48-4021. Community corrections taxes; election A. If approved at an election pursuant to this section, the district board of directors may levy either an excise tax in the district as provided by section 48-4022 or an ad valorem tax on the taxable property in the district as provided by section 48-4023. A district may not […]
48-4022. Excise tax A. The board of directors of a district in a county having a population of less than one million five hundred thousand persons according to the most recent United States decennial or special census may by resolution order the approval of a district excise tax to be placed on the ballot of […]
48-4023. Property tax levy A. If a majority of the qualified electors voting at an election held pursuant to section 48-4021 approves a county jail district ad valorem property tax, on or before the third Monday in August each year the district shall certify to the county board of supervisors the amount of taxes to […]
48-4023.01. Property tax levy for juvenile detention facilities A. If a majority of the qualified electors voting at an election held pursuant to section 48-4021 approves an ad valorem property tax for the district that includes juvenile detention facilities or if a majority of the qualified electors voting at an election held pursuant to section […]
48-4024. County maintenance of effort A. The county in which a county jail district is established shall maintain its support of corrections facilities and services operated, maintained and performed by the district. If the district includes juvenile detention facilities and services, the county shall also maintain its support of the juvenile detention facilities and services […]
48-4024.01. County alternative maintenance of effort A. A county having a population of five hundred thousand persons or less, in circumstances described in subsection D of this section and in which a county jail district is established shall maintain its support of corrections facilities and services operated, maintained and performed by the district as provided […]
48-4025. County jail district general fund; annual audit A. The board of directors shall establish and administer a county jail district general fund consisting of revenues from approved taxes under this article, county maintenance of effort payments under section 48-4024 or 48-4024.01 and any other available revenues for that purpose from federal, state, local and […]
48-4026. Adjustment of municipal expenditure limitation Pursuant to article IX, section 20, subsection (4), Constitution of Arizona, if a city or town enters into an intergovernmental agreement for the district to maintain and operate a jail for the municipality under section 48-4003, the economic estimates commission shall adjust the city’s or town’s expenditure limitation by […]
48-4231. County stadium district fund A. The district treasurer shall maintain a county stadium district fund consisting of all monies received by the district, including: 1. Payments received from leasing, subleasing or renting property owned, leased or controlled by the district. 2. Revenues received by the district from admissions and concessions and other proceeds from […]
48-4231.01. Financial and performance audits of districts owning multipurpose facilities; appearance before joint committee on capital review A. Beginning in 2010 and every three years thereafter, the auditor general shall contract with an independent auditor to conduct a performance audit as defined in section 41-1278, including a financial audit, of each district organized under section […]
48-4231.02. Financial reports; database of expenditures A. Each district established pursuant to section 48-4202, subsection B shall maintain on its official website a database of expenditures made by the district. The database shall allow users to: 1. Search and aggregate payments by payee. 2. Search and aggregate payments by project. 3. Search and aggregate payments […]
48-4232. Annual budget A. Not later than June 30 each year the board of directors shall hold a public hearing to adopt and submit to the clerk of the county board of supervisors a budget for the following fiscal year which shall include: 1. Receipts during the past fiscal year. 2. Expenditures during the past […]
48-4234. Car rental surcharge for major league spring training; rate; administration; credit; definition A. If the board of directors of a district established pursuant to section 48-4202, subsection A determines that it is necessary in order to retain, attract or relocate a major league baseball spring training operation, the board may levy and, if levied, […]
48-4235. Assessment in lieu of property tax; rate; administration A. The board of directors of a district established pursuant to section 48-4202, subsection C shall provide by intergovernmental agreement for the imposition and collection of an assessment from prime commercial lessees of Arizona board of regents’ property in the district. B. The board of directors […]
48-4236. Transaction privilege tax; spring training; rate; administration A. If the board of directors of a district established pursuant to section 48-4202, subsection A in a county with a population of less than one million five hundred thousand persons, according to the most recent United States decennial census, determines that it is necessary in order […]
48-4237. Transaction privilege tax; multipurpose facilities; rate; administration A. The board of directors of a district established pursuant to section 48-4202, subsection B by resolution may seek authority for the district to levy a transaction privilege tax for multipurpose facilities or other taxes or charges pursuant to subsection E of this section, in addition to […]
48-5931. Sources of revenue The projects to be constructed or acquired as shown in the general plan may be financed from the following sources of revenue: 1. Proceeds received from the sale of revenue bonds of the district. 2. State or federal grants, loans or contributions. 3. Private gifts, grants or donations. 4. User, landowner […]
48-5932. Revenue bonds; authorization A. At any time after the district board has adopted a resolution of project intent, the district board shall hold a hearing on the question of authorizing the district board to issue revenue bonds of the district to provide monies for any water related facilities purposes consistent with the general plan. […]
48-6021. Special assessments; assessment lien bonds A. For purposes of financing its planning and the construction of its preliminary phase of improvements as prescribed by section 48-6006, subsection A, paragraph 9, the district board, by resolution and pursuant to the procedures as the district board provides, may levy an assessment of the costs of any […]
48-6022. Terms of bonds With respect to any bonds, the district board shall prescribe the denominations of the bonds, the size of each issue and the form of the bonds and shall establish the maturities, interest payment dates and interest rates, whether fixed or variable, not exceeding the maximum rate stated in the notice of […]
