Arizona Revised Statutes Title 48 - Special Taxing Districts

Chapter 1 GENERAL PROVISIONS
Article 1 State Certification Board

Article 2 Extension of Unexpired Water Appropriation or Reservoir Permits Issued to Districts

  • § 48-121 Definitions
    In this article, unless the context otherwise requires: 1. " District" includes any irrigation district, drainage district, flood control district, agricultural improvement district, electrical...
  • § 48-122 Extension Of Unexpired Permits
    Notwithstanding the provisions of any law to the contrary, when the director of water resources has issued to any district a permit to make...

Article 3 Compromise of District Taxes

  • § 48-131 Compromise Of Taxes
    Boards of directors of irrigation districts, electrical districts, agricultural improvement districts, drainage districts, power districts, flood control districts, irrigation water delivery districts and other...

Article 4 Issuance of Revenue Bonds by Irrigation and Agricultural Improvement Districts

Article 5 District Contracts with Federal Government

Article 6 Conditions of Liability for Damages Resulting From Construction and Other Work Performed for Districts

Article 7 District Employees' Retirement Plans

Article 8 Voluntary Contributions and Taxes

Article 9 Reports by Districts

Article 10 District Creation and Boundary Changes

Article 11 Approval of Formation of Special Districts

Article 12 Procurement of Design Services and Construction Services

Article 13 Local Coordination with the Federal and State Government

Chapter 2 ANTINOXIOUS WEED DISTRICTS
Article 1 General Provisions

Chapter 3 PEST CONTROL DISTRICTS
Article 1 General Provisions

Chapter 4 MUNICIPAL IMPROVEMENT DISTRICTS
Article 1 Opening, Widening and Closing Public Ways

Article 2 General Public Improvements and Improvement Bonds

Article 3 General Improvement Fund and Investment Bonds

Article 4 Refunding Improvement Bonds

Article 5 Street and Highway Improvement Bonds

Article 6 Community Facilities Districts

Chapter 5 FIRE DISTRICTS
Article 1 General Provisions

Article 2 Military Exemptions

Article 3 Noncontiguous County Island Fire Districts

Chapter 6 COUNTY IMPROVEMENT DISTRICTS
Article 1 In General

Article 2 County Improvement Districts-Alternate Procedure for Assessing and Financing Proposed Improvements and Providing for the Issuance of Bonds Prior to Construction of Improvements

Article 3 Cumulative Delinquency Procedures

Article 4 Alternative Form of Government for Domestic Water Improvement Districts and Domestic Wastewater Improvement Districts

Article 5 Rural Road Improvement Districts

Article 6 Revenue Bond Financing

Article 7 Alternative Form of Government for Road Improvement and Maintenance Districts

Article 8 Alternative Form of Government for Road Enhancement Improvement Districts

Chapter 7 COUNTY TELEVISION IMPROVEMENT DISTRICTS
Article 1 General Provisions

Chapter 8 COMMUNITY PARK MAINTENANCE DISTRICTS
Article 1 General Provisions

Chapter 9 COTTON PEST CONTROL DISTRICTS
Article 1 General Provisions

  • § 48-1301 Definitions
    In this chapter, unless the context otherwise requires: 1. " Board" means the board of directors of a district. 2. " Council" means the...
  • § 48-1302 Petition To Form A District
    Any group of cotton producers in a proposed cotton pest control district may petition the cotton research and protection council to establish a district...
  • § 48-1303 Contents Of Petition
    The petition to establish the district shall include: 1. The signature, name and address of each producer included in the proposed district. 2. The...
  • § 48-1304 Notice Of Petition And Hearing
    On receiving the petition, the council shall determine whether the petition meets the requirements of section 48-1303. If the petition meets those requirements, the...
  • § 48-1305 Hearing; Approval Or Denial
    A. The council shall hold a hearing to receive comments from the petitioners of the proposed district. B. The council shall announce its findings...
  • § 48-1306 Board Of Directors; Officers
    A. A district shall be governed by a board of at least five but not more than eleven directors. Only producers in the district...
  • § 48-1307 Administrative Powers
    The board may: 1. Spend district monies as necessary to implement the pest control programs of the district. 2. Employ or contract with persons...
  • § 48-1308 Financial Report And Budget
    A. The board shall issue an annual financial report showing the receipts and expenditures of all monies and the district's assets and liabilities at...
  • § 48-1309 Assessments And Fees
    A. Each year after adopting its budget, the board shall levy an assessment based on either: 1. The number of bales of cotton that...
  • § 48-1310 Right To Enter Property
    An officer or employee of the district has the right to enter any property in the district to carry out the district's pest control...
  • § 48-1311 Enlarging District Boundaries
    A. At any time after the district has been formed, the district may adjust its boundaries by a vote of the board and upon...
  • § 48-1312 Dissolution
    A. Districts may be dissolved by a majority vote of the board of directors of the district. B. If the district is dissolved, the...
  • § 48-1313 Annual Election To Participate
    A. In the year of formation and in any subsequent growing season for which a cotton producer has not exercised his or her right...

Chapter 10 SPECIAL ROAD DISTRICTS
Article 1 General Provisions

Chapter 11 POWER DISTRICTS
Article 1 Formation, Change in Boundaries and Dissolution

Article 2 Administration

Article 3 District Elections

Article 4 Financial Provisions

Article 5 District Bonds

Chapter 12 ELECTRICAL DISTRICTS
Article 1 Formation, Consolidation and Enlargement of Districts

Article 2 Administration

Article 3 Financial Provisions

Article 4 District Bonds and Refunding Bonds

Article 5 Revenue Bonds

Chapter 13 HOSPITAL DISTRICTS
Article 1 General Provisions

Chapter 14 SANITARY DISTRICTS
Article 1 In General

Article 2 Collector Sewer Construction

Chapter 15 PEST ABATEMENT DISTRICTS
Article 1 General Provisions

Chapter 16 HEALTH SERVICE DISTRICTS
Article 1 General Provisions

Chapter 17 AGRICULTURAL IMPROVEMENT DISTRICTS
Article 1 Formation

Article 2 Administration

Article 3 Alternate Form of Administration

Article 4 District Elections

Article 5 Financial Provisions

Article 6 District Bonds

Article 7 Revenue Bonds

Chapter 18 DRAINAGE AND FLOOD PROTECTION DISTRICTS
Article 1 Formation

Article 2 Change of Boundaries and Dissolution

Article 3 Administration

Article 4 District Elections

Article 5 Financial Provisions

Article 6 Unit System of Taxation

Article 7 District Bonds

Article 8 Refunding District Indebtedness

Article 9 Destruction of Unsold Bonds or Reduction of Bonded Indebtedness

Article 10 Flood Prevention Districts

Article 11 Financing Flood Protection Facilities

Chapter 19 IRRIGATION AND WATER CONSERVATION DISTRICTS
Article 1 Formation

Article 2 Change of Boundaries and Dissolution

Article 3 Administration

Article 4 District Elections

Article 5 Acreage System of Voting

Article 6 State and Federal Lands Within District

Article 7 Contracts With United States

Article 8 Financial Provisions

Article 9 District Assessments

Article 10 District Bonds

Article 10.1 Revenue Bonds

Article 11 Refunding District Indebtedness

Article 12 Insolvency of District

Chapter 20 IRRIGATION WATER DELIVERY DISTRICTS
Article 1 General Provisions

  • § 48-3401 Owner Defined
    In this chapter, unless the context otherwise requires, " owner" means the person who appears upon the records of the office of the county...
  • § 48-3402 Rights And Powers Of District
    A. Irrigation water delivery districts shall be bodies corporate for the purposes specified in this chapter and shall have the rights, privileges and powers...
  • § 48-3403 Water Rights On Unirrigated Areas
    Failure to use irrigation water for five or more years shall not be an abandonment or forfeiture of water rights pertaining to lands included...
  • § 48-3404 Effect Of Chapter
    This chapter shall not be construed to repeal any other act, statute or part of statute providing for the organization of irrigation or other...

Article 2 Formation, Change of Boundaries and Dissolution

Article 3 Administration

Article 4 Financial Provisions

Chapter 21 FLOOD CONTROL DISTRICTS
Article 1 County Flood Control Districts

Article 2 Flood Control District Regulations

Chapter 22 MULTI-COUNTY WATER CONSERVATION DISTRICTS
Article 1 General Provisions

Article 2 Judicial Validation of Contracts

Article 3 Revenue Bonds

Article 4 Replenishment

Chapter 24 COUNTY FREE LIBRARY DISTRICT
Article 1 General Provisions

Chapter 25 COUNTY JAIL DISTRICTS
Article 1 General Provisions

Article 2 Financial Provisions

Chapter 26 STADIUM DISTRICTS
Article 1 General Provisions

Article 2 Financial Provisions

Article 3 District Bonds

Chapter 27 GROUNDWATER REPLENISHMENT DISTRICTS
Article 1 General Provisions

Article 2 Establishment and Administration

Article 3 Powers and Duties

Article 4 Financial Provisions

Article 5 Bond Financing

Article 6 Compliance and Enforcement

Chapter 28 ACTIVE MANAGEMENT AREA WATER DISTRICT
Article 1 Formation and Dissolution

Article 2 Administration

Article 3 Powers and Duties

Article 4 Financial Provisions

Article 5 Revenue Bonds

Article 7 Replenishment

Chapter 29 REGIONAL PUBLIC TRANSPORTATION AUTHORITY
Article 1 General Provisions

Article 2 Planning

Article 3 Regional Bus System

  • § 48-5141 Regional Bus System
    The board may contract with a public agency or with a person on the terms and conditions the board finds in its best interest...

Article 4 Financing

Chapter 30 REGIONAL TRANSPORTATION AUTHORITY
Article 1 General Provisions

Article 2 Financing

Chapter 31 SPECIAL HEALTH CARE DISTRICT
Article 1 General Provisions

Article 2 Powers and Duties

Article 3 Financial Provisions

Chapter 32 AGRICULTURE PRESERVATION DISTRICTS
Article 1 General Provisions

Chapter 33 PUBLIC HEALTH SERVICES DISTRICTS
Article 1 General Provisions

  • § 48-5801 Definitions
    In this chapter, unless the context otherwise requires: 1. " Board" means the board of directors of a public health services district. 2. "...
  • § 48-5802 Formation Of District; Election
    A. A public health services district may be established in a county as provided by this section. B. Beginning January 1, 2011, to establish...
  • § 48-5803 Board Of Directors
    The county board of supervisors shall serve as the board of directors of the district. The directors are not eligible to receive compensation for...
  • § 48-5804 Powers And Duties
    A. The district board of directors shall: 1. Appoint from among its members a chairperson, a secretary and other officers as may be necessary...
  • § 48-5805 Transaction Privilege Tax; Property Tax
    A. The board of directors of the district by resolution may levy, and if levied, the department of revenue shall collect, a transaction privilege...

Chapter 34 MULTIJURISDICTIONAL WATER FACILITIES DISTRICTS
Article 1 General Provisions

Article 2 Financial Provisions

  • § 48-5931 Sources Of Revenue
    The projects to be constructed or acquired as shown in the general plan may be financed from the following sources of revenue: 1. Proceeds...
  • § 48-5932 Revenue Bonds; Authorization
    A. At any time after the district board has adopted a resolution of project intent, the district board shall hold a hearing on the...

Article 3 Corporation Commission Jurisdiction Over Private Water Companies

Chapter 35 RECREATIONAL CORRIDOR CHANNELIZATION DISTRICTS
Article 1 General Provisions

Article 2 Financial Provisions

Chapter 36 THEME PARK DISTRICTS
Article 1 Organization and Administration

  • § 48-6201 Definitions
    (Conditionally Rpld.) In this chapter, unless the context otherwise requires: 1. " Board" means the board of directors of a district. 2. " District"...
  • § 48-6202 Formation Of District
    (Conditionally Rpld.) A. The governing bodies of a city with a population of more than one million persons and a county with a population...
  • § 48-6203 Board Of Directors
    (Conditionally Rpld.) A. The district is governed by a board of directors consisting of the following members: 1. Two members of the governing body...
  • § 48-6204 Administrative Powers And Duties
    (Conditionally Rpld.) A. The board of directors, on behalf of the district, may: 1. Adopt and use a corporate seal. 2. Sue and be...
  • § 48-6205 Conflicts Of Interest
    (Conditionally Rpld.) A. The directors of the district are subject to title 38, chapter 3, article 8, relating to conflicts of interest, including the...

Article 2 Operations

Article 3 Financial Provisions

Article 4 Revenue Bonds

Chapter 37 UPPER SAN PEDRO WATER DISTRICT
Article 1 General Provisions

Article 2 Financial Provisions

Chapter 38 REGIONAL ATTRACTION DISTRICTS
Article 1 Organization and Administration

  • § 48-6601 Definitions
    (Conditionally Rpld. Delayed Rpld.) In this chapter, unless the context otherwise requires: 1. " Board" means the board of directors of a district. 2....
  • § 48-6602 Formation Of District
    (Conditionally Rpld. Delayed Rpld.) A. On the petition of owners of at least two hundred acres of real property in the proposed district, the...
  • § 48-6603 Board Of Directors
    (Conditionally Rpld. Delayed Rpld.) A. The district is governed by a board of directors consisting of the following members: 1. Two members of the...
  • § 48-6604 Administrative Powers And Duties
    (Conditionally Rpld. Delayed Rpld.) A. The board of directors, on behalf of the district, may: 1. Adopt and use a corporate seal. 2. Sue...
  • § 48-6605 Conflicts Of Interest
    (Conditionally Rpld. Delayed Rpld.) A. The directors of the district are subject to title 38, chapter 3, article 8, relating to conflicts of interest,...
  • § 48-6606 Performance Audit; Termination Of District; Delayed Repeal
    (Conditionally Rpld. Delayed Rpld.) A. The auditor general shall conduct a performance audit, as defined in section 41-1278, of the district and its operations....

Article 2 Operations

Article 3 Financial Provisions

  • § 48-6651 Annual Budget
    (Conditionally Rpld. Delayed Rpld.) A. On or before June 30 of each year, the board shall hold a public hearing to adopt a budget...
  • § 48-6652 General Fund; Investments
    (Conditionally Rpld. Delayed Rpld.) A. The district shall maintain a general fund and may establish accounts and subaccounts within the general fund as necessary...
  • § 48-6653 Construction Account
    (Conditionally Rpld. Delayed Rpld.) A. The district shall maintain a construction account in the general fund consisting of: 1. Monies received by the district...
  • § 48-6654 Excise Tax; Administration; Expiration
    (Conditionally Rpld. Delayed Rpld.) A. The district may levy an excise tax on business activity in the district that is subject to taxation under...
  • § 48-6655 Payments In Lieu Of Property Taxes
    (Conditionally Rpld. Delayed Rpld.) A. The property of the district is exempt from ad valorem property taxes pursuant to article IX, section 2, Constitution...
  • § 48-6656 Development Fees Prohibited
    (Conditionally Rpld. Delayed Rpld.) The board shall not levy or assess impact or development fees or any other assessment, however denominated and for any...
  • § 48-6657 Reimbursement For County Services
    (Conditionally Rpld. Delayed Rpld.) The actual costs of services provided by the county to the district are subject to reimbursement pursuant to section 11-251.06....
  • § 48-6658 Audit
    (Conditionally Rpld. Delayed Rpld.) A. The board shall cause an annual audit to be conducted of the district's funds, accounts and subaccounts by an...

Article 4 Revenue Bonds

Chapter 39 REVITALIZATION DISTRICTS
Article 1 General Provisions

Last modified: October 13, 2016