48-820.  Election to merge fire districts;  notice;  hearing;  approval;  joint meeting;  merged district board
A. Except as provided in subsection L of this section,  the board of supervisors shall make an order calling for an election to decide whether to merge fire districts when a resolution for merger from each district is submitted to the board. The board of supervisors shall not make an order calling for an election to merge the same fire districts more frequently than once every two years. Whether or not the districts are merged,  the fire districts are each liable to reimburse the counties for the expenses of the election,  including the cost of mailing any notices required pursuant to this section. If the proposed district is located in more than one county,  the resolutions shall be submitted to the board of supervisors of the county in which the majority of the assessed valuation of the proposed district is located as of the date of the adoption of the earliest resolution that called for the merger. The words appearing on the ballot shall be " (insert fire districts' names) merge as a fire district--yes"  and " (insert fire districts' names) merge as fire district--no."  
B. Except for a district organized pursuant to article 3 of this chapter,  at least six days but not more than twenty days after the election,  the board of supervisors shall meet and canvass the returns,  and if it is determined that a majority of the votes cast at the election in each of the affected districts is in favor of merging the fire districts,  the board shall enter that fact on its minutes. 
C. For a district organized pursuant to article 3 of this chapter,  within fourteen days after the election,  the board of supervisors shall meet and canvass the returns,  and if it is determined that a majority of the votes cast at the election in each of the affected districts is in favor of merging the fire districts,  the board shall enter the fact on its minutes.
D. Except as prescribed in subsection E of this section,  two or more fire districts may merge if the governing body of each affected fire district,  by a majority vote of the members of each governing body,  adopts a resolution declaring that a merger be considered and a public hearing be held to determine if a merger would be in the best interests of the district and would promote public health,  comfort,  convenience,  necessity or welfare. After each district adopts such a resolution,  the governing body of each district by first class mail shall send notice of the day,  hour and place of a hearing on the proposed merger to each owner of taxable property within the boundaries of the district. The notice shall state the purpose of the hearing and shall describe where information on the proposed merger may be obtained and reviewed. The information on the proposed merger shall be posted prominently on each affected fire district's website. The information provided by the affected districts and posted to each affected district's website shall include the name and a general description of the boundaries of each district proposed to be merged and a general map of the area to be included in the merger. The information posted to the website of each affected district also shall include an estimate of the assessed value of the merged district as of the date of the adoption of the earliest resolution that called for the merger as prescribed in subsection A of this section,  the estimated change in property tax liability for a typical resident of the proposed merged district and a list of the benefits and injuries that may result from the proposed merged district. New territory may not be included as a result of the merger.
E. A noncontiguous county island fire district formed pursuant to section 48-851 shall not merge with a fire district formed pursuant to section 48-261.
F. The clerk of the governing body of each affected district shall post notice in at least three conspicuous public places in the district and shall also publish notice twice in a newspaper of general circulation in the county in which the district is located,  at least ten days before the public hearing. The clerk of each governing body affected by the proposed merger shall also mail notice and a copy of the resolution in support of considering the merger to the chairperson of the board of supervisors of the county or counties in which the affected districts are located. The chairperson of the board of supervisors shall order a review of the proposed merger and may submit written comments to the governing body of each fire district located in that county within ten days after receipt of the notice. 
G. At the hearing prescribed in subsection D of this section,  each governing body of the district shall consider the comments of the board of supervisors,  hear those persons who appear for or against the proposed merger and determine whether the proposed merger will promote public safety,  health,  comfort,  convenience,  necessity or welfare. If,  after the public hearing each of the governing bodies of the districts affected by the proposed merger adopt a resolution by a majority vote declaring that the merger will promote public safety,  health,  comfort,  convenience,  necessity or welfare,  each of the governing bodies of the districts affected by the proposed merger shall submit to the board of supervisors the resolutions that call for an election.
H. Before considering any resolution of merger pursuant to this section,  the governing body of each affected district shall obtain written consent to the merger from any single taxpayer residing within each of the affected districts who owns thirty percent or more of the net assessed valuation of the total net assessed valuation of the district as of the date the district's resolution is submitted to the board of supervisors. If written consent from the taxpayers prescribed by this subsection is not obtained,  subsections A and B of this section apply,  and the merger may only be accomplished by an election held by the affected district that was unable to obtain the written consent. The other affected districts may pursue merger by unanimous consent and,  if one or more of those districts fail to obtain unanimous consent,  any remaining affected districts that have obtained unanimous consent or received voter approval may proceed with the merger unless the governing body of one of those districts withdraws from the merger. If one of the districts withdraws,  the remaining affected districts shall revise the information prescribed by subsection D of this section and post the revised information as prescribed in subsection F of this section. If one or any of the affected districts does not have a single taxpayer residing in the district who owns thirty percent or more of the net assessed valuation of the total net assessed valuation of the district,  this subsection does not apply to that district and written consent is not required for that district.
I. If the merger is approved as provided by subsection B,  L or N of this section,  immediately after the approval,  the governing body of the affected district with the largest net assessed valuation as of the date of the adoption of the earliest resolution that calls for the merger as prescribed in subsection A of this section shall call a joint meeting of the governing bodies of all of the affected districts. At the joint meeting,  a majority of the members of the governing body of each affected district constitutes a quorum for the purpose of transacting business. The members of the governing body of each affected district shall by majority vote of each separate governing body appoint a total of five persons from those currently serving on the governing bodies of the districts who shall complete their regular terms of office,  except that not more than three of the persons appointed may serve terms that end in the same year. Not more than three members shall be appointed from the same fire district board. If the merger affects only two fire districts,  the fire district with the largest net assessed valuation shall appoint three members to the governing body of the newly merged district and the district with the lesser net assessed valuation shall appoint two members. Subsequent terms of office for district board members shall be filled by election of board members who shall be qualified electors of the merged district.
J. The appointed governing body shall immediately meet and organize itself and elect from its members a chairperson and a clerk. The appointed governing body shall immediately have the powers and duties prescribed by law for governance and operation of the newly merged district. The appointed board by resolution shall declare the districts merged and each affected district joined and the name of the newly merged fire district. The appointed governing body may take any action necessary to prevent interruption of fire protection and emergency medical services delivery. The newly merged districts may be temporarily operated separately by the appointed governing body to prevent service delivery interruption and for the purposes of transition of personnel and transferring assets and liabilities. The resolution and the names of the new board members for the newly organized district shall be sent to the board of supervisors,  and the districts are deemed legally merged effective immediately on the adoption of the resolution. Any challenge to the merger must be filed within the thirty-day period after adoption of the resolution. If the newly merged district is authorized to operate an ambulance service pursuant to title 36,  chapter 21.1,  article 2,  or if the newly merged district includes one or more districts that participated in a joint powers authority pursuant to section 48-805.01 and is authorized to operate an ambulance service pursuant to title 36,  chapter 21.1,  article 2,  the name of the ambulance service shall be changed administratively by the director of the department of health services to the name of the newly merged district and a hearing on the matter is not required pursuant to section 36-2234.
K. The merger of two or more fire districts pursuant to this section or the consolidation with one or more fire districts pursuant to section 48-822 shall not expand the boundaries of an existing certificate of necessity unless authorized pursuant to title 36,  chapter 21.1,  article 2.
L. If the requirements of subsection H of this section are met and the governing body votes required by subsection G of this section are unanimous,  the following apply:
1. The governing bodies of each district may choose to merge by unanimous resolution without an election and subsections A and B of this section do not apply.
2. The governing bodies of each district may choose to hold an election on the question of merger and subsections A and B of this section apply.
M. If the merger is approved pursuant to subsection B,  L or N of this section,  the most recent edition of the fire code adopted by the affected districts shall be the fire code of the newly merged district. The district shall keep a copy of the adopted fire code on file for public inspection. 
N. After the hearing prescribed by subsection D of this section and on compliance with subsection H of this section,  the governing bodies of the affected districts may approve the merger by a majority vote of each affected district's governing body and subsections A and B of this section do not apply if either of the following conditions is met:
1. An affected district has obtained a study of merger,  consolidation or joint operating alternatives as required by section 48-805.02,  subsection D.
2. An affected district's tax rate is at or above the maximum allowable tax rate prescribed in section 48-807.
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