48-1591. County treasurer; duties
The county treasurer of each county in which a district is located, in whole or in part, shall receive, collect and receipt for all district monies and for taxes levied under the provisions of this chapter. When tax monies of the district are received by the treasurer he shall receipt therefor by the fifteenth day of the month in the same manner as receipts are given for taxes upon real estate for county purposes.
Structure Arizona Revised Statutes
Title 48 - Special Taxing Districts
§ 48-101 - State certification board
§ 48-102 - Findings of state certification board
§ 48-122 - Extension of unexpired permits
§ 48-131 - Compromise of taxes
§ 48-143 - Submission of question of issuance of bonds to electors
§ 48-144 - Resolution calling bond election; publication
§ 48-145 - Conduct of election
§ 48-148 - Charges for payment of undertaking
§ 48-149 - Covenants in resolution
§ 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
§ 48-172 - 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
§ 48-183 - 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
§ 48-202 - 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
§ 48-222 - 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
§ 48-243 - 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
§ 48-253 - 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
§ 48-264 - 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
§ 48-282 - 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
§ 48-309 - 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
§ 48-402 - 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
§ 48-410 - Dissolution of district
§ 48-411 - Non-agriculture lands exempt
§ 48-412 - Reimbursement for county services
§ 48-502 - Scope of article; acquisition of property by condemnation
§ 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
§ 48-517 - Abandonment of proceedings; return of assessments paid
§ 48-518 - Diagram of improvement district
§ 48-519 - Delivery of diagram; assessment of expenses
§ 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
§ 48-530 - 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
§ 48-542 - 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
§ 48-550 - 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
§ 48-555 - Appeals from assessment of benefits
§ 48-557 - Deficiency in fund; temporary advancements
§ 48-558 - Providing for procedural rules relating to improvement bonds
§ 48-571 - Definitions; appointment of officer
§ 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
§ 48-580 - 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
§ 48-587 - Bonds required from contractor
§ 48-588 - Cost of publication
§ 48-589 - Diagrams of property affected; estimate of benefits; assessment; warrant
§ 48-591 - Action against property owner to collect assessment
§ 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
§ 48-600 - 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
§ 48-606 - 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
§ 48-618 - Bond anticipation notes; form; procedures applicable
§ 48-619 - Revolving fund; lapsing provisions; separate fund
§ 48-621 - Regulatory authority of utility undergroundings
§ 48-631 - Authority to provide general improvement fund
§ 48-632 - Procedure for investment bond election
§ 48-634 - Sale of bonds; disposition of proceeds
§ 48-635 - Disposition and investment of bond sale proceeds
§ 48-652 - Use of net proceeds; investment of proceeds; definition
§ 48-653 - Limitation on refunding bonds; notice and hearing; definition
§ 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
§ 48-687 - Application of election laws
§ 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
§ 48-702 - Resolution declaring intention to form district
§ 48-704 - Hearing on objections
§ 48-705 - Order forming district; election
§ 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
§ 48-718 - Recording documents
§ 48-719 - General obligation bonds; tax levy; security
§ 48-720 - Revenue bonds; fees and charges
§ 48-721 - Special assessments; special assessment bonds
§ 48-723 - District taxes; annual financial estimate and budget
§ 48-724 - Dissolution of district
§ 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
§ 48-815.01 - 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
§ 48-821 - 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
§ 48-854 - Municipality as service provider; indemnity; intergovernmental agreement
§ 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
§ 48-907 - Review of action of supervisors
§ 48-908 - Board of directors; expenses
§ 48-909.02 - Multijurisdictional entities; limitation of district liability and responsibility
§ 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
§ 48-918 - 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
§ 48-925 - Bonds required from contractor
§ 48-926 - Cost of publications
§ 48-927 - Diagrams of property affected; estimate of benefits; assessment; warrant; lien
§ 48-929 - Action against property owner to collect assessment
§ 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
§ 48-938 - 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
§ 48-944 - 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
§ 48-962 - 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
§ 48-967 - Alternate project delivery method; construction projects; definitions
§ 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
§ 48-988 - Application of article
§ 48-1001 - Fund transfers; successive levies excused
§ 48-1002 - Complete procedure
§ 48-1003 - Court proceedings and sale of delinquent property
§ 48-1013 - 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
§ 48-1032 - Resolution declaring intention to form district
§ 48-1034 - Objections; hearing on formation
§ 48-1035 - Order forming district; election
§ 48-1037 - Notice and conduct of elections; waiver
§ 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
§ 48-1045 - General obligation bonds
§ 48-1048 - Dissolution of district
§ 48-1062 - Authorization and issuance of bonds; election
§ 48-1063 - Securing principal and interest; lien of pledge
§ 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
§ 48-1070 - Provisions cumulative
§ 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
§ 48-1093 - 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
§ 48-1202 - Establishment of community park maintenance district; territory; purpose; approval
§ 48-1206 - Establishment of community park maintenance district; denial of petition; costs
§ 48-1208 - Board of directors; qualifications; term; appointment; election; compensation; expenses
§ 48-1209 - Powers of community park maintenance district
§ 48-1210 - Tax levies; delinquency assessment
§ 48-1211 - Fees, rentals and service charges; reserve fund
§ 48-1213 - Alternative method of dissolution of community park maintenance district
§ 48-1214 - Reimbursement for county services
§ 48-1302 - Petition to form a district
§ 48-1303 - Contents of petition
§ 48-1304 - Notice of petition and hearing
§ 48-1305 - Hearing; approval or denial
§ 48-1306 - Board of directors; officers
§ 48-1307 - Administrative powers
§ 48-1308 - Financial report and budget
§ 48-1309 - Assessments and fees
§ 48-1310 - Right to enter property
§ 48-1311 - Enlarging district boundaries
§ 48-1313 - Annual election to participate
§ 48-1401 - Validation of existing road districts
§ 48-1402 - Qualifications of voters
§ 48-1404 - Election of trustees; vacancies
§ 48-1405 - Powers and duties of trustees
§ 48-1406 - Special road tax; limitation on amount; election to exceed limits
§ 48-1407 - Road improvement bonds; call for special election