Title 48 — Special Taxing Districts

No employees' retirement plan heretofore adopted or entered into by a district and now in effect shall be affected by any provision of this article; and any such plan may be continued in all respects as though this article had not been enacted.

In this article, unless the context otherwise requires: 1. "Board of directors" means the board having charge of the management and affairs of the district. 2. "Contribution related to plant for pumping" means an amount computed as follows: There shall be determined a ratio per c…

A. In the exercise of the powers granted them by law, districts, acting through their respective boards of directors, shall have the additional power to make voluntary contributions of money to the state of Arizona and to any county, city, town, school district or other political…

Until otherwise provided by law, the county treasurer shall remit to the county, school districts, cities, towns, other political subdivisions and the state of Arizona all sums received by him as voluntary contributions, in the same manner as property taxes are now distributed, a…

A. Any district, public official, person or political subdivision not satisfied with a determination made by the department of revenue pursuant to this article shall be entitled to the same remedies provided for under title 42. B. Any district, public official, person or politica…

Districts operating pursuant to a contract with the United States of America shall make any of such voluntary contributions only after having obtained the approval of the secretary of the interior of the United States and subject to the reclamation act of 1902, as amended and sup…

In the performance of all duties and functions under this article the department of revenue and its director shall have all the powers granted under title 42, chapter 1, article 1.

The provisions of title 44, chapter 10, article 1, shall not apply to any conduct or activity of a district organized pursuant to this title, which conduct or activity is approved by a statute of this state or of the United States or by the corporation commission or an administra…

A. If any special taxing district acquires real or personal property, whether by purchase, exchange, condemnation, gift or otherwise, the governing board shall pay to the county treasurer any taxes on the property that were unpaid as of the date of acquisition, including penaltie…

A. Each district organized under this title and not exempted under subsection C of this section shall submit an annual report as prescribed by this section that contains the following information: 1. A schedule of the beginning and ending fund balances and all revenues and expend…

A. Each district organized under this title and not exempted by subsection D of this section shall submit the annual budget most recently adopted by the district to the county board of supervisors and the county treasurer. The district budget shall be prepared consistent with the…

A. Each district that is organized under this title, that is not exempt under subsection G or H of this section and that is required to make an annual report under this article shall have its reports audited in accordance with generally accepted government auditing standards and …

A. On or before February 10 of the tax year, the county assessor shall transmit and certify to the property tax oversight commission and to the governing body of each county flood control district, county free library district, county jail district and public health services dist…

A. A fire district, community park maintenance district, sanitary district or hospital district for either a hospital or an urgent care center shall be created by the following procedures: 1. Any adult person desiring to propose creation of a district shall provide a legal descri…

1. For property that is assessed by the department of revenue, the assessed value is the full cash value as otherwise provided by law. 2. For property that is assessed by the county assessor, the assessed value is the limited property value unless otherwise provided by law for th…

A. Except as prescribed by subsection I of this section, a fire district, community park maintenance district or sanitary district shall change its boundaries by the following procedures: 1. Any adult person desiring to propose any change to the boundaries of a district shall pro…

A. Notwithstanding any other special taxing district organization or boundary change requirements, a special taxing district impact statement is required for each antinoxious weed district, pest control district, recreation center district, special road district and irrigation wa…

A. If a special taxing district is found to have been inactive for at least five consecutive years, and upon investigation the board of supervisors finds that the district has no future purpose as determined by the district board of directors and no current indebtedness, the boar…

A. The secretary of state shall promulgate sample petition forms, with instructions for completing the form, that comply with the requirements of this section. Petitions that conform to the sample form will be deemed to have complied with subsections B, C and D of this section. P…

A. Notwithstanding any provision of law for the formation of a special taxing district, the county board of supervisors has the absolute authority to deny the formation, other than under chapter 4, 11, 12, 17, 18, 19 or 22 of this title, of a special district in that county, if s…

A. A special taxing district that is organized pursuant to this title and that is submitting proposed district boundaries after November 1, 2007 shall include only entire parcels of real property within its proposed boundaries as determined by the county assessor and shall not sp…

A. In this article, "professional services" includes architect services, engineer services, landscape architect services, assayer services, geologist services and land surveying services and any combination of those services. B. If a term is used in this article and is defined in…

A. As an alternative to the methods described in this title for the procurement of design services and construction, the board of directors or other governing body of a special taxing district established under this title may elect to procure: 1. Construction under the design-bid…

A. If a district that is formed under this title and that has laws, regulations, plans or policies that are less restrictive than a federal or state regulation, rule, plan or policy, the district shall demand by any lawful means that the federal or state government coordinate wit…

When a majority of the resident holders of title or evidence of title, including entrymen of lands of the United States or of this state, to lands in a district proposed to be organized under this article, desire to provide for the eradication and control of noxious weeds, shrubs…

A. In order to create an antinoxious weed district, not less than twenty-five per cent of the holders of title shall file a petition with the board of supervisors of the county to organize an antinoxious weed district. The petition shall contain: 1. A general description of the b…

A. At the time of filing the petition, a bond shall be filed with the board in double the amount of the probable cost of organizing the district which shall be fixed by the clerk of the board of supervisors and approved by the chairman. The bond shall be conditioned upon the paym…

A. When the petition and bond have been filed with the board and approved, the board shall proceed as provided for the organization of an irrigation and improvement district. B. The board shall determine and fix the boundaries and the lands to be included from which an appeal may…

A. A qualified elector is a person of the age of eighteen years or over who possesses the property qualifications provided in this article for ninety days immediately preceding the date of the election at which he votes, and who has resided continuously for six months immediately…

If it appears that a noxious growth not named and described in the petition for organization of the district should be added to or eliminated from the petition, the board of directors may by resolution, and shall, on the filing of a petition signed by twenty-five of the qualified…

A. The officers of the district shall consist of three directors, a secretary and an inspector appointed by the board of directors. The treasurer of the county in which the district is located shall be ex officio treasurer of the district. B. The directors shall be elected at lar…

A. An inspector shall be appointed by the board of directors to examine and inspect periodically all lands, irrigation canals, ditches, rights of way or laterals lying within the boundaries of the district, and all roads, highways, streets, alleys or other thoroughfares or premis…

A. The board of directors may declare and enforce a quarantine against any premises within the boundaries of the district upon which noxious weeds, shrubs, vines or grasses are found to exist, and to order that no article or product of any kind capable of carrying or transmitting…

Noxious weeds, shrubs, vines or grasses found within the boundaries of an antinoxious weed district may be removed and eradicated under the alternative plan provided in sections 48-311 through 48-318.

A. If the board of directors of a district elects to avail itself of the alternative plan, it shall adopt a resolution which shall be spread in full upon the record of the board's proceedings and shall contain: 1. A legal description, by tracts, parcels or lots, of the lands to b…

A. Not less than five nor more than fifteen days before the date set for the hearing, the board shall cause a notice to be conspicuously posted in at least three places not more than five hundred feet apart upon the property described. The notice shall briefly set forth the adopt…

At the time and place stated in the notice, the board of directors shall hear protests against the proposed action, and may continue the hearing from time to time. Upon conclusion of the hearing the board, by motion or resolution, shall allow or overrule any or all objections whe…

A. After final action, or in case no objections are received, the board may order its inspector to enter upon the premises described and eradicate the noxious weeds, shrubs, vines or grasses thereon. The inspector and his assistants are authorized to enter upon private property f…

A property owner shall have the right to eradicate noxious weeds, shrubs, vines or grasses at his own expense if done prior to the commencement of work by the inspector, and if done to the satisfaction of the inspector and the board of directors, no costs or assessments shall acc…

A. The inspector shall keep an accurate account of the cost of work done by him or under his supervision and the expense incurred on each tract, parcel or lot of land, and shall render an itemized report thereof in writing to the board. B. A copy of the report shall be posted in …

A. At a time fixed by the board, not less than three days after filing the inspector's report, the board shall meet to discuss the report and hear objections or complaints thereto made by the owners of property liable to assessment. B. After hearing the objections, if any, and ma…

A. The cost, when fixed and determined under the alternative plan for eradication of noxious weeds, shrubs, vines and grasses, shall constitute special assessments and a lien of the district against the respective tracts, parcels or lots of land described. B. The assessments shal…

A. The board of supervisors of a county in which a noxious weed district has been established, at the time of its annual meeting for the purpose of fixing the county tax levy for the ensuing year, shall provide for such additional taxes as will be necessary to defray the expenses…

An owner, lessee, tenant or person in charge of premises which have been quarantined under the provisions of this article, who fails to obey the quarantine and any person who interferes with the officers, agents or employees of the district in the discharge of their duty, is guil…

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

A. When a majority of the resident holders of title or evidence of title, including entrymen of lands of the United States or of this state, to lands in a district petition the board of supervisors to call a special election for the purpose of submitting to the electors of the di…

In this article, unless the context otherwise requires: 1. "Appliance" means any article, thing or conveyance used in growing, handling or processing of crops. 2. "Crop" means any similar forage crop, tree fruit crop, vegetable crop or field and includes any appliance used in the…

A. Any group of fifteen or more persons or any number of persons who own at least seventy-five per cent of the acreage of the proposed district, who are the owners of any crop being grown within this state may petition to the board of supervisors of the county in which the crop i…

A. Upon receipt of the petition, the board of supervisors shall set a date for the hearing thereof not less than sixty nor more than one hundred twenty days from the date of receipt thereof and shall have published the notice of purpose, date, time and place of the hearing in the…

A. The board of supervisors shall hear the petition in accordance with the notice, hearing all persons in favor of or against the formation of the district and shall determine the adequacy of the petition. B. If the board of supervisors determines that the petition is adequate th…