Title 48, Special Taxing Districts

Boards of directors of irrigation districts, electrical districts, agricultural improvement districts, drainage districts, power districts, flood control districts, irrigation water delivery districts and other similar districts are authorized to compromise any district taxes lev…

In this article, unless the context otherwise requires: 1. "Board of directors" means the board having charge of the affairs of the district. 2. "Bond" means any bond issued pursuant to this article. 3. "District" means any irrigation or agricultural improvement district located …

In the exercise of the powers granted the district by law, the district shall have the additional power: 1. To issue its bonds to finance the costs of any undertaking. 2. To pledge to the punctual payment of the bonds and interest thereon an amount of the revenue from the underta…

Questions on bond issues under this article shall be submitted to the qualified electors of the district. No bonds shall be issued without the assent of a majority of the qualified electors voting at an election held for that purpose as provided in this article.

A. The board of directors shall adopt a resolution calling an election upon the question of the issuance of the 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…

The election shall be conducted and the returns thereof canvassed in all respects as nearly as practicable in conformity with the provisions of law governing the election of directors of the district. No informalities in conducting the election shall invalidate it if the election…

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

A. Bonds issued under this article shall be fully negotiable within the meaning and for all purposes under the applicable provisions of title 44. They may be in one or more series, bear such dates, be payable in such medium of payment, at such places, carry such registration priv…

A. The board of directors of the district issuing the bonds shall prescribe charges and revise them whenever necessary so that any undertaking for which the bonds were issued shall always remain self-supporting with revenue sufficient: 1. To pay when due all bonds and interest th…

A. Any resolution pertaining to the issuance of bonds under this article may contain covenants as to: 1. The purpose to which the proceeds of the sale of the bonds may be applied and to the use and disposition thereof. 2. The use and disposition of the revenue of the undertaking …

A. Bonds issued under this article and bearing the signatures of officers in office on the date of the signing thereof shall be valid and binding obligations, notwithstanding that before delivery and payment thereof any and all of the persons whose signatures appear thereon have …

Any district may submit to the attorney general any bonds issued under this article after all proceedings for their issuance have been taken. Upon submission the attorney general shall examine into and give an opinion upon the validity of the bonds and the regularity of all proce…

All proceeds received from the sale of the bonds, all fees, rents, tolls or other charges received by the district from any undertaking financed by the bonds, and all monies received from any source in connection therewith shall be paid to the district treasurer, or such deposito…

All bonds of the same issue under this article shall have a prior and paramount lien on the revenue of the undertaking for which the bonds have been issued over and ahead of any claims or other obligations of any nature against that revenue subsequently arising or subsequently in…

No holder of any bonds issued under this article shall have the right to compel any exercise of the taxing power of the district to pay the bonds or the interest thereon. Each bond issued under this article shall recite in substance that the payment of the bond and the interest t…

A. Insofar as the provisions of this article are inconsistent with any other provision of law, the provisions of this article shall be controlling. The powers conferred by this article shall be in addition and supplemental to the powers conferred by any other law. B. Bonds may be…

In this article, unless the context otherwise requires: 1. "Bonds" includes bonds, notes, temporary notes, temporary bonds, interim receipts, interim certificates, certificates of indebtedness, refunding notes, refunding bonds or other evidences of indebtedness or obligations of …

A. If any district desires to secure loans, grants or advances of money from the federal government for the purpose of acquiring or constructing works or properties or of making or procuring extensions, improvements, reconstruction or repairs of or to any of their works or proper…

A. Any district which is a party to a contract or agreement with the federal government may enter into and comply with the terms and provisions thereof and shall do and perform all things on its part to be done or performed thereunder, including but not limited to limiting the am…

Notwithstanding any general, special or local law, the contract or agreement may provide for the maintenance and operation of the works, properties or undertakings of the district and for the distribution of irrigation water, electrical power or other services or facilities there…

A. Notwithstanding the provisions of any general, special or local law, before any contract or agreement with the federal government becomes effective and binding upon the district, the contract or agreement shall be submitted to and approved by the vote of a majority of the real…

Notwithstanding the provisions of any general, special or local law, before the contract or agreement with the federal government becomes effective and binding upon the district it shall be approved by resolution of the state certification board.

A. Notwithstanding the provisions of any general, special or local law, the district may issue, sell or exchange bonds of such kind, in such amount and with such security or agreements as may be provided by the contract or agreement, and issue and sell such bonds either at one ti…

Notwithstanding the provisions of any general, special or local law, any district may submit to the attorney general any contract or agreement, or any bonds issued under the contract or agreement entered into pursuant to the provisions of this article after the bonds have been pr…

A. After the execution of any contract or agreement contemplated by this article, the governing body of a district may file a petition in the superior court in the county in which the office of the district is located to determine the validity: 1. Of the bonds authorized by the c…

A. Upon filing of the petition in the superior court, the court or judge thereof shall fix a time for a hearing on the petition, which shall be not less than fifteen days from the date of filing the petition, and shall order the clerk of the court to issue summons in the matter d…

A. At the hearing on the petition, the superior court shall examine the contract or agreement referred to therein and the proceedings of the district or other body in connection with the execution of such contract or agreement, together with any proceedings taken in connection wi…

A. An appeal may be taken to the supreme court from the judgment at any time within ten days after entry of the judgment. The appeal shall be taken, perfected and heard in the manner prescribed by law for appeals in civil actions from the superior court. B. If no appeal is taken …

Notwithstanding the provisions of any general, special or local law, the proceeds of any loan, grant or purchase of bonds shall be used only for the purposes authorized by the contract or agreement or approved by the federal government. If so authorized or approved the following …

Notwithstanding the provisions of any general, special or local law, any proceedings taken prior to December 12, 1934 by any district relating to the subject matter of this article, whether or not commenced under any other law, may be continued under this article, or at the optio…

It is the purpose of this article to enable districts to secure the benefits of any act or acts of the Congress to encourage national recovery or to provide for the construction of useful public works, to encourage public works, to reduce unemployment or to improve the conditions…

This article is cumulative and the powers conferred hereby shall be in addition and supplemental to the powers conferred by any other general, special or local law. This article is not intended to repeal any other law, but insofar as the provisions of this article are inconsisten…

A person who serves on the governing body of a district is immune from civil liability and is not subject to suit directly or by contribution for any act or omission resulting in damage or injury if such person was acting in good faith and within the scope of his official capacit…

In this article, unless the context otherwise requires: 1. "District" means any irrigation, drainage, flood control, agricultural improvement, electrical, water conservation or power district organized under the laws of this state. 2. "Governing body of the district" means the bo…

A. When any construction, repair, alteration, extension or improvement work for district purposes is to be performed according to plans and specifications prepared by or for a district, the governing body of the district may, if it so desires, make application to the director of …

A. The estimated cost of any such work shall include the cost of all labor and materials to be utilized in completing such work. B. Application shall be accompanied by a filing fee of fifty dollars. There shall be a further fee paid at the time of filing the application, or upon …

A. No action shall be brought or maintained against the state, the director of water resources or his employees or agents for damages sustained as a result of the approval by the director of the plans and specifications for any such work. B. No action shall be brought or maintain…

Nothing in this article shall be deemed to apply to a contract between a district and the federal government under the provisions of article 5 of this chapter.

In this article, unless the context otherwise requires: 1. "Compensation" means money paid to an employee of a district for services in the form of a fixed salary or wages at the end of established pay periods, which, in the case of employees with fluctuating rates of pay, shall …

A. A district which is not participating in the Arizona state retirement system provided by title 38, chapter 5, article 2, or the employees of which are not members of the Arizona state retirement system may, by appropriate action of a majority of its governing body, adopt a ret…

The plan adopted may provide for either: 1. The creation of a retirement trust fund to consist of all contributions made by the district and the participants and the net income produced by the investment of the trust fund. The trust fund shall be held, managed and administered by…

Each employee of a district shall be eligible to participate in the plan adopted if he has been continuously employed by the district for a period of not less than twenty-four months prior to the effective date of the plan adopted by a district, or for such longer period as may b…

A. A plan shall provide for contributions by each participant of not less than three per cent of his compensation, and the district shall deduct the amount from each payment of compensation to a participant. All such amounts shall be used and applied by the district for providing…

A. The governing body may appoint a retirement or advisory committee of either three or five persons, as shall be determined by the governing body of the district, and a majority of the members of such committee shall constitute a quorum. Any determination or action of a majority…

A. The benefits, annuities and pensions, the employee and district contributions and the securities in which any trust fund provided for in a plan shall be invested shall not be subject to execution or attachment, garnishment, bankruptcy proceedings or other legal process. The se…

The governing body of a district is authorized to expend all necessary funds for the purposes of carrying out any plan adopted by a district. There shall be included in each annual levy of district taxes or assessments a sufficient amount for such purposes.