; filling vacancy; chairperson
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A. At the option of the board of supervisors after presentation of a petition requesting the establishment of a road enhancement improvement district, or on the submission of a separate petition following the establishment of an improvement district as prescribed by section 48-90…
A.R.S. § 48-1093 Compensation; expenses
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A. Each member of a road enhancement improvement district board of directors that is a separately elected board formed pursuant to this article is eligible to receive not more than seventy-five dollars for each meeting of the board attended and reimbursement for necessary travel …
A.R.S. § 48-1094 Powers and duties of an elected or appointed board of directors
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A. The board of directors of a road enhancement improvement district elected or appointed pursuant to this article shall have all the powers and duties of the board of supervisors sitting as the board of directors of a county improvement district formed for the purposes prescribe…
A.R.S. § 48-1095 Financial transactions of elected board of directors; review; no veto authority
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The board of supervisors may review and comment but shall not have veto authority over financial transactions of the board of directors of a road enhancement improvement district elected pursuant to this article.
A.R.S. § 48-1096 Revocation of authority of elected board of directors
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The board of supervisors of the county in which a road enhancement improvement district is located at any time may revoke the authority of an elected board of directors in order to protect the residents of the district. Any district in which the authority of an elected board of d…
A.R.S. § 48-1097 Reimbursement for county services
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Services provided by a county to a road enhancement improvement district are subject to reimbursement pursuant to section 11-251.06.
A.R.S. § 48-1098 Conversion of road enhancement improvement district; notice; costs
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A. A county improvement district formed for road enhancement improvements that require ongoing maintenance may be converted to a district under this article by either of the following methods: 1. A board of supervisors, by resolution, may order conversion of a road enhancement ma…
A.R.S. § 48-1101 Authorization to establish districts
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A. The board of supervisors of a county which meets the requirements of this subsection may establish a television improvement district for the purpose of acquiring, constructing, improving, extending, maintaining and operating television translator and relay facilities to servic…
A.R.S. § 48-1102 Procedure for formation of district
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A. The board of supervisors of a county which qualifies under section 48-1101 may, on its own initiative, adopt a resolution setting forth: 1. The name of the proposed television improvement district. 2. The boundaries of the proposed district, which shall be coterminous with the…
A.R.S. § 48-1103 Board of directors; powers and duties; fund
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A. The board of supervisors shall serve as the board of directors of the district. The directors are not entitled to compensation for their services as such but are entitled to reimbursement for their necessary expenses in attending district meetings and traveling in and out of s…
A.R.S. § 48-1104 Financial statement; levy and collection of taxes
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A. On or before July 1 each year the board of directors shall prepare a full and complete statement of the financial affairs of the district for the preceding fiscal year and an estimate of the amount of money necessary to be raised to defray district expenses during the next fis…
A.R.S. § 48-1105 Division of county in which district is organized; dissolution of district
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A. In the case of a division of a county in which a television improvement district is organized: 1. If the new county does not contain any area not previously included in the district, the district shall be deemed divided and continue with the new county's board of supervisors a…
A.R.S. § 48-1106 Reimbursement for county services
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Services provided by a county to a county television improvement district are subject to reimbursement pursuant to section 11-251.06.
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 …