REFERENCE TITLE: county improvement districts; assessment; contribution
State of Arizona
First Regular Session
amending sections 48-921, 48‑952 and 48-955, Arizona Revised Statutes; relating to county improvement districts.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 48-921, Arizona Revised Statutes, is amended to read:
48-921. Payment of costs from other sources
A. When any money is available from the county, or a state or federal agency, or the general fund of the district, or from any other source, for paying the cost of the whole or any part of any of the work provided for in the resolution of intention, the board of directors may in the resolution of intention or in any resolution adopted before the assessment is finally approved, order that such money be applied to the whole or any portion of the improvements for which it is available and direct the remainder of the costs and expenses to be assessed proportionately upon on the lots liable to be assessed for such improvement.
B. In addition to any PAYMENTS made as prescribed by subsection A of this section, a district may be financed from the following sources of revenue:
1. Proceeds received from the sale of bonds of the district.
2. Monies of the county that are contributed to the district.
3. State or federal grants.
4. Private contributions.
5. Any other monies available to the district by law.
Sec. 2. Section 48-952, Arizona Revised Statutes, is amended to read:
48-952. General obligations of district
General obligations of the district shall be provided for by the levy and collection of taxes upon on all the real and personal property in the district unless otherwise specifically authorized. General obligations shall be limited to the following:
1. The cost of operation, maintenance and repair of improvements made under this article, and the cost of operation and maintenance of streets within the district to the extent that any of the foregoing costs are not assumed by the county.
2. The payment of that portion of the cost of any improvement authorized to be assessed as a general obligation of the district by the resolution of intention and contract, including assessments on public property imposed upon on the district under the provisions of section 48‑920.
3. The payment of the purchase price of lots sold to the district under the provisions of section 48-941, but the total amount of taxes levied upon on all the property of the district for the purchase price of lots sold under any proceeding shall be limited to twenty per cent percent of the aggregate amount of principal and interest on the bonds issued under this proceeding.
4. The payment of preliminary incidental costs for which the district has become liable by abandonment of improvement proceedings under the provisions of section 48‑926. The payment of preliminary incidental Costs pursuant to this paragraph may be assessed and levied on a per parcel basis or based on the assessed valuation of the property. If a per parcel basis is used, the amount of tax for each parcel shall be determined by dividing the number of parcels in the district by the total tax amount. The property owner may pay the tax for preliminary incidental costs in a lump sum or over a period of not more than ten years.
5. Contingent liabilities required to be paid pursuant to section 48-928, subsection K.
6. Repayment of any loans that are required by this article to be made by the district or the county.
7. Attorney fees and other costs of any action brought by or against the district to foreclose an assessment lien or to defend any action brought pursuant to this article.
Sec. 3. Section 48-955, Arizona Revised Statutes, is amended to read:
48-955. Levy and collection of district taxes
A. The board of supervisors shall levy on the property of the districts as provided by this article and collect as general county taxes are collected the amounts shown by the statements and estimates as adopted by the board of directors of the district. All statutes providing for the levy and collection of general county taxes, including collection of delinquent taxes and sale of property for nonpayment of taxes are applicable to the general obligation district taxes as provided to be levied by this article.
B. In a new or existing domestic water improvement district or domestic wastewater improvement district, whether governed by the board of supervisors or an elected board of directors under article 4 of this chapter, a majority of the real property owners may petition the board to apportion the tax among the lots in the district according to the area in square feet of each lot. The petition for the formation of a new district may contain a provision for assessment based on square footage unless the domestic water usage may be determined by metering and in that event the assessment shall be apportioned among the lots of the district on the basis of metering. In the event of either new or existing districts, if the petition is signed by the required number of owners of real property in the district, all subsequent taxes of the district shall be assessed and levied pursuant to this section.
C. In a domestic water improvement district or domestic wastewater improvement district that assesses and levies its taxes based on the square footage of the property, whether governed by the board of supervisors or an elected board of directors under article 4 of this chapter, the governing body of the district in its discretion may establish by resolution a limit on the amount of tax that may be assessed and collected by the district from any single parcel of real property in the district.
D. In any new or existing county road IMPROVEMENT district, the district board may assess and levy the taxes for payment of preliminary incidental expenses on a per parcel basis or based on the assessed valuation of the property. If a per parcel basis is used, the amount of tax for each parcel shall be determined by dividing the number of parcels in the district by the total tax amount. The property owner may pay The tax for PRELIMINARY incidental expenses in a lump sum or over a period of not more than ten years.