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Arizona Revised Statutes (Last Updated: March 31, 2016) |
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Title 48. Special Taxing Districts |
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Chapter 1. GENERAL PROVISIONS |
| Article 1. State Certification Board |
| Sec 48-101. State certification board |
| Sec 48-102. Findings of state certification board |
| Article 2. Extension of Unexpired Water Appropriation or Reservoir Permits Issued to Districts |
| Sec 48-121. Definitions |
| Sec 48-122. Extension of unexpired permits |
| Article 3. Compromise of District Taxes |
| Sec 48-131. Compromise of taxes |
| Article 4. Issuance of Revenue Bonds by Irrigation and Agricultural Improvement Districts |
| Sec 48-141. Definitions |
| Sec 48-142. Powers of district |
| Sec 48-143. Submission of question of issuance of bonds to electors |
| Sec 48-144. Resolution calling bond election; publication |
| Sec 48-145. Conduct of election |
| Sec 48-146. Ballots |
| Sec 48-147. Form of bonds |
| Sec 48-148. Charges for payment of undertaking |
| Sec 48-149. Covenants in resolution |
| Sec 48-150. Validity of bonds |
| Sec 48-151. Certification of bonds by attorney general |
| Sec 48-152. Disposition of proceeds |
| Sec 48-153. Prior lien of bonds |
| Sec 48-154. Bonds payable only from revenue pledged; bonds not district indebtedness |
| Sec 48-155. Supplemental nature of article |
| Article 5. District Contracts with Federal Government |
| Sec 48-171. Definitions |
| Sec 48-172. Power to contract with federal government; purposes of contract |
| Sec 48-173. District powers under federal contracts |
| Sec 48-174. Terms of contract relating to maintenance and operation of works |
| Sec 48-175. Approval of contract by real property taxpayers |
| Sec 48-176. Approval by state certification board |
| Sec 48-177. Issuance, sale and terms of bonds |
| Sec 48-178. Determination of validity of contract and bonds by attorney general |
| Sec 48-179. Proceedings to test validity of contracts and bonds; petition |
| Sec 48-180. Time for hearing; notice; summons; parties; pleadings |
| Sec 48-181. Hearing; determination of validity |
| Sec 48-182. Appeals |
| Sec 48-183. Use of proceeds of loan and grant; limitation |
| Sec 48-184. Proceedings cumulative |
| Sec 48-185. Purposes of article |
| Sec 48-186. Supplemental nature of article |
| Sec 48-187. Governing body; civil immunity; definition |
| Article 6. Conditions of Liability for Damages Resulting From Construction and Other Work Performed for Districts |
| Sec 48-201. Definitions |
| Sec 48-202. Approval of plans and specifications by the director of water resources |
| Sec 48-203. Estimated cost of work; application fees; exemption |
| Sec 48-204. Liability in actions for damages |
| Sec 48-205. Application of article |
| Article 7. District Employees' Retirement Plans |
| Sec 48-221. Definitions |
| Sec 48-222. District retirement plans authorized; benefits provided |
| Sec 48-223. Types of retirement plans; trust fund; insured plan |
| Sec 48-224. Eligibility and participation |
| Sec 48-225. Employee and district contributions; administration expenses |
| Sec 48-226. Retirement or advisory committee; qualifications; terms; powers |
| Sec 48-227. Exemption from taxation and execution; exceptions; nonassignability of benefits |
| Sec 48-228. Expenditure of district funds |
| Sec 48-229. Exclusion of existing retirement plans |
| Article 8. Voluntary Contributions and Taxes |
| Sec 48-241. Definitions |
| Sec 48-242. Voluntary contributions of district revenues; method of determining valuations; properties included; credits against gross payment; time of payment |
| Sec 48-243. Distribution of contributions |
| Sec 48-244. Right of appeal and civil action |
| Sec 48-245. Approval by the secretary of the interior |
| Sec 48-246. Powers of department of revenue and director |
| Sec 48-247. Exemption from antitrust statutes |
| Sec 48-248. Payment of outstanding taxes, penalties and interest on acquiring property |
| Article 9. Reports by Districts |
| Sec 48-251. Annual report |
| Sec 48-252. District budgets |
| Sec 48-253. District audits and financial reviews |
| Sec 48-254. Truth in taxation notice and hearing; roll call vote on tax increase; definition |
| Article 10. District Creation and Boundary Changes |
| Sec 48-261. District creation; procedures; notice; hearing; determinations; petitions |
| Sec 48-262. District boundary changes; procedures; notice; hearing; determinations; petitions |
| Sec 48-263. Special taxing district impact statement; district creation; district boundary change; bond requirement |
| Sec 48-264. Dissolution of inactive special taxing districts; board of supervisors action; exceptions |
| Sec 48-266. Petitions of property owners; form; verification |
| Article 11. Approval of Formation of Special Districts |
| Sec 48-271. Board of supervisors authority to approve or deny formation of special district |
| Sec 48-272. Special district boundary requirements; parcel splits prohibited |
| Article 12. Procurement of Design Services and Construction Services |
| Sec 48-281. Definitions |
| Sec 48-282. Alternative methods for procurement of professional services and construction services |
| Article 13. Local Coordination with the Federal and State Government |
| Sec 48-291. Federal and state regulations; local coordination; standing; definitions |