The Arizona Revised Statutes have been updated to include the revised sections from the 54th Legislature, 2nd Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 55th Legislature, 1st Regular Session, which convenes in January 2021.
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
A. Each district organized under this title and not exempted by subsection D 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 annual financial statements required by this article. The board of supervisors may supply forms for use by districts in preparing their annual budget.
B. Budgets required to be submitted pursuant to this section shall be submitted to the county treasurer and the board of supervisors no later than July 10 of each year. If the district fails to submit a budget as required by this section, any taxpayer residing in the district, the board of supervisors or the county treasurer may petition the superior court in a county where the district is organized to show cause why the budget has not been submitted. On a failure to show cause, the court shall order the district to submit the budget within ten days after judgment is entered.
C. If the court enters judgment against the district under this section, the court may award the taxpayer, board of supervisors or county treasurer reasonable attorney fees and costs associated with bringing the action.
D. Districts organized under chapters 4, 5, 6, 17, 22, 27 and 28 of this title are exempt from the requirements of this section.