Arizona Revised Statutes
Title 48 - Special Taxing Districts
§ 48-1213 - Alternative method of dissolution of community park maintenance district

48-1213. Alternative method of dissolution of community park maintenance district
A. A district organized under this article, the territory of which is wholly included within the corporate limits of a city or town, may be dissolved in the following manner:
1. The board of directors shall approve the transfer of all powers, duties and responsibilities of the board, officers and employees of the district to such city or town, as trustee, and the dissolution of the district by ordinance or resolution.
2. The governing body of the city or town shall approve the acceptance of the trusteeship of the district by ordinance or resolution.
3. Within thirty days after the date of the passage of the latter of the ordinances or resolutions called for in paragraphs 1 and 2 of this subsection, the governing body of the city or town shall call a special election of the city or town on the question of whether to accept the trusteeship of the district. The election shall take place on such date as the governing body may designate but not more than sixty days after the ordinance or resolution calling the election is passed, except that no election may be called within twelve months from the date of a previous election called for the same purpose. Only registered voters of the city or town are eligible to vote on the question.
4. When, on the basis of the adoption of the ordinances and resolutions under paragraphs 1 and 2 of this subsection, an election is called upon the question of acceptance of the trusteeship under paragraph 3 of this subsection, the board of directors of the district shall also call, at the same time as the election provided for in paragraph 3 of this subsection is called, a separate election among the registered voters of the district on the question of dissolution of the district.
B. If a majority of registered voters of the city or town voting on the question approves it, and a majority of the registered voters of the district voting on the question approves it, the district shall be dissolved as provided in this section. If the registered voters voting in the election conducted pursuant to subsection A, paragraph 3 of this section fail to accept the trusteeship or if the registered voters voting in the election conducted pursuant to subsection A, paragraph 4 of this section fail to approve dissolution, the district shall not be dissolved and the proceedings shall be terminated.
C. If the district has no legal indebtedness or when all legal indebtedness has been discharged or assumed by the city or town, after otherwise complying with this section, the governing body of the city or town shall as trustees of the district by resolution declare the district dissolved. Within three days after its adoption, a certified copy of the resolution shall be filed with the clerk of the governing body of the city or town in which the district is situated.
D. If the district has legal indebtedness following approval of dissolution as provided in this section, the district shall be administered as provided in this section. Pending dissolution, the administration of district affairs vests in trust in the governing body of the city or town. Members of the governing body of the city or town are trustees of the district for all purposes of the district and as such have the powers and duties prescribed for the board of directors of the district. Such trustees may, except as provided by law, operate the facilities of the district. Indebtedness on behalf of the district does not become indebtedness or obligations of such city or town, except that such city or town is responsible as trustees to insure that all obligations and debts of the district are paid when due from funds available to the trustees from the district. Until dissolution, nothing precludes a district from otherwise continuing to carry on its activities and transacting its business, or from entering into contracts and agreements otherwise authorized or from transferring any property of the district to each city or town.
E. Members of the board of directors, if the terms of such members have not expired, serve as an advisory board to the trustees under subsection D of this section and to the governing body of the city or town following dissolution until expiration of the terms or earlier vacancy, and thereafter the office is abolished.
F. Upon dissolution of a district pursuant to this section, all property of the district vests in the city or town.
G. Notwithstanding section 9-514, the affirmative vote on the dissolution of the district by both the district and the affected city or town under the provisions of this section vests in the city or town authority to construct, purchase, acquire or lease any plant or property for the purpose of community park maintenance and is also authority for the city or town to assume the obligations of a district through the issuance of bonds pursuant to title 9, chapter 5, article 3 and in amounts not exceeding the outstanding value of all obligations of the district.
H. The election held pursuant to this section is deemed to be the election required by section 48-1212.

Structure Arizona Revised Statutes

Arizona Revised Statutes

Title 48 - Special Taxing Districts

§ 48-101 - State certification board

§ 48-102 - Findings of state certification board

§ 48-121 - Definitions

§ 48-122 - Extension of unexpired permits

§ 48-131 - Compromise of taxes

§ 48-141 - Definitions

§ 48-142 - Powers of district

§ 48-143 - Submission of question of issuance of bonds to electors

§ 48-144 - Resolution calling bond election; publication

§ 48-145 - Conduct of election

§ 48-146 - Ballots

§ 48-147 - Form of bonds

§ 48-148 - Charges for payment of undertaking

§ 48-149 - Covenants in resolution

§ 48-150 - Validity of bonds

§ 48-151 - Certification of bonds by attorney general

§ 48-152 - Disposition of proceeds

§ 48-153 - Prior lien of bonds

§ 48-154 - Bonds payable only from revenue pledged; bonds not district indebtedness

§ 48-155 - Supplemental nature of article

§ 48-171 - Definitions

§ 48-172 - Power to contract with federal government; purposes of contract

§ 48-173 - District powers under federal contracts

§ 48-174 - Terms of contract relating to maintenance and operation of works

§ 48-175 - Approval of contract by real property taxpayers

§ 48-176 - Approval by state certification board

§ 48-177 - Issuance, sale and terms of bonds

§ 48-178 - Determination of validity of contract and bonds by attorney general

§ 48-179 - Proceedings to test validity of contracts and bonds; petition

§ 48-180 - Time for hearing; notice; summons; parties; pleadings

§ 48-181 - Hearing; determination of validity

§ 48-182 - Appeals

§ 48-183 - Use of proceeds of loan and grant; limitation

§ 48-184 - Proceedings cumulative

§ 48-185 - Purposes of article

§ 48-186 - Supplemental nature of article

§ 48-187 - Governing body; civil immunity; definition

§ 48-201 - Definitions

§ 48-202 - Approval of plans and specifications by the director of water resources

§ 48-203 - Estimated cost of work; application fees; exemption

§ 48-204 - Liability in actions for damages

§ 48-205 - Application of article

§ 48-221 - Definitions

§ 48-222 - District retirement plans authorized; benefits provided

§ 48-223 - Types of retirement plans; trust fund; insured plan

§ 48-224 - Eligibility and participation

§ 48-225 - Employee and district contributions; administration expenses

§ 48-226 - Retirement or advisory committee; qualifications; terms; powers

§ 48-227 - Exemption from taxation and execution; exceptions; nonassignability of benefits

§ 48-228 - Expenditure of district funds

§ 48-229 - Exclusion of existing retirement plans

§ 48-241 - Definitions

§ 48-242 - Voluntary contributions of district revenues; method of determining valuations; properties included; credits against gross payment; time of payment

§ 48-243 - Distribution of contributions

§ 48-244 - Right of appeal and civil action

§ 48-245 - Approval by the secretary of the interior

§ 48-246 - Powers of department of revenue and director

§ 48-247 - Exemption from antitrust statutes

§ 48-248 - Payment of outstanding taxes, penalties and interest on acquiring property

§ 48-251 - Annual report

§ 48-252 - District budgets

§ 48-253 - District audits and financial reviews

§ 48-254 - Truth in taxation notice and hearing; roll call vote on tax increase; definition

§ 48-261 - District creation; procedures; notice; hearing; determinations; petitions

§ 48-262 - District boundary changes; procedures; notice; hearing; determinations; petitions

§ 48-263 - Special taxing district impact statement; district creation; district boundary change; bond requirement

§ 48-264 - Dissolution of inactive special taxing districts; board of supervisors action; exceptions

§ 48-266 - Petitions of property owners; form; verification

§ 48-271 - Board of supervisors authority to approve or deny formation of special district

§ 48-272 - Special district boundary requirements; parcel splits prohibited; boundary modifications; consolidation; notice

§ 48-281 - Definitions

§ 48-282 - Alternative methods for procurement of professional services and construction services

§ 48-291 - Federal and state regulations; local coordination; standing; definitions

§ 48-301 - Antinoxious weed districts; formation; territorial limits

§ 48-302 - Petition to organize district; filing; contents

§ 48-303 - Bond for expenses; payment of expenses

§ 48-304 - Hearing; organizing procedure; notice of election; election procedure

§ 48-305 - Qualifications of electors

§ 48-306 - Change of types of weeds controlled; election

§ 48-307 - District officers; term of directors; recall; powers and duties

§ 48-308 - District inspector; appointment; report of presence of weeds; notice to landowner; classification

§ 48-309 - Quarantine; eradication of weeds; lien; enforcement

§ 48-310 - Alternative plan for eradication

§ 48-311 - Alternative plan; resolution; contents; limitation as to lands included

§ 48-312 - Alternative plan; notice of hearing; form and contents; posting

§ 48-313 - Alternative plan; hearing; jurisdiction; decision conclusive

§ 48-314 - Alternative plan; order for eradication; costs as claim against district

§ 48-315 - Alternative plan; right of owner to eradicate weeds

§ 48-316 - Alternative plan; accounting of costs of eradication by district; report

§ 48-317 - Alternative plan; hearing on report of costs; amendments or modifications; confirmation

§ 48-318 - Alternative plan; costs as special assessment and lien of district; collection

§ 48-319 - Tax for enforcement expenses; assessment and collection

§ 48-320 - Violations; classification

§ 48-321 - Reimbursement for county services

§ 48-322 - Dissolution of district

§ 48-401 - Definitions

§ 48-402 - Petition to form district; contents of petition

§ 48-403 - Notice of hearing on petition; certification of enumerated pest by state entomologist

§ 48-404 - Hearing; election; form of ballot; qualifications of electors

§ 48-405 - Canvass of election; order declaring formation of district

§ 48-406 - Amendment of district boundaries

§ 48-407 - Directors; term; qualifications; first meeting

§ 48-408 - Powers and duties of directors; compensation

§ 48-409 - Powers of district

§ 48-410 - Dissolution of district

§ 48-411 - Non-agriculture lands exempt

§ 48-412 - Reimbursement for county services

§ 48-501 - Definitions

§ 48-502 - Scope of article; acquisition of property by condemnation

§ 48-503 - Off-street parking sites in cities; acquisition of property; exceptions to acquisition of property

§ 48-504 - Exceptions to taking of property

§ 48-505 - Resolution or ordinance of intention to order improvement; petition

§ 48-506 - Notice of resolution

§ 48-507 - Protests; filing; presentation to council; hearing

§ 48-508 - Order for improvement; initiation of condemnation proceedings

§ 48-509 - Complaint in condemnation action

§ 48-510 - Choice between trial or appointment of referees to determine compensation

§ 48-511 - Referees; duties; report

§ 48-512 - Compensation and damages; date of accrual; apportionment

§ 48-513 - Referee's report; objections; notice of hearing; court action on report

§ 48-514 - Notice of trial; intervention; continuance

§ 48-515 - Judgment; fees

§ 48-516 - Appeals

§ 48-517 - Abandonment of proceedings; return of assessments paid

§ 48-518 - Diagram of improvement district

§ 48-519 - Delivery of diagram; assessment of expenses

§ 48-520 - Written assessment

§ 48-521 - Filing of assessment and diagram; notice

§ 48-522 - Objections to assessment; hearing

§ 48-523 - Delivery of assessment; recording; assessment roll; assessment as lien

§ 48-524 - Payment of assessment by setting off compensation

§ 48-525 - Notice that assessments are due; payment; delinquent assessments

§ 48-526 - Delinquent list; publication; notice of sale of delinquent property

§ 48-527 - Payment prior to sale

§ 48-528 - Sale of delinquent property; purchase by municipality

§ 48-529 - Certificate of sale; vesting and divesting of assessment lien; entry of sale on assessment roll

§ 48-530 - Redemption of property

§ 48-531 - Procedure for purchaser to obtain deed; evidentiary effect of superintendent's deed

§ 48-532 - Transmittal of assessment payments to treasurer

§ 48-533 - Payment of condemnation judgments; final judgment

§ 48-534 - Procedure to supply deficiency in fund; refund of surplus funds

§ 48-535 - Publication of notices by posting

§ 48-536 - Proof of publication or posting

§ 48-537 - Purpose of article; choice of method

§ 48-538 - Issuance of improvement bonds to represent assessments

§ 48-539 - Description of improvement bonds in resolutions and notices

§ 48-540 - List of unpaid assessments; issuance of bonds; denominations; coupons; due date

§ 48-541 - Certification of unpaid assessments; payments by installment; interest; payments in advance

§ 48-542 - Validity of bonds; priority of bond lien

§ 48-543 - Sale of bonds; disposition of proceeds

§ 48-544 - Purchase of improvement bonds by city

§ 48-545 - Collection of assessment installments; notice of delinquent installment

§ 48-546 - List of delinquent installments; publication of notice; sale of delinquent property

§ 48-547 - Payment after delinquency and before sale

§ 48-548 - Sale of delinquent property; right of redemption; deed to purchaser; purchase by municipality

§ 48-549 - Resolution calling hearing when improvement bonds remain unsold; publication; determination of continuance or abandonment of project

§ 48-550 - Abandonment of project; continuance of project

§ 48-551 - Appointment of appraisers; revision of compensation and damages

§ 48-552 - Revision and reassessment of benefits

§ 48-553 - Hearing on reappraisal report; publication of notice; refiling report on approval

§ 48-554 - Publication of notice of right to review of reappraisal; judicial review; review of assessment; procedure to obtain review; trial

§ 48-555 - Appeals from assessment of benefits

§ 48-556 - Issuance of bonds on revised assessment; increase or decrease of amount assessed; invalid assessments

§ 48-557 - Deficiency in fund; temporary advancements

§ 48-558 - Providing for procedural rules relating to improvement bonds

§ 48-571 - Definitions; appointment of officer

§ 48-572 - Purposes for which public improvements may be undertaken; powers incidental to public improvements

§ 48-573 - Pedestrian malls

§ 48-574 - Improvement districts for operation, maintenance, repair and improvement of pedestrian malls, off-street parking facilities, retention and detention basins and parkings and parkways

§ 48-575 - Improvement districts for enhanced municipal services

§ 48-576 - Resolution or ordinance of intention to order improvement; petition

§ 48-577 - Plans; estimate of cost; limitation on assessment

§ 48-578 - Publication of resolution of intention; posting notice of resolution

§ 48-579 - Protest against proposed improvement; protest as bar to improvement proceedings; objection to extent of assessment district

§ 48-580 - Procedure for making and hearing protests and objections

§ 48-581 - Resolution ordering improvement; notice; bids

§ 48-582 - Assessment of public property

§ 48-583 - Payment of costs by city

§ 48-584 - Bids; bond; award of contract; entering into contract; liability on bond

§ 48-585 - Option of municipality to reject bids; municipality as contractor; limitation of assessment

§ 48-586 - Form and execution of contract; liquidated damages; supervision of performance; delivery of assessment

§ 48-587 - Bonds required from contractor

§ 48-588 - Cost of publication

§ 48-589 - Diagrams of property affected; estimate of benefits; assessment; warrant

§ 48-590 - Delivery of warrant and assessment to contractor; demand for payment; release of assessments; review of assessment

§ 48-591 - Action against property owner to collect assessment

§ 48-592 - Invalidity of liens or bonds; extent of validity; means to secure interest of persons damaged

§ 48-593 - Proportionate assessment; collection or issuance of bonds

§ 48-594 - Correction of assessment; reallocation of assessment

§ 48-595 - Issuance of improvement bonds; fund for payment of bonds

§ 48-596 - Description of improvement bonds in resolution and notices

§ 48-597 - List of unpaid assessments; issuance of bonds; denominations; due date

§ 48-598 - Form of bonds

§ 48-599 - Certification of unpaid assessments; payments by installment; interest; payments in advance

§ 48-600 - Collection of assessment installments; notice; delinquent installments

§ 48-601 - List of delinquent installments; publication of notice; sale of delinquent property

§ 48-602 - Payment after delinquency and before sale

§ 48-603 - Sale procedure; municipality as purchaser; disposition of property by municipality

§ 48-604 - Certificate of sale; lien

§ 48-605 - Redemption

§ 48-606 - Deed to purchaser; notice to owner; redemption after notice; effect of deed

§ 48-607 - Disposition of sale proceeds

§ 48-608 - Ordinance for collection of assessments by taxation

§ 48-609 - Deficiency in collections

§ 48-609.01 - Special provisions pertaining to loan agreements

§ 48-610 - Procedure when assessment declared void

§ 48-611 - Failure to hold or adjourn scheduled hearing; provision for subsequent hearing

§ 48-612 - Proof of publication and posting

§ 48-613 - Public records; duties of engineer

§ 48-614 - Improvement districts for providing off-street and improvement parking facilities; providing for the leasing and improvement of real property

§ 48-615 - Special provisions relating to improvement districts for purchasing electricity for lighting public streets or parks

§ 48-616 - Improvement districts for purchasing energy for lighting public streets and parks; consolidation

§ 48-617 - Special provisions relating to improvement districts for purchasing energy for lighting public streets or parks

§ 48-618 - Bond anticipation notes; form; procedures applicable

§ 48-619 - Revolving fund; lapsing provisions; separate fund

§ 48-620 - Improvement districts for underground utility and cable television facilities in public rights-of-way and easements; procedures; costs; definitions

§ 48-621 - Regulatory authority of utility undergroundings

§ 48-622 - Wastewater treatment or drinking water facility and nonpoint source projects; loan repayment agreements; definition

§ 48-631 - Authority to provide general improvement fund

§ 48-632 - Procedure for investment bond election

§ 48-633 - Publication and posting of resolution for bond election; form of bonds; payment and redemption

§ 48-634 - Sale of bonds; disposition of proceeds

§ 48-635 - Disposition and investment of bond sale proceeds

§ 48-651 - Refunding bonds

§ 48-652 - Use of net proceeds; investment of proceeds; definition

§ 48-653 - Limitation on refunding bonds; notice and hearing; definition

§ 48-654 - Security; payment

§ 48-655 - Collection of assessments

§ 48-656 - Determination of governing body

§ 48-681 - Borrowing power of cities and towns

§ 48-682 - Vote on bond issues

§ 48-683 - Election resolution

§ 48-684 - Registration of voters

§ 48-685 - Ballots

§ 48-686 - Canvass of returns

§ 48-687 - Application of election laws

§ 48-688 - Form of bonds; interest rates; redemption; payment of principal and interest; additional security; definition

§ 48-689 - Issuance of bonds for public improvements; limitations of amount, successive borrowings; computation

§ 48-690 - Expansion of pledge; effect on prior elections; refunding bonds; conflict of interest

§ 48-691 - Separate fund to pay interest and principal upon maturing installment

§ 48-701 - Definitions

§ 48-702 - Resolution declaring intention to form district

§ 48-703 - Notice

§ 48-704 - Hearing on objections

§ 48-705 - Order forming district; election

§ 48-706 - Judicial review

§ 48-707 - Notice and conduct of elections; waiver

§ 48-708 - Formation; debt limitation; disclosure

§ 48-709 - Powers of a community facilities district

§ 48-710 - Perpetual succession

§ 48-711 - Records; district board; terms; vacancies; open meetings

§ 48-712 - Participation by municipality or county

§ 48-713 - Other districts or improvements

§ 48-714 - Change in district boundaries or general plan

§ 48-715 - Project approval

§ 48-716 - Budget

§ 48-717 - Finances

§ 48-718 - Recording documents

§ 48-719 - General obligation bonds; tax levy; security

§ 48-720 - Revenue bonds; fees and charges

§ 48-721 - Special assessments; special assessment bonds

§ 48-722 - Terms of bonds

§ 48-723 - District taxes; annual financial estimate and budget

§ 48-724 - Dissolution of district

§ 48-725 - Wastewater treatment or drinking water facility and nonpoint source projects; loan repayment agreements; definitions

§ 48-726 - Jurisdictional limitation; organizational documents

§ 48-727 - District website; district records database

§ 48-728 - Public infrastructure acceptance; bond

§ 48-729 - District board composition reconciliation; petition

§ 48-802 - Election procedures; qualifications

§ 48-803 - District administered by a district board; report

§ 48-804 - District administered by elected chief and secretary-treasurer

§ 48-805 - Fire district; powers and duties; definition

§ 48-805.01 - Separate legal entities; joint exercise of powers

§ 48-805.02 - Fire district annual budget; levy; requirements

§ 48-805.03 - Employment of relatives; violation; classification

§ 48-806 - Bond election; issuance and sale of bonds; security

§ 48-807 - County fire district assistance tax; annual budget; override; monthly financial reports

§ 48-812 - Disposition of fire district assets and relief and pension fund assets on annexation by or inclusion in a city or town

§ 48-813 - Deletion of annexed area from fire district territory; provision for continued protection; proposed annexation

§ 48-814 - Property located outside of fire district territory; reimbursement to fire district for cost of fire and emergency medical services

§ 48-815.01 - District dissolution; procedures; notice; hearing; determinations; petitions

§ 48-815.02 - Dissolution; petitions of property owners; form; verification

§ 48-816 - Election to reorganize district

§ 48-817 - Districts over twenty-five thousand population

§ 48-818 - Emergency medical aid or assistance to other public bodies; limitation on liability

§ 48-819 - Reimbursement for county services

§ 48-820 - Election to merge fire districts; notice; hearing; approval; joint meeting; merged district board

§ 48-821 - Disposition of assets on merger of fire districts

§ 48-822 - Election to consolidate fire districts; resolution; hearing

§ 48-823 - Disposition of assets on consolidation of fire districts

§ 48-824 - Firefighter; residency requirement; prohibition; exemption; definition

§ 48-831 - Exemption of fire fighters from military duty

§ 48-832 - Procedure to obtain exemption

§ 48-833 - Exemption based on length of service

§ 48-834 - Annual filing of exemption list; issuance of illegal certificate; classification

§ 48-851 - Noncontiguous county island fire district; formation; alternate formation; definition

§ 48-852 - District board governance; elections

§ 48-853 - District board; powers and duties; intergovernmental agreements; contract; administration; definition

§ 48-854 - Municipality as service provider; indemnity; intergovernmental agreement

§ 48-901 - Definitions

§ 48-902 - Authorization for improvement district; areas and lands excluded

§ 48-903 - Petition to establish district; elected board; verification; plat

§ 48-904 - Bond of petitioners; additional bond

§ 48-905 - Hearing on petition; summary establishment; notice

§ 48-906 - Establishment of district; dismissal of proceedings; costs; addition or elimination of certain areas

§ 48-907 - Review of action of supervisors

§ 48-908 - Board of directors; expenses

§ 48-909 - Purposes for which public improvements may be undertaken; powers incidental to public improvements

§ 48-909.01 - Wastewater treatment facility; waterworks; sewer collection system and nonpoint source projects; financial assistance loan repayment agreements; definition

§ 48-909.02 - Multijurisdictional entities; limitation of district liability and responsibility

§ 48-910 - Domestic water and domestic wastewater services; authority to set fees; liens; foreclosure

§ 48-911 - Rights of way within district; improvements and maintenance

§ 48-912 - Resolution of intention to order improvement

§ 48-913 - District engineer; appointment; compensation

§ 48-914 - Preliminary plans; estimate of cost; limitation on assessment

§ 48-915 - Petition to incur expense; sufficiency

§ 48-916 - Notice of resolution

§ 48-917 - Protest against proposed improvement; protest as bar to improvement proceedings; objection to extent of assessment district

§ 48-918 - Procedure for making and hearing protests and objections

§ 48-919 - Resolution ordering improvement; notice; bids

§ 48-920 - Assessment of public property; no rescission

§ 48-921 - Payment of costs from other sources

§ 48-922 - Bids; bond; award of contract

§ 48-923 - Notice of award; objection to proceedings; entering into contract; liability on bond

§ 48-924 - Form and execution of contract; supervision of performance; default; new bids; delivery of assessment

§ 48-925 - Bonds required from contractor

§ 48-926 - Cost of publications

§ 48-927 - Diagrams of property affected; estimate of benefits; assessment; warrant; lien

§ 48-928 - Delivery of warrant and assessment to contractor or treasurer; demand for payment; release of assessments; review of assessment; hearing

§ 48-929 - Action against property owner to collect assessment

§ 48-930 - Invalidity of liens and bonds; extent of validity; means to secure interest of persons damaged

§ 48-931 - Proportionate assessment; collection or issuance of bonds

§ 48-932 - Correction of assessment; reallocation of assessment

§ 48-933 - Issuance of improvement bonds; fund for payment of bonds

§ 48-934 - Description of improvement bonds in resolution and notices

§ 48-935 - List of unpaid assessments; issuance of bonds; denominations; coupons; due date; funds

§ 48-936 - Form of bonds

§ 48-937 - Certification of unpaid assessments; payments by installment; interest; payments in advance

§ 48-938 - Collection of assessment installments; notice; delinquent installments

§ 48-939 - List of delinquent installments; publication of notice; sale of delinquent property

§ 48-940 - Payment after delinquency and before sale

§ 48-940.01 - Notice to lien claimants; loans

§ 48-941 - Sale procedure; district as purchaser

§ 48-942 - Certificate of sale; lien

§ 48-943 - Redemption

§ 48-944 - Deed to purchaser; notice to owner; redemption after notice; effect of deed

§ 48-945 - Collections from sales; disposition of sale proceeds

§ 48-946 - Resolution for collection of assessment by taxation

§ 48-947 - Deficiency in collections; liability of district

§ 48-948 - Failure to meet and adjourn scheduled hearing; provision for subsequent hearing

§ 48-949 - Void assessments; new assessment; partial deficit

§ 48-950 - Proof of notice; definition

§ 48-951 - Public records; duties of engineer

§ 48-952 - General obligations of district

§ 48-953 - Irrigation assessments; collection

§ 48-954 - Annual statements and estimates

§ 48-955 - Levy and collection of district taxes

§ 48-956 - Maintenance of roads by county; cooperative expenditures

§ 48-957 - Charges for services of county employees

§ 48-958 - Disposition of surplus funds

§ 48-959 - Dissolution of district

§ 48-960 - Improvement districts for purchasing energy for lighting public streets and parks

§ 48-961 - Special provisions relating to improvement districts for purchasing energy for lighting public streets or parks

§ 48-961.01 - Transfer of county improvement district to purchase energy for lighting public streets and parks to municipal jurisdiction

§ 48-962 - Bond anticipation notes; form; procedures applicable

§ 48-963 - Revolving fund; lapsing provisions; separate fund

§ 48-964 - District revenues; payment for certain improvements

§ 48-965 - Reimbursement for county services

§ 48-966 - Refunding bonds

§ 48-967 - Alternate project delivery method; construction projects; definitions

§ 48-981 - In general

§ 48-982 - Protests; hearing; determinations

§ 48-983 - Payment of assessments; issuance and sale of bonds

§ 48-984 - Annual assessment installments

§ 48-985 - Prepayment of assessment

§ 48-986 - Advancing maturity of bonds

§ 48-986.01 - Limited infrastructure construction finance revolving fund; definition

§ 48-987 - Modifications

§ 48-988 - Application of article

§ 48-1001 - Fund transfers; successive levies excused

§ 48-1002 - Complete procedure

§ 48-1003 - Court proceedings and sale of delinquent property

§ 48-1004 - Limitation

§ 48-1011 - Definitions

§ 48-1012 - Elected board of directors; initial members; qualifications; terms; filling vacancy; chairperson; reorganization; qualifications of electors

§ 48-1013 - Compensation; expenses

§ 48-1014 - Powers and duties of an elected or appointed board of directors

§ 48-1015 - Financial transactions of elected board of directors; review; veto authority

§ 48-1016 - Revocation of authority of elected board of directors

§ 48-1017 - Reimbursement for county services

§ 48-1018 - Conversion of county improvement district to domestic water improvement district or domestic wastewater improvement district; notice; costs

§ 48-1019 - Drinking water facility and wastewater facility projects; financial assistance loan repayment agreements; definition

§ 48-1020 - Merger of domestic water improvement districts; petition or resolution; hearing; election; deposit

§ 48-1031 - Definitions

§ 48-1032 - Resolution declaring intention to form district

§ 48-1033 - Notice

§ 48-1034 - Objections; hearing on formation

§ 48-1035 - Order forming district; election

§ 48-1036 - Judicial review

§ 48-1037 - Notice and conduct of elections; waiver

§ 48-1038 - Formation

§ 48-1039 - Powers of a rural road improvement district

§ 48-1040 - Records; board of directors; open meetings

§ 48-1041 - Participation by county

§ 48-1042 - Other districts or improvements

§ 48-1043 - Change in district boundaries or plan

§ 48-1044 - Finances

§ 48-1045 - General obligation bonds

§ 48-1046 - Terms of bonds

§ 48-1047 - District taxes

§ 48-1048 - Dissolution of district

§ 48-1061 - Definitions

§ 48-1062 - Authorization and issuance of bonds; election

§ 48-1063 - Securing principal and interest; lien of pledge

§ 48-1064 - Characteristics of bonds; negotiable; exemption from taxation; obligation; legal investments

§ 48-1065 - Effect of changing circumstances on bonds; agreement of state

§ 48-1066 - Validity of bonds; certification by attorney general

§ 48-1067 - Treasurer or fiscal agent; disposition of monies; investment

§ 48-1068 - Bond proceeds fund; investments; expenditures; audit

§ 48-1069 - Unlawful interest in real property by board member or employee; violation; classification

§ 48-1070 - Provisions cumulative

§ 48-1081 - Definitions

§ 48-1082 - Elected board of directors; initial members; qualifications; terms; filling vacancy; chairperson

§ 48-1083 - Compensation; expenses

§ 48-1084 - Powers and duties of an elected or appointed board of directors

§ 48-1084.01 - Petition for formation; alternate method for assessment of taxes; signatures

§ 48-1085 - Financial transactions of elected board of directors; review; veto authority

§ 48-1086 - Revocation of authority of elected board of directors

§ 48-1087 - Reimbursement for county services

§ 48-1088 - Conversion of road improvement and maintenance district; notice; costs

§ 48-1091 - Definitions

§ 48-1092 - Elected board of directors; initial members; qualifications; terms; filling vacancy; chairperson

§ 48-1093 - Compensation; expenses

§ 48-1094 - Powers and duties of an elected or appointed board of directors

§ 48-1095 - Financial transactions of elected board of directors; review; no veto authority

§ 48-1096 - Revocation of authority of elected board of directors

§ 48-1097 - Reimbursement for county services

§ 48-1098 - Conversion of road enhancement improvement  district; notice; costs

§ 48-1101 - Authorization to establish districts

§ 48-1102 - Procedure for formation of district

§ 48-1103 - Board of directors; powers and duties; fund

§ 48-1104 - Financial statement; levy and collection of taxes

§ 48-1105 - Division of county in which district is organized; dissolution of district

§ 48-1106 - Reimbursement for county services

§ 48-1201 - Definitions

§ 48-1202 - Establishment of community park ma