Arizona § 48-955 - Levy and collection of district taxes

§ 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.