2025 Arizona Revised Statutes
Title 48 - Special Taxing Districts

Chapter 1 - GENERAL PROVISIONS
Article 1 - State Certification Board

• § 48-101 - State certification board
• § 48-102 - Findings of state certification board

Chapter 1 - GENERAL PROVISIONS
Article 2 - Extension of Unexpired Water Appropriation or Reservoir Permits Issued to Districts

• § 48-121 - Definitions
• § 48-122 - Extension of unexpired permits

Chapter 1 - GENERAL PROVISIONS
Article 3 - Compromise of District Taxes

• § 48-131 - Compromise of taxes

Chapter 1 - GENERAL PROVISIONS
Article 4 - Issuance of Revenue Bonds by Irrigation and Agricultural Improvement Districts

• § 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

Chapter 1 - GENERAL PROVISIONS
Article 5 - District Contracts with Federal Government

• § 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

Chapter 1 - GENERAL PROVISIONS
Article 6 - Conditions of Liability for Damages Resulting From Construction and Other Work Performed for Districts

• § 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

Chapter 1 - GENERAL PROVISIONS
Article 7 - District Employees' Retirement Plans

• § 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

Chapter 1 - GENERAL PROVISIONS
Article 8 - Voluntary Contributions and Taxes

• § 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

Chapter 1 - GENERAL PROVISIONS
Article 9 - Reports by Districts

• § 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

Chapter 1 - GENERAL PROVISIONS
Article 10 - District Creation and Boundary Changes

• § 48-261 - District creation; procedures; notice; hearing; determinations; petitions
• § 48-261.01 - Assessed valuations; department of revenue; county assessor
• § 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

Chapter 1 - GENERAL PROVISIONS
Article 11 - Approval of Formation of Special Districts

• § 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

Chapter 1 - GENERAL PROVISIONS
Article 12 - Procurement of Design Services and Construction Services

• § 48-281 - Definitions
• § 48-282 - Alternative methods for procurement of professional services and construction services

Chapter 1 - GENERAL PROVISIONS
Article 13 - Local Coordination with the Federal and State Government

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

Chapter 2 - ANTINOXIOUS WEED DISTRICTS
Article 1 - General Provisions

• § 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

Chapter 3 - PEST CONTROL DISTRICTS
Article 1 - General Provisions

• § 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

Chapter 4 - MUNICIPAL IMPROVEMENT DISTRICTS
Article 1 - Opening, Widening and Closing Public Ways

• § 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

Chapter 4 - MUNICIPAL IMPROVEMENT DISTRICTS
Article 2 - General Public Improvements and 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

Chapter 4 - MUNICIPAL IMPROVEMENT DISTRICTS
Article 3 - General Improvement Fund and Investment Bonds

• § 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

Chapter 4 - MUNICIPAL IMPROVEMENT DISTRICTS
Article 4 - Refunding Municipal Improvement Districts Bonds for Savings

• § 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

Chapter 4 - MUNICIPAL IMPROVEMENT DISTRICTS
Article 5 - Street and Highway Improvement Bonds

• § 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

Chapter 4 - MUNICIPAL IMPROVEMENT DISTRICTS
Article 6 - Community Facilities Districts

• § 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

Chapter 5 - FIRE DISTRICTS
Article 1 - General Provisions

• § 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

Chapter 5 - FIRE DISTRICTS
Article 2 - Military Exemptions

• § 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

Chapter 5 - FIRE DISTRICTS
Article 3 - Noncontiguous County Island Fire Districts

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

Chapter 6 - COUNTY IMPROVEMENT DISTRICTS
Article 1 - In General

• § 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

Chapter 6 - COUNTY IMPROVEMENT DISTRICTS
Article 2 - County Improvement Districts-Alternate Procedure for Assessing and Financing Proposed Improvements and Providing for the Issuance of Bonds Prior to Construction of Improvements

• § 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

Chapter 6 - COUNTY IMPROVEMENT DISTRICTS
Article 3 - Cumulative Delinquency Procedures

• § 48-1001 - Fund transfers; successive levies excused
• § 48-1002 - Complete procedure
• § 48-1003 - Court proceedings and sale of delinquent property
• § 48-1004 - Limitation

Chapter 6 - COUNTY IMPROVEMENT DISTRICTS
Article 4 - Alternative Form of Government for Domestic Water Improvement Districts and Domestic Wastewater Improvement Districts

• § 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

Chapter 6 - COUNTY IMPROVEMENT DISTRICTS
Article 5 - Rural Road Improvement Districts

• § 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

Chapter 6 - COUNTY IMPROVEMENT DISTRICTS
Article 6 - Revenue Bond Financing

• § 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

Chapter 6 - COUNTY IMPROVEMENT DISTRICTS
Article 7 - Alternative Form of Government for Road Improvement and Maintenance Districts

• § 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

Chapter 6 - COUNTY IMPROVEMENT DISTRICTS
Article 8 - Alternative Form of Government for Road Enhancement Improvement Districts

• § 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

Chapter 7 - COUNTY TELEVISION IMPROVEMENT DISTRICTS
Article 1 - General Provisions

• § 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

Chapter 8 - COMMUNITY PARK MAINTENANCE DISTRICTS
Article 1 - General Provisions

• § 48-1201 - Definitions
• § 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
• § 48-1212 - Dissolution of community park maintenance district; disposition of property; tax for outstanding indebtedness
• § 48-1213 - Alternative method of dissolution of community park maintenance district
• § 48-1214 - Reimbursement for county services

Chapter 9 - COTTON PEST CONTROL DISTRICTS
Article 1 - General Provisions

• § 48-1301 - Definitions
• § 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
• § 48-1312 - Dissolution
• § 48-1313 - Annual election to participate

Chapter 10 - SPECIAL ROAD DISTRICTS
Article 1 - General Provisions

• § 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
• § 48-1408 - Notice of election
• § 48-1409 - Conduct of election
• § 48-1410 - Issuance of bonds
• § 48-1411 - Payment of bonds; tax levy
• § 48-1412 - Effect of special road tax upon collection of general county tax within district
• § 48-1413 - Dissolution of district
• § 48-1414 - Reimbursement for county services
• § 48-1415 - Joint special road districts; trustees; authority; actions; bonds; approval
• § 48-1416 - Formation of overlay district; hearing; procedures; election
• § 48-1417 - Bonds; submittal to attorney general

Chapter 11 - POWER DISTRICTS
Article 1 - Formation, Change in Boundaries and Dissolution

• § 48-1501 - Powers of district; same general system of works defined
• § 48-1502 - Petition for organization; publication; notice; qualification of petitioners
• § 48-1503 - Hearings on petition; determination of boundaries
• § 48-1504 - Appeal from order establishing boundaries of district
• § 48-1505 - Division of district; number of directors
• § 48-1506 - Election upon question of organization; polling places; election officials
• § 48-1507 - Notice of election
• § 48-1508 - Qualifications of electors
• § 48-1509 - Ballots; manner of voting
• § 48-1510 - Opening and closing polls; determining and certifying result; powers of election judges
• § 48-1511 - Canvass of votes; order based on results; completion of district formation; qualification of directors
• § 48-1512 - Tie votes
• § 48-1513 - Contest of elections; appeal to supreme court
• § 48-1514 - Division of district subsequent to organization
• § 48-1515 - Limitation on subsequent formation of new district
• § 48-1516 - Districts organized under prior law
• § 48-1517 - Inclusion or exclusion of lands; procedure; costs
• § 48-1518 - Notice of hearing on inclusion or exclusion of lands; objections; failure to object
• § 48-1519 - Order granting or denying petition for inclusion or exclusion of land
• § 48-1520 - Rights of guardians, conservators, personal representatives or administrators relating to inclusion or exclusion of lands
• § 48-1521 - Effect of inclusion or exclusion of lands
• § 48-1522 - Procedure to dissolve district; disposition of assets

Chapter 11 - POWER DISTRICTS
Article 2 - Administration

• § 48-1541 - Organization of board
• § 48-1542 - District office
• § 48-1543 - Meetings of board; inspection of records
• § 48-1544 - Compensation and expenses of directors and employees
• § 48-1545 - Administrative powers of board; limitations on contracting power
• § 48-1546 - Other board powers; judicial proceedings; validity of organization
• § 48-1547 - Exemption from antitrust statutes
• § 48-1548 - Rules for distribution of power; ratio of distribution; diversion
• § 48-1549 - Contract of district obligating owner of incompleted title to land to pay bonds and taxes
• § 48-1550 - Use of public rights of way
• § 48-1551 - Construction of works across private and public property
• § 48-1552 - Right of entry to survey; acquisition of property for works
• § 48-1553 - Title to property held in trust; procuring power from without the state
• § 48-1554 - Plans and specifications for construction; advertisement for bids; bid deposit; awarding contract; performance bond
• § 48-1555 - Conveyance or transfer to United States of irrigable lands within district included within federal reclamation project; election; terms of transfer
• § 48-1556 - Violations of duty by officer; classification

Chapter 11 - POWER DISTRICTS
Article 3 - District Elections

• § 48-1571 - Election of directors; term of office
• § 48-1572 - Nomination procedure
• § 48-1573 - Notice of election; election officers
• § 48-1574 - Duties of election officers; opening and closing polls
• § 48-1575 - Canvass of returns; postponement; declaration of result
• § 48-1576 - Statement of results
• § 48-1577 - Issuance of certificate of election; vacancy in office
• § 48-1578 - Qualification as director
• § 48-1579 - Recall of director

Chapter 11 - POWER DISTRICTS
Article 4 - Financial Provisions

• § 48-1591 - County treasurer; duties
• § 48-1592 - Annual estimate of taxes by board of directors
• § 48-1593 - Computation of tax rate; levy
• § 48-1594 - Entry of district assessment on tax rolls; classification of lands
• § 48-1595 - Tax levy on failure to certify estimates; levy for unpaid indebtedness
• § 48-1596 - Delinquent taxes; sale of property for taxes
• § 48-1597 - Payment of taxes by evidences of indebtedness; release of lands from bonded indebtedness
• § 48-1598 - Issuance of certificate of release upon payment of bonded indebtedness; exception
• § 48-1599 - Remittance of collections to district treasurer; division of collections into funds; disbursements; treasurer's report
• § 48-1600 - Use of tax funds; transfer of surplus funds
• § 48-1601 - District warrants
• § 48-1602 - Validity of liabilities incurred in excess of express authority
• § 48-1603 - Failure or neglect of officer to impress lien or collect taxes of district; remedy
• § 48-1604 - Reimbursement for county services

Chapter 11 - POWER DISTRICTS
Article 5 - District Bonds

• § 48-1611 - General plan for proposed works; engineering services
• § 48-1612 - Election to authorize issuance of bonds
• § 48-1613 - Issuance of series bonds; terms of payment; interest rate; denominations
• § 48-1614 - Issuance of bonds maturing in less than thirty years
• § 48-1615 - Issuance of additional bonds; priority of liens
• § 48-1616 - Action to determine validity of bonds
• § 48-1617 - Sale of bonds; notice
• § 48-1618 - Payment of bonds; release of lands from bond debt; exception
• § 48-1619 - District bonds as legal investment for certain funds

Chapter 12 - ELECTRICAL DISTRICTS
Article 1 - Formation, Consolidation and Enlargement of Districts

• § 48-1701 - Powers and duties of district
• § 48-1702 - Petition for organization
• § 48-1703 - Security for costs upon filing petition
• § 48-1704 - Notice of hearing on petition; publication; continuance of hearing
• § 48-1705 - Determination whether district constitutes public use; call for organizational election
• § 48-1706 - Application for inclusion of additional lands prior to organization of district; condition precedent to application
• § 48-1707 - Objections to inclusion in proposed district
• § 48-1708 - Order of board defining boundaries of district; name of district; appointment of election commissioners
• § 48-1709 - Appeal from order of board
• § 48-1710 - Service of notice of appeal; record on appeal
• § 48-1711 - Trial of appeal; bond; effect upon organization proceedings
• § 48-1712 - Nomination of candidates to board of directors; notice of election
• § 48-1713 - Qualifications of electors; acreage voting; definition
• § 48-1714 - Form of ballots
• § 48-1715 - Returns; canvass by election commissioners
• § 48-1716 - Examination of returns by board of supervisors; resolution of organization; recording
• § 48-1717 - Terms of initially elected directors
• § 48-1718 - Recording map of district
• § 48-1719 - Consolidation of districts; election; adjustment of finances
• § 48-1720 - Division of district; assignment of directors
• § 48-1721 - Inclusion of additional lands after organization
• § 48-1722 - Exclusion of lands or subdivision from district by petition; payment of expenses of publication of notice and of hearing
• § 48-1723 - Notice of hearing on petition for exclusion of lands; hearing
• § 48-1724 - Entry and filing of order excluding lands or subdivision upon petition
• § 48-1725 - Guardians, conservators, personal representatives or administrators as petitioners
• § 48-1726 - Appeal from final action of board on exclusion of lands; entry of final order of board
• § 48-1727 - Effect of exclusion of lands on district property and organization; powers of board
• § 48-1728 - Limitation on subsequent formation of new district

Chapter 12 - ELECTRICAL DISTRICTS
Article 2 - Administration

• § 48-1741 - Terms of directors; vacancies
• § 48-1742 - Annual election of directors; notice; qualifications of directors; voting place; expenses
• § 48-1743 - Increase or reduction in number of members on board; election
• § 48-1744 - Organization of board; officers; district office
• § 48-1745 - Bonds and oath of directors
• § 48-1746 - Compensation of directors
• § 48-1747 - Administrative powers of board
• § 48-1748 - Acquisition of tangible and intangible property; users in district dealing directly with suppliers
• § 48-1749 - Right to use public ways; nature of use
• § 48-1750 - Providing power for domestic use
• § 48-1751 - Restrictions on extension of power outside district; contracts with public bodies
• § 48-1752 - Federal reclamation act adopted; adoption by districts optional
• § 48-1753 - Exemption from antitrust statutes
• § 48-1754 - Supervisory powers of the director of water resources over district projects

Chapter 12 - ELECTRICAL DISTRICTS
Article 3 - Financial Provisions

• § 48-1771 - Expenses of organizing district; issuance of time warrants
• § 48-1772 - Administration and general expenses defined; separate assessment and levy of taxes for each division of expense
• § 48-1773 - Annual estimate of expenses of district; certificate of expense
• § 48-1774 - Service charges; amount; limitation
• § 48-1775 - Taxes levied under federal law; apportionment; effect on inchoate titles
• § 48-1776 - Collection of taxes; delinquent taxes
• § 48-1777 - Limitation on district indebtedness
• § 48-1778 - Authority of directors to invest monies; approved investments
• § 48-1779 - Reimbursement for county services

Chapter 12 - ELECTRICAL DISTRICTS
Article 4 - District Bonds and Refunding Bonds

• § 48-1791 - Initial general plan of works for district
• § 48-1792 - Determination of amount of initial bond issue
• § 48-1793 - Bond election; notice; terms of bonds
• § 48-1794 - Notice of election; publication; appointment of election officers
• § 48-1795 - Returns of election; canvass of returns; issuance and sale of bonds
• § 48-1796 - Authentication of bonds and coupons
• § 48-1797 - Deposit of proceeds of bonds; bond of district treasurer; liability of directors
• § 48-1798 - Bond retirement fund; investment of fund
• § 48-1799 - Issuance of refunding bonds; terms of bonds
• § 48-1800 - Execution of refunding bonds; interest; sale or exchange of bonds; payment

Chapter 12 - ELECTRICAL DISTRICTS
Article 5 - Revenue Bonds

• § 48-1811 - Financial powers of district; limitation; definition
• § 48-1812 - Revenue bonds
• § 48-1813 - Terms, conditions and forms of bonds
• § 48-1814 - Resolution and trust agreements; adoption
• § 48-1815 - Bond agreements; covenants
• § 48-1816 - Sale of bonds
• § 48-1817 - Refunding bonds
• § 48-1818 - Purchase of bonds by the district
• § 48-1819 - Validity of bonds; nonliability of officers and directors
• § 48-1820 - Bonds as legal investments
• § 48-1821 - Federal income tax considerations
• § 48-1822 - Application of bond proceeds

Chapter 13 - HOSPITAL DISTRICTS
Article 1 - General Provisions

• § 48-1901 - Definitions
• § 48-1902 - Publication of notices
• § 48-1903 - Establishment of a hospital district; approval
• § 48-1907 - Powers of hospital district
• § 48-1908 - Board of directors; members; qualifications; terms; organization
• § 48-1909 - Compensation of directors
• § 48-1910 - Powers of board of directors; transaction privilege tax; election
• § 48-1911 - Leases of hospital or urgent care center and equipment; provisions; cancellation for failure to pay rent; re-lease; auction; notice
• § 48-1912 - Bonds
• § 48-1913 - Limit of bonded indebtedness
• § 48-1914 - Budget
• § 48-1915 - Deposit and payment of district monies; investment and reinvestment of sinking fund
• § 48-1916 - Disposition and use of rental from hospital or urgent care center or medical clinic and equipment
• § 48-1917 - Capital outlays
• § 48-1918 - Dissolution of district
• § 48-1919 - Reimbursement for county services

Chapter 14 - SANITARY DISTRICTS
Article 1 - In General

• § 48-2001 - Establishment of sanitary district; territory; purposes; change of name
• § 48-2001.01 - Merger of sanitary districts; hearing; election; joint meeting; resolution
• § 48-2002 - Annexation of noncontiguous property
• § 48-2003 - Annexation of all the territory within a city or town
• § 48-2010 - Board of directors; qualifications; term; appointment; election; conversion; reorganization; compensation; expenses
• § 48-2011 - Powers of sanitary district
• § 48-2011.01 - Wastewater treatment facility and nonpoint source projects; financial assistance loan repayment agreements; definition
• § 48-2011.02 - Wastewater treatment facility revenues; use
• § 48-2011.03 - Issuance of bonds; notice; hearing
• § 48-2012 - Rights of way
• § 48-2013 - Compulsory connection; financial assistance
• § 48-2014 - Lateral and collecting lines
• § 48-2015 - Sanitation survey, plan and report
• § 48-2016 - Sanitation survey report; hearings; approval
• § 48-2017 - Election to determine whether sewer service to be supplied other than by construction of facilities by district
• § 48-2018 - Performance of work; methods; calls for bids; modification of specifications
• § 48-2019 - Elections
• § 48-2020 - Bond election; subsequent bond election
• § 48-2021 - Issuance of bonds; subsequent bond issues
• § 48-2022 - Sale of bonds; disposition of proceeds
• § 48-2023 - Lien of bonds
• § 48-2024 - Tax exemption of bonds
• § 48-2025 - Tax levy to pay principal and interest of bonds
• § 48-2026 - Tax levy for current expenses
• § 48-2027 - Fees, rentals and service charges; reserve fund; investments; lien
• § 48-2028 - Dissolution of sanitary district
• § 48-2029 - Alternate methods of dissolution of sanitary district
• § 48-2030 - Unauthorized use of sewer lines as public nuisance; abatement
• § 48-2031 - Failure to obtain required connection permit; violation of rule; classification
• § 48-2032 - Reimbursement for county services
• § 48-2033 - Standards for adoption of moratorium; extensions; limitations; definitions

Chapter 14 - SANITARY DISTRICTS
Article 2 - Collector Sewer Construction

• § 48-2041 - Definitions
• § 48-2042 - Authorization
• § 48-2043 - Purposes for which public improvements may be undertaken; powers incidental to public improvements
• § 48-2044 - Resolution of intention to order improvement
• § 48-2045 - Plans; limitation on assessment
• § 48-2046 - Publication of resolution of intention; posting notice of resolution; mailing notice
• § 48-2047 - Protest against proposed improvement; protest as bar to improvement proceedings; objection to extent of assessment district; special action
• § 48-2048 - Qualifications and procedure for making and hearing protests and objections
• § 48-2049 - Resolution ordering improvement; notice; bids
• § 48-2050 - Assessment of public property
• § 48-2051 - Payment of costs by sanitary district
• § 48-2052 - Bids; bond; award of contract; entering into contract; liability on bond
• § 48-2053 - Option of sanitary district to reject bids; sanitary district as contractor; limitation of assessment
• § 48-2054 - Form and execution of contract; supervision of performance; delivery of assessment
• § 48-2055 - Bonds required from contractor
• § 48-2056 - Costs
• § 48-2057 - Diagrams of property affected; estimate of benefits; assessment; warrant
• § 48-2058 - Delivery of warrant and assessment to contractor; demand for payment; release of assessments; review of assessment
• § 48-2059 - Action against property owner to collect assessment
• § 48-2060 - Invalidity of liens or bonds; extent of validity; means to secure interest of persons damaged
• § 48-2061 - Proportionate assessment; collection or issuance of bonds
• § 48-2062 - Correctness of assessment; reallocation of assessment
• § 48-2063 - Issuance of improvement bonds; fund for payment of bonds
• § 48-2064 - Description of improvement bonds in resolution and notices
• § 48-2065 - List of unpaid assessments; issuance of bonds; denominations; due date
• § 48-2066 - Form of bonds
• § 48-2067 - Certification of unpaid assessments; payments by installment; interest; payments in advance
• § 48-2068 - Collection of assessment installments; notice; delinquent installments
• § 48-2069 - List of delinquent installments; publication of notice; sale of delinquent property
• § 48-2070 - Payment after delinquency and before sale
• § 48-2071 - Sale procedure; disposition of property by sanitary district
• § 48-2072 - Certificate of sale; lien
• § 48-2073 - Redemption
• § 48-2074 - Deed to purchaser; notice to owner; redemption after notice; effect of deed
• § 48-2075 - Disposition of sale proceeds
• § 48-2076 - Resolution for collection of assessments by taxation
• § 48-2077 - Procedure if assessment declared void
• § 48-2078 - Failure to hold or adjourn scheduled hearing; provision for subsequent hearing
• § 48-2079 - Proof of publication and posting
• § 48-2080 - Public records; duties of engineer
• § 48-2081 - Bond anticipation notes; form; procedures applicable
• § 48-2082 - Revolving fund; lapsing provisions; separate fund
• § 48-2083 - Deficiency in collections
• § 48-2084 - Improvement districts for enhanced sanitation services
• § 48-2085 - Reallocation of assessments in the event of land exchange for public property

Chapter 14 - SANITARY DISTRICTS
Article 3 - Refunding Bonds

• § 48-2091 - Refunding bonds
• § 48-2091.01 - Use of net proceeds of refunding bonds; authorized investments
• § 48-2091.02 - Modified assessment; notice and hearing
• § 48-2091.03 - Security for and payment of bonds; special fund
• § 48-2091.04 - Collection of assessments
• § 48-2091.05 - Determination of board of directors

Chapter 15 - PEST ABATEMENT DISTRICTS
Article 1 - General Provisions

• § 48-2101 - Definitions
• § 48-2102 - Petition to form district; contents of petition
• § 48-2103 - Exclusion of agricultural land
• § 48-2106 - Amendment of district boundaries
• § 48-2107 - Directors; terms; qualifications; first meeting
• § 48-2108 - Powers and duties of directors; assessments
• § 48-2109 - Powers of district
• § 48-2110 - Dissolution of district
• § 48-2111 - Reimbursement for county services

Chapter 16 - HEALTH SERVICE DISTRICTS
Article 1 - General Provisions

• § 48-2202 - Establishment of health service district; purpose; limitations; definition
• § 48-2203 - Formation of district; district impact statement; petition; hearing; notice; definition
• § 48-2204 - Bond of petitioners
• § 48-2205 - Hearing on petition
• § 48-2206 - Election to determine organization of district; notice of election; qualifications of voters
• § 48-2207 - Declaration of election result and recording order
• § 48-2207.01 - Territory of health service district; additions and deletions; notice and hearing
• § 48-2208 - Board of directors; selection; qualifications; terms; compensation; expenses; restrictions
• § 48-2209 - Powers of health service district
• § 48-2210 - Health services survey and report; review by department
• § 48-2211 - Health services survey report; hearings; approval
• § 48-2212 - Construction of facilities; provision of services; methods; contracting for services
• § 48-2213 - Elections; qualifications of voters; affidavit; challenges
• § 48-2214 - Bond election; subsequent bond election
• § 48-2215 - Issuance of bonds; subsequent bond issues
• § 48-2216 - Sale of bonds; disposition of proceeds
• § 48-2217 - Limit of bonded indebtedness
• § 48-2218 - Tax exemption of bonds
• § 48-2219 - Bonds
• § 48-2220 - Tax levy to pay principal and interest of bonds
• § 48-2221 - Rentals and service charges
• § 48-2222 - Leases of medical clinic and equipment; provisions; cancellation for failure to pay rent; release; auction; notice
• § 48-2223 - Tax levy for current expenses
• § 48-2224 - Dissolution of health service district
• § 48-2225 - Jurisdiction of the department of health services
• § 48-2226 - Reimbursement for county services
• § 48-2227 - Incorporated area in the district; withdrawal

Chapter 17 - AGRICULTURAL IMPROVEMENT DISTRICTS
Article 1 - Formation

• § 48-2301 - Definitions
• § 48-2302 - District as municipal corporation
• § 48-2303 - Purposes for which district may be organized
• § 48-2304 - Petition for organization; notice; bond
• § 48-2305 - Qualifications of petitioners
• § 48-2306 - Hearing on petition
• § 48-2307 - Appeal from order of board of supervisors
• § 48-2308 - Election upon question of organization; notice
• § 48-2309 - Qualifications of electors
• § 48-2310 - Ballots; manner of voting
• § 48-2311 - Canvass of votes; declaration of results
• § 48-2312 - Completion of district organization; limitation on inclusion of certain lands
• § 48-2313 - Contest of election or organization; appeal
• § 48-2314 - Qualification of initial directors; term of office
• § 48-2315 - Organization of initial board of directors; appointment of officers

Chapter 17 - AGRICULTURAL IMPROVEMENT DISTRICTS
Article 2 - Administration

• § 48-2331 - Organization of board; term of office; location of district office
• § 48-2332 - Compensation of directors
• § 48-2333 - Meetings of board of directors; minutes
• § 48-2334 - Definitions; procedures for participation by interested persons in proposed changes in electric rates
• § 48-2335 - Administrative powers of board
• § 48-2336 - General powers of board
• § 48-2337 - Additional power to make contracts and agreements; contents; effect of contract on landowners' rights
• § 48-2338 - Powers of board of directors relating to property
• § 48-2339 - Construction of works across private and public property
• § 48-2340 - Right of eminent domain
• § 48-2341 - Right of entry to survey; acquisition of property for works
• § 48-2342 - Effect of inclusion of drainage district within boundaries

Chapter 17 - AGRICULTURAL IMPROVEMENT DISTRICTS
Article 3 - Alternate Form of Administration

• § 48-2361 - Power of certain districts to change form of governing body
• § 48-2362 - District council; powers; meetings
• § 48-2363 - Board of directors; qualifications; election; powers and duties
• § 48-2364 - President and vice-president; election; term of office
• § 48-2365 - Terms of office; elections
• § 48-2366 - Vacancies in office
• § 48-2367 - Limitation on powers of council and board of directors
• § 48-2368 - Limitation on effect of article

Chapter 17 - AGRICULTURAL IMPROVEMENT DISTRICTS
Article 4 - District Elections

• § 48-2381 - Election of directors and president; number of directors; division of district
• § 48-2382 - Election where number of members of board increased
• § 48-2383 - Acreage system of voting
• § 48-2384 - Designation of election precincts and voting places; notice of election; election officers; polling places
• § 48-2384.01 - Alternative election process
• § 48-2385 - Duties of election officers; time of election; form of ballots
• § 48-2386 - Counting votes; election returns; recount
• § 48-2387 - Applicability of general election laws
• § 48-2388 - Canvass of election returns; declaration of result
• § 48-2389 - Statement of results of election; certificate of election
• § 48-2390 - Qualification of directors; bond; appointment to fill vacancy
• § 48-2391 - Affidavit of electors
• § 48-2392 - Tie vote; primary and general election

Chapter 17 - AGRICULTURAL IMPROVEMENT DISTRICTS
Article 5 - Financial Provisions

• § 48-2411 - Annual estimate of district expenditures
• § 48-2412 - Proportionate division of estimate if district lies in more than one county
• § 48-2413 - Failure of district to provide estimate
• § 48-2414 - Computation of tax rate; levy
• § 48-2415 - Entry of tax on roll; collection
• § 48-2416 - Applicability of state tax laws; duty of county officers
• § 48-2417 - Payment of district taxes without paying other taxes
• § 48-2418 - Transmittal to district treasurer of monies collected by county treasurer
• § 48-2419 - Apportionment of funds
• § 48-2420 - Payment of interest coupons; redemption of unmatured bonds
• § 48-2422 - Payment of warrants; reports of district treasurer
• § 48-2423 - Annual financial report by board of directors
• § 48-2424 - Reimbursement for county services

Chapter 17 - AGRICULTURAL IMPROVEMENT DISTRICTS
Article 6 - District Bonds

• § 48-2441 - Purposes for which bonds may be issued
• § 48-2442 - Bond election; results
• § 48-2443 - Form of bonds; interest rate; record of sales
• § 48-2444 - Sale of bonds; notice
• § 48-2445 - Lien of bonds; payment of bonds

Chapter 17 - AGRICULTURAL IMPROVEMENT DISTRICTS
Article 7 - Revenue Bonds

• § 48-2461 - Construction of article
• § 48-2462 - Definitions
• § 48-2463 - Purposes for which revenue bonds may be issued
• § 48-2464 - Powers of district
• § 48-2465 - Revenue bonds
• § 48-2466 - Forms of bonds
• § 48-2467 - Adoption of resolution; trust agreement
• § 48-2468 - Covenants in resolution or trust agreement
• § 48-2469 - Form of notes
• § 48-2470 - Sale of bonds
• § 48-2471 - Refunding bonds
• § 48-2472 - Purchase of bonds by districts
• § 48-2473 - Disposition of proceeds and other monies
• § 48-2474 - Validity of bonds; nonliability of officers and directors
• § 48-2475 - Bonds; legal investments

Chapter 18 - DRAINAGE AND FLOOD PROTECTION DISTRICTS
Article 1 - Formation

• § 48-2601 - Definition of same general system of works
• § 48-2602 - Organization of district
• § 48-2603 - Petition for organization; notice; bond
• § 48-2604 - Qualifications of petitioners
• § 48-2605 - Hearing on petition
• § 48-2606 - Appeal from order of board of supervisors
• § 48-2607 - District divisions; number of directors; exception
• § 48-2608 - Election upon question of organization; notice
• § 48-2609 - Qualifications of electors; exception
• § 48-2610 - Ballots; manner of voting
• § 48-2611 - Canvass of votes; declaration of results
• § 48-2612 - Completion of district organization; organization of another district including lands of district
• § 48-2613 - Contest of election or organization; appeal
• § 48-2614 - Qualification of initial directors; term of office
• § 48-2615 - Organization of initial board of directors; secretary

Chapter 18 - DRAINAGE AND FLOOD PROTECTION DISTRICTS
Article 2 - Change of Boundaries and Dissolution

• § 48-2631 - Change of boundaries of divisions
• § 48-2632 - Change of boundaries of district; effect
• § 48-2633 - Petition for change of boundaries; costs
• § 48-2634 - Personal representatives as petitioners
• § 48-2635 - Notice of petition and hearing
• § 48-2636 - Hearing on petition for inclusion of lands; order changing boundaries when petition unopposed; effect of failure to protest
• § 48-2637 - Order for election upon opposed petition; notice and conduct of election; ballots
• § 48-2638 - Results of election; order changing boundaries
• § 48-2639 - Recording order for change of boundaries; effect of inclusion of lands
• § 48-2640 - Entry of petition in board minutes; effect
• § 48-2641 - Dissolution of district

Chapter 18 - DRAINAGE AND FLOOD PROTECTION DISTRICTS
Article 3 - Administration

• § 48-2661 - Organization of board of directors; term; district office
• § 48-2662 - Compensation of directors
• § 48-2663 - Meetings of board of directors; minutes
• § 48-2664 - Powers of board of directors
• § 48-2665 - Plan for construction of works; notice; bids; award of contract; bond
• § 48-2666 - Construction of works across public or private property
• § 48-2667 - Right of eminent domain
• § 48-2668 - Title to property held by district; enforcement of property rights by board

Chapter 18 - DRAINAGE AND FLOOD PROTECTION DISTRICTS
Article 4 - District Elections

• § 48-2681 - Election of directors; qualification; vacancies
• § 48-2682 - Change in number of directors; petition
• § 48-2683 - Notice of election; election officers; polling places
• § 48-2684 - Duties of election officers; time of election; form of ballots
• § 48-2685 - Counting votes; election returns; recount
• § 48-2686 - Applicability of general election laws
• § 48-2687 - Canvass of returns; declaration of result
• § 48-2688 - Statement of results of election; certificate of election

Chapter 18 - DRAINAGE AND FLOOD PROTECTION DISTRICTS
Article 5 - Financial Provisions

• § 48-2701 - District treasurer
• § 48-2702 - Annual estimate of expenditures by board of directors
• § 48-2703 - Apportionment of annual estimate among counties in which district is located
• § 48-2704 - Computation of tax rate; levy
• § 48-2705 - Entry of tax on roll; collection of taxes and assessments
• § 48-2706 - Applicability of state tax laws; duties of county officers
• § 48-2707 - Payment of district taxes without paying other taxes
• § 48-2708 - Levy of special assessment; election; collection; disbursement
• § 48-2709 - Levy of assessments for completion of drainage works; election
• § 48-2710 - Liability of state for assessments against state lands included within district; effect of sale to private owner
• § 48-2711 - Apportionment of funds
• § 48-2712 - Disbursements; report by treasurer
• § 48-2713 - Payment of claims
• § 48-2714 - Payment of interest coupons; redemption of unmatured bonds
• § 48-2715 - Disbursements from construction fund
• § 48-2716 - Annual financial report by board of directors
• § 48-2717 - Exemption from taxation of bonds and certain property of district
• § 48-2718 - Limit of indebtedness; exception
• § 48-2719 - Reimbursement for county services

Chapter 18 - DRAINAGE AND FLOOD PROTECTION DISTRICTS
Article 6 - Unit System of Taxation

• § 48-2731 - Petitioning for subdivision of district into forty-acre units upon organization
• § 48-2732 - Proceeding on presentation of petition requesting subdivision; purpose of subdivision
• § 48-2733 - Division of district into subdivisions and apportionment of benefit units
• § 48-2734 - Estimate of expenditures
• § 48-2735 - Tax levy; entry on assessment roll; collection of tax and assessments
• § 48-2736 - Apportionment of assessments levied among subdivisions on unit basis

Chapter 18 - DRAINAGE AND FLOOD PROTECTION DISTRICTS
Article 7 - District Bonds

• § 48-2751 - Bond election; results
• § 48-2752 - Action to determine validity of bonds; appeal
• § 48-2753 - Action to test validity of bonds on failure of board to commence action
• § 48-2754 - Extent of hearing; consolidation of actions
• § 48-2755 - Rules of procedure applicable in contests
• § 48-2756 - Terms of bonds; form; interest rate; record of sales
• § 48-2757 - Sale of bonds; notice
• § 48-2758 - Lien of bonds; payment of bonds

Chapter 18 - DRAINAGE AND FLOOD PROTECTION DISTRICTS
Article 8 - Refunding District Indebtedness

• § 48-2771 - Authority to refund indebtedness
• § 48-2772 - Petition requesting issuance of refunding bonds
• § 48-2773 - Election to authorize issuance of refunding bonds
• § 48-2774 - Terms of refunding bonds; interest rate; form
• § 48-2775 - Sale of refunding bonds; disposition of proceeds
• § 48-2776 - Exchange of refunding bonds for bonds, coupons or evidences of indebtedness; report of cancellations
• § 48-2777 - Minimum rate of exchange
• § 48-2778 - Unlawful sale or exchange of refunding bonds

Chapter 18 - DRAINAGE AND FLOOD PROTECTION DISTRICTS
Article 9 - Destruction of Unsold Bonds or Reduction of Bonded Indebtedness

• § 48-2791 - Proposal to destroy unsold bonds; call for election; destruction of bonds
• § 48-2792 - Election on proposal to destroy unsold bonds
• § 48-2793 - Order for destruction of unsold bonds
• § 48-2794 - Authority to reduce bonded indebtedness
• § 48-2795 - Election to reduce bonded indebtedness; notice and conduct of election
• § 48-2796 - Effect of reduction of bonded indebtedness on validity of other bonds authorized

Chapter 18 - DRAINAGE AND FLOOD PROTECTION DISTRICTS
Article 10 - Flood Protection Districts

• § 48-2811 - Organization of flood protection district; limitation on lands to be included; powers of district
• § 48-2812 - Cooperation with state and municipalities
• § 48-2813 - Reimbursement for county services
• § 48-2814 - Transfer of lands; procedure; limitations; definition
• § 48-2816 - Flood protection districts; directors; qualification of electors

Chapter 18 - DRAINAGE AND FLOOD PROTECTION DISTRICTS
Article 11 - Financing Flood Protection Facilities

• § 48-2831 - Definitions
• § 48-2832 - Authorization
• § 48-2833 - Purposes for which public improvements may be undertaken; powers incidental to public improvements
• § 48-2834 - Petition; resolution of intention to order improvement
• § 48-2835 - Preliminary plans
• § 48-2836 - Notice of intent to construct and to levy assessment
• § 48-2837 - Objection to extent of assessment district; hearing; modified assessment district; special action
• § 48-2838 - Resolution ordering improvement; notice; proposals; alternative procurement methods
• § 48-2839 - Assessment of public property
• § 48-2840 - Payment of costs by flood protection district
• § 48-2841 - Proposals; bond; award of contract; entering into contract; liability on bond
• § 48-2842 - Form and execution of contract; supervision of performance; surety
• § 48-2843 - Bonds required from contractor
• § 48-2844 - Diagrams of property affected; estimate of benefits; assessment; warrant
• § 48-2845 - Delivery of warrant and assessment to contractor; demand for payment; release of assessments; review of assessment
• § 48-2846 - Action against property owner to collect assessment
• § 48-2847 - Invalidity of liens or bonds; extent of validity; means to secure interest of persons damaged
• § 48-2848 - Correctness of assessment; reallocation of assessment
• § 48-2849 - Issuance of improvement bonds; fund for payment of bonds
• § 48-2850 - Description of improvement bonds in resolution and notices
• § 48-2851 - List of unpaid assessments; issuance of bonds; denominations; due date; certificate of completion
• § 48-2852 - Form of bonds
• § 48-2853 - Certification of unpaid assessments; payments by installment; interest; payments in advance
• § 48-2854 - Collection of assessments by taxation
• § 48-2855 - Procedure if assessment declared void
• § 48-2856 - Failure to hold or adjourn scheduled hearing; subsequent hearing
• § 48-2857 - Proof of publication and posting
• § 48-2858 - Public records; duties of engineer
• § 48-2859 - Bond anticipation notes; form; procedures applicable
• § 48-2860 - Deficiency in collections
• § 48-2861 - Reallocation of assessments; public land exchange

Chapter 19 - IRRIGATION AND WATER CONSERVATION DISTRICTS
Article 1 - Formation

• § 48-2901 - District as municipal corporation
• § 48-2902 - Taking of waters without compensation prohibited
• § 48-2903 - Organization of district
• § 48-2904 - Name of district; change of name
• § 48-2905 - Petition for organization; inclusion of power of drainage
• § 48-2906 - Bond required upon filing petition; payment of costs of organization
• § 48-2907 - Time of hearing petition; notice of hearing
• § 48-2908 - Proof of publication of notice of hearing; veracity of signatures on petition
• § 48-2909 - Hearing; determination of district boundaries
• § 48-2910 - Hearing on vesting proposed district with power of drainage
• § 48-2911 - Denial of petition or application
• § 48-2912 - Remedy of persons aggrieved by board order
• § 48-2913 - Order of election; contents
• § 48-2914 - Nine member board of directors in certain districts; adoption of nine member board after organization
• § 48-2914.01 - Additional directors in certain districts
• § 48-2915 - Election of all directors at large in certain districts
• § 48-2916 - Notice of election
• § 48-2917 - Qualifications of electors; definitions
• § 48-2918 - Ballots; manner of voting
• § 48-2919 - Conduct of election; return
• § 48-2920 - Early voting
• § 48-2921 - Canvass of votes; declaration of result; organization of another district including lands of district
• § 48-2922 - Completion of district organization; qualification of directors; determination of term of initial directors
• § 48-2923 - Testing validity of organization of district by quo warranto

Chapter 19 - IRRIGATION AND WATER CONSERVATION DISTRICTS
Article 2 - Change of Boundaries and Dissolution

• § 48-2941 - Petition for inclusion of lands; notice of hearing; payment of expenses of publishing notice
• § 48-2942 - Hearing on petition for inclusion of lands; liability of petitioners for pro rata share of district indebtedness; acceptance or rejection of petition; order of inclusion
• § 48-2943 - Completion of inclusion of lands; terms and conditions of inclusion for certain lands; amendment of terms
• § 48-2944 - Appeal from denial of protest against inclusion; apportionment of new lands into divisions of district; effect of inclusion upon district rights and obligations
• § 48-2945 - Exclusion of lands from district by petition; payment of expenses of publication of notice and of hearing
• § 48-2946 - Notice of hearing on petition for exclusion of lands; hearing
• § 48-2947 - Entry and filing of order excluding lands upon petition
• § 48-2948 - Personal representatives as petitioners
• § 48-2949 - Exclusion of unproductive lands from district by resolution; notice
• § 48-2950 - Hearing on resolution for exclusion of lands; action of board
• § 48-2951 - Appeal from final action of board on exclusion of lands; entry of final order of board
• § 48-2952 - Effect of exclusion of lands on district property and organization; powers of board
• § 48-2953 - Concurrent exclusion and inclusion of land
• § 48-2954 - Dissolution of district; disposition of assets

Chapter 19 - IRRIGATION AND WATER CONSERVATION DISTRICTS
Article 3 - Administration

• § 48-2971 - Officers; office of district
• § 48-2972 - Organization of board
• § 48-2973 - Form of official oath and bond of directors
• § 48-2974 - Compensation of directors; petition to submit schedule of salaries and fees
• § 48-2975 - Meetings of board of directors; records
• § 48-2976 - Publication of minutes; effective date of by-laws, rules, regulations and resolutions
• § 48-2977 - Administrative powers of board of directors
• § 48-2978 - General powers of board of directors
• § 48-2979 - Investment and reinvestment of sinking fund
• § 48-2980 - Powers of district vested with power of drainage
• § 48-2981 - Powers of district serving municipal and industrial waters on June 12, 1980
• § 48-2982 - Powers of board in legal proceedings; judicial notice of district; exception
• § 48-2983 - Acquisition of existing irrigation or drainage works by district; approval by state certification board
• § 48-2984 - Contract for purchase, enlargement and completion of existing irrigation system; approval of state certification board
• § 48-2985 - Plans and specifications for construction; advertisement for bids
• § 48-2986 - Award of contract; bond; letting of work without advertising for bids
• § 48-2987 - Supervisory powers of director of water resources over district projects
• § 48-2988 - Entry upon lands for district purposes
• § 48-2989 - Construction of works across public or private property
• § 48-2990 - Pro rata distribution of water subject to priorities; payment of water tax
• § 48-2991 - Distribution of water when supply insufficient
• § 48-2992 - Construction and maintenance of levees to control overflow
• § 48-2993 - Power of district to hold and use property; tax exemption of property
• § 48-2994 - Conveyance or transfer to United States of irrigable lands within district included within federal reclamation project; election; terms of transfer
• § 48-2995 - Limitation on power of board to incur district indebtedness
• § 48-2996 - Violation or neglect of duty by district officer; classification
• § 48-2997 - Eradicating noxious plants
• § 48-2998 - Alternative plan to eradicate noxious plants

Chapter 19 - IRRIGATION AND WATER CONSERVATION DISTRICTS
Article 4 - District Elections

• § 48-3011 - Election of directors; term; qualifications; vacancies
• § 48-3012 - Division of district into divisions; representation of district; redivision
• § 48-3013 - Election of directors in a district not divided into divisions
• § 48-3014 - Election in district having nine-member board
• § 48-3015 - Registration of voters
• § 48-3016 - Notice of election; polling places; election judges
• § 48-3017 - Time of election; duties of election judges
• § 48-3018 - Number of votes to which elector entitled
• § 48-3019 - Counting votes; election returns
• § 48-3020 - Canvass of returns; declaration of results; failure to make returns
• § 48-3021 - Limitation upon rejection of ballots or declaring election void
• § 48-3022 - Statement of result of election
• § 48-3023 - Filing certified statement of result; qualification of directors
• § 48-3024 - Recall of directors

Chapter 19 - IRRIGATION AND WATER CONSERVATION DISTRICTS
Article 5 - Acreage System of Voting

• § 48-3041 - Adoption of acreage system of voting
• § 48-3042 - Forms of election materials; applicability of general election laws
• § 48-3043 - Qualifications of electors
• § 48-3044 - Election register
• § 48-3045 - Handling and distribution of ballots
• § 48-3046 - Marking and checking of ballots
• § 48-3047 - Mistake in marking ballot
• § 48-3048 - Manner of marking ballot; determining right to vote
• § 48-3049 - Absent voters or voters with disabilities
• § 48-3050 - Determination of election result
• § 48-3051 - Conveyance of property for voting purposes; voting by corporation

Chapter 19 - IRRIGATION AND WATER CONSERVATION DISTRICTS
Article 6 - State and Federal Lands Within District

• § 48-3071 - State lands subject to irrigation district laws
• § 48-3072 - Irrigation assessments as lien on state lands within district; enforcement
• § 48-3073 - Notification to state land department of state lands included within district; sale or lease of land subject to irrigation assessments
• § 48-3074 - Validation of prior assessments against state lands
• § 48-3075 - Sale of state land; lessee on land credited with water right acquired by payment of district assessments
• § 48-3076 - Nonliability of state
• § 48-3077 - Assessment of United States lands within district; status of entrymen

Chapter 19 - IRRIGATION AND WATER CONSERVATION DISTRICTS
Article 7 - Contracts With United States

• § 48-3091 - Organization of district for purpose of cooperating with United States under reclamation laws; power of districts to contract
• § 48-3092 - General powers of board; terms of contract with United States
• § 48-3093 - Bonds deposited with United States; collection of monies
• § 48-3094 - Election upon question of contract; judicial determination of validity of contract and proceedings
• § 48-3095 - Conveyance of district property to United States
• § 48-3096 - Payments due under contract with United States; district assessments; determination of rate
• § 48-3097 - Powers of district and United States for purpose of carrying out contract
• § 48-3098 - Consent of secretary of interior required to dissolve or change boundaries of district or release lands from bonded indebtedness

Chapter 19 - IRRIGATION AND WATER CONSERVATION DISTRICTS
Article 8 - Financial Provisions

• § 48-3111 - District treasurer
• § 48-3112 - Estimate of annual financial requirements
• § 48-3113 - Estimate by board of supervisors upon failure of district board to provide estimate
• § 48-3114 - Determination of tax rate; fiscal year
• § 48-3115 - Entry of district taxes and assessments upon assessment roll
• § 48-3116 - Manner of assessment and levy
• § 48-3117 - Acceptance of warrants of district in payment of district taxes
• § 48-3118 - Payment of district taxes without paying other taxes
• § 48-3119 - Applicability of state tax laws; exemption of state lands
• § 48-3120 - Sale of delinquent lands by district secretary upon failure of treasurer to act
• § 48-3121 - Purchase by district of lands sold at tax sale; resale by district
• § 48-3122 - Payment of bonded indebtedness; release of lands
• § 48-3123 - Issuance of certificate of release upon payment of bonded indebtedness
• § 48-3124 - Remittance of collections to district treasurer; division of collections into funds; disbursements
• § 48-3125 - Application of tax monies; exceptions as to surplus
• § 48-3126 - Payment of claims; imprest fund; purpose
• § 48-3127 - Warrant register; form of warrant
• § 48-3128 - Issuance of warrants or promissory notes for loans
• § 48-3129 - Monthly financial report by district treasurer
• § 48-3131 - Failure of officials to create lien or collect taxes; remedy by mandamus
• § 48-3132 - Cash basis operation
• § 48-3133 - Reimbursement for county services

Chapter 19 - IRRIGATION AND WATER CONSERVATION DISTRICTS
Article 9 - District Assessments

• § 48-3151 - Authority to levy district assessments; contents of resolution; terms as to delinquencies
• § 48-3152 - Landowner defined; effect of service of notice on married person, guardian, administrator or attorney-in-fact
• § 48-3153 - Limitation on amount of assessment; special election on assessment in excess of limitation
• § 48-3154 - Filing copy of resolution; lien of assessment; payment of assessment
• § 48-3155 - Notice of sale of lands for failure to pay installment or assessment
• § 48-3156 - Sale of lands; redemption
• § 48-3157 - Issuance of certificate of redemption; issuance of deed upon failure to redeem; enforcement of right to possession
• § 48-3158 - Action to recover assessment
• § 48-3159 - District tax and assessment as first lien
• § 48-3160 - Conversion of defaulted assessment into first mortgage lien
• § 48-3161 - Order of conversion; notice to landowners
• § 48-3162 - Authority of district secretary to execute notes and mortgages upon failure of landowner to do so; effect
• § 48-3163 - Enforcement of liens against state or United States
• § 48-3164 - Priority of mortgage liens
• § 48-3165 - Conversion of district taxes into mortgage liens; priority
• § 48-3166 - Enforcement or foreclosure of other liens or demands subject to prior converted mortgage liens; exception; limitation on issuance of district bonds
• § 48-3167 - Agreement by board to guarantee payment of converted liens
• § 48-3168 - Tax lien for payment of bonds as superior to mortgage lien
• § 48-3169 - Rule making powers of board

Chapter 19 - IRRIGATION AND WATER CONSERVATION DISTRICTS
Article 10 - District Bonds

• § 48-3181 - General plan for proposed works; engineering services
• § 48-3182 - Filing of maps and lists by board of directors prior to bond issue, construction contract or assessment; notice; submission of maps and lists to state certification board
• § 48-3183 - Hearing; exclusion or inclusion of lands; acceptance of map and list
• § 48-3184 - Contents of resolution of exclusion when water supply insufficient for district lands
• § 48-3185 - Conveyance of land to district upon adoption of resolution of exclusion; mortgages by owners of inchoate titles; approval by state certification board
• § 48-3186 - Sale of lands under resolution of exclusion; disposition of proceeds; execution of mortgage by entrymen or lessees of state lands
• § 48-3187 - Refund by district of taxes paid by owner of excluded lands
• § 48-3188 - Examination of engineer's report by state certification board; authority of board
• § 48-3189 - Resolution adopting plan and calling for issuance of bonds; call for bond election
• § 48-3190 - Election to authorize issuance of bonds
• § 48-3191 - Incomplete title owners; liability for indebtedness
• § 48-3192 - Form of bonds; record of sales
• § 48-3193 - Authorization of additional bonds; priority of liens
• § 48-3194 - Limitation on bonded indebtedness
• § 48-3195 - Power of board to enter into contract with United States for construction or purchase of works
• § 48-3196 - Special election on question whether bond issue should be cancelled and general plan abandoned; cancellation of certain unsold bonds by resolution
• § 48-3197 - Action to determine validity of bonds; hearing; judgment
• § 48-3198 - Sale of bonds; notice; minimum price; use of unsold bonds
• § 48-3199 - Application of article; other methods of financing; prohibition
• § 48-3200 - Certified bonds as legal investment for savings bank or as security for public funds
• § 48-3201 - Resolution to make bonds available as legal investment; filing with state certification board
• § 48-3202 - Investigations and findings of state certification board upon certifying bonds
• § 48-3203 - Authorization of expenditures from proceeds of certified bonds by state certification board
• § 48-3204 - Issuance of certificate; form
• § 48-3205 - Payment of expenses of state certification board
• § 48-3206 - Payment of bonds and interest
• § 48-3207 - Water, wastewater infrastructure projects; loan repayment agreements; definitions

Chapter 19 - IRRIGATION AND WATER CONSERVATION DISTRICTS
Article 10.1 - Revenue Bonds

• § 48-3211 - Construction of article
• § 48-3212 - Definitions
• § 48-3213 - Purpose for which revenue bonds may be issued
• § 48-3214 - Powers of district
• § 48-3215 - Revenue bonds
• § 48-3216 - Forms of bonds
• § 48-3217 - Adoption of resolution; trust agreement
• § 48-3218 - Covenants in resolution or trust agreement
• § 48-3219 - Bond anticipation notes
• § 48-3219.01 - Sale of bonds
• § 48-3219.02 - Purchase of bonds by districts
• § 48-3219.03 - Disposition of proceeds and other monies
• § 48-3219.04 - Validity of bonds; nonliability of officers and directors
• § 48-3219.05 - Bonds; legal investment

Chapter 19 - IRRIGATION AND WATER CONSERVATION DISTRICTS
Article 11 - Refunding District Indebtedness

• § 48-3221 - Refunding bonds authorized
• § 48-3222 - Issuance of refunding bonds
• § 48-3226 - Payment of matured refunding bonds or coupons; cancellation of redeemed bonds
• § 48-3227 - Powers of board relating to refunding bonds; applicability of certain public finance laws
• § 48-3228 - Refunding of warrants and other indebtedness of district

Chapter 19 - IRRIGATION AND WATER CONSERVATION DISTRICTS
Article 12 - Insolvency of District

• § 48-3241 - Petition for hearing where district in default on financial obligations; notice of hearing
• § 48-3242 - Meeting of bondholders with board of directors; selection of committee; voting
• § 48-3243 - Bondholders' agreement; failure to agree within one year
• § 48-3244 - Submission of bondholders' agreement to superior court by petition
• § 48-3245 - Publication of bondholders' agreement; filing of dissents to agreement
• § 48-3246 - Failure to file dissent deemed acceptance of agreement
• § 48-3247 - Hearing; judgment
• § 48-3248 - Procedure in court action; appeal to supreme court; costs
• § 48-3249 - Abrogation of agreement by failure to deposit fifty-one per cent of bonds
• § 48-3250 - Change in terms of agreement; effective date
• § 48-3251 - Permissive deposit of bonds with treasurer
• § 48-3252 - Expenses of committee; payment
• § 48-3253 - Powers of committee in enforcing agreement
• § 48-3254 - Abrogation of agreement and discharge of committee when bond obligations discharged; discharge of individual from tax liability by payment of proportionate liability
• § 48-3255 - Partial payment of bonds and interest
• § 48-3256 - Acceptance of bond interest coupons by committee

Chapter 20 - IRRIGATION WATER DELIVERY DISTRICTS
Article 1 - General Provisions

• § 48-3401 - Owner defined
• § 48-3402 - Rights and powers of district
• § 48-3403 - Water rights on unirrigated areas
• § 48-3404 - Effect of chapter

Chapter 20 - IRRIGATION WATER DELIVERY DISTRICTS
Article 2 - Formation, Change of Boundaries and Dissolution

• § 48-3421 - Authority to organize district; purposes
• § 48-3422 - Petition to organize district; inclusion of lands within another district
• § 48-3423 - Notice of hearing; bond for expenses of organization
• § 48-3424 - Hearing; order of board; completion of district organization
• § 48-3425 - Immediate organization of district on filing petition signed by all landowners
• § 48-3426 - Time limitation upon filing action attacking validity of district organization
• § 48-3427 - Inclusion or exclusion of lands; consolidation of districts
• § 48-3428 - Dissolution

Chapter 20 - IRRIGATION WATER DELIVERY DISTRICTS
Article 3 - Administration

• § 48-3441 - Board of trustees; compensation; employment of personnel; quorum
• § 48-3442 - Bond of trustee
• § 48-3443 - Term of office; vacancies
• § 48-3444 - Biennial election of trustees
• § 48-3445 - Secretary of board; board minutes
• § 48-3446 - Powers and duties of board; issue of time warrants
• § 48-3447 - Operation and maintenance of water delivery works by district; right of eminent domain
• § 48-3448 - Use of roads and streets as right of way
• § 48-3449 - Irrigation service to nondistrict lands
• § 48-3450 - Restrictions upon delivery of water by district
• § 48-3451 - Suspension of district functions

Chapter 20 - IRRIGATION WATER DELIVERY DISTRICTS
Article 4 - Financial Provisions

• § 48-3471 - District treasurer; district funds
• § 48-3472 - District property exempt from taxation; tax levy; service charges
• § 48-3473 - Estimate of expenses; levy and collection of taxes
• § 48-3474 - Credit on district taxes for irrigation project charges against lands within project
• § 48-3475 - Service charges payable other than by taxation
• § 48-3476 - Payment of district taxes required in advance
• § 48-3477 - Reimbursement for county services

Chapter 21 - FLOOD CONTROL DISTRICTS
Article 1 - County Flood Control Districts

• § 48-3601 - Definitions
• § 48-3602 - Organization of county flood control district
• § 48-3603 - Powers, duties and immunities of district and board; exemptions
• § 48-3604 - Establishing zones in the district
• § 48-3605 - Assistance for floodplain delineations; duties of director
• § 48-3606 - Assistance for topographic mapping
• § 48-3607 - Director may contract for work
• § 48-3608 - Assistance in flood insurance program
• § 48-3609 - Floodplain delineation; regulation of use; federal requirements and definitions
• § 48-3609.01 - Watercourse master plans; definition
• § 48-3609.02 - Adoption of rules; procedures; exemptions; definition
• § 48-3610 - Assumption of powers and duties by cities and towns; resolution; definitions
• § 48-3611 - Citizens' flood control advisory board; qualification; functions
• § 48-3612 - Board of review
• § 48-3613 - Authorization required for development in watercourses; exceptions; enforcement
• § 48-3614 - Declaration of public nuisance; abatement
• § 48-3615 - Violation; classification; civil penalties; strict liability
• § 48-3615.01 - Notice of violation; hearing; final decision; civil penalty; injunctive relief
• § 48-3615.02 - Judicial review; remedies
• § 48-3616 - Survey and report of flood control problems and facilities; comprehensive program; adoption by board; hearing
• § 48-3617 - Development of flood control plan by director of water resources
• § 48-3618 - Resolution calling for bond election; notice; manner of conducting election
• § 48-3619 - Form, issuance and sale of bonds; limitation on bonded indebtedness; payment of bonds and interest
• § 48-3620 - Certification and levy of taxes; limitation
• § 48-3620.01 - Joint projects by zones
• § 48-3620.02 - Authority for zone projects
• § 48-3621 - Right-of-way
• § 48-3622 - Permission required to connect to storm water drain; fee; violation; classification
• § 48-3623 - Authority to issue refunding bonds; procedure; disposition of proceeds
• § 48-3624 - Cooperation in flood control projects
• § 48-3625 - Limitation on powers
• § 48-3626 - Compliance; enforcement
• § 48-3627 - Reimbursement for county services
• § 48-3628 - Condemnation actions; interest

Chapter 21 - FLOOD CONTROL DISTRICTS
Article 2 - Flood Control District Regulations

• § 48-3641 - Definitions
• § 48-3642 - Regulatory bill of rights
• § 48-3643 - Inspections; applicability
• § 48-3644 - Prohibited acts by district and employees; enforcement; notice
• § 48-3645 - Licensing time frames; compliance; consequence for failure to comply with time frame; exemptions; definitions
• § 48-3646 - License application process
• § 48-3647 - Directory of documents
• § 48-3648 - Complaints; procedures
• § 48-3649 - Clarification of interpretation
• § 48-3650 - Exemptions

Chapter 22 - MULTI-COUNTY WATER CONSERVATION DISTRICTS
Article 1 - General Provisions

• § 48-3701 - Definitions
• § 48-3702 - District as municipal corporation
• § 48-3703 - Purposes for which district may be organized
• § 48-3704 - Petition for formation of district
• § 48-3705 - Notice; hearing on petitions; transcript
• § 48-3706 - Establishment of district; appeal
• § 48-3707 - Areas outside of district; inclusion of additional counties
• § 48-3708 - Board of directors; weighted voting; members; term; compensation
• § 48-3709 - District elections; nominating petitions
• § 48-3710 - Organization of board; oath; Arizona water banking authority
• § 48-3711 - Meetings of the board
• § 48-3712 - Powers and duties of the board
• § 48-3713 - Powers of district
• § 48-3713.01 - Additional authority and limitations regarding water storage
• § 48-3713.02 - Additional authority regarding water storage
• § 48-3713.03 - Lower Colorado river multispecies conservation program; definition
• § 48-3714 - Authority of political subdivisions to enter into long-term contracts
• § 48-3715 - Tax levy
• § 48-3715.01 - Fund for acquiring and conserving supplemental water
• § 48-3715.02 - Tax levy for water storage
• § 48-3715.03 - Arizona water banking fund; disbursement of monies
• § 48-3715.05 - Contribution for water protection
• § 48-3716 - Dissolution of district
• § 48-3717 - Construction and limitation of chapter
• § 48-3718 - Reimbursement for county services

Chapter 22 - MULTI-COUNTY WATER CONSERVATION DISTRICTS
Article 2 - Judicial Validation of Contracts

• § 48-3731 - Proceedings to test validity of contracts; petition
• § 48-3732 - Time for hearing; notice; summons; parties; pleadings
• § 48-3733 - Hearing; determination of validity
• § 48-3734 - Review; res judicata

Chapter 22 - MULTI-COUNTY WATER CONSERVATION DISTRICTS
Article 3 - Revenue Bonds

• § 48-3751 - Ordinances; revenue bonds
• § 48-3752 - Terms, conditions and forms of bonds
• § 48-3753 - Resolution and trust agreements; adoption
• § 48-3754 - Resolution and trust agreements; covenants
• § 48-3755 - Sale of bonds
• § 48-3756 - Refunding bonds
• § 48-3757 - Purchase of bonds by the district
• § 48-3758 - Validity of bonds; nonliability of officers and directors
• § 48-3759 - Bonds as legal investments
• § 48-3760 - Federal income tax considerations
• § 48-3761 - Application of bond proceeds
• § 48-3762 - Limitation on amount, rates, fees and charges

Chapter 22 - MULTI-COUNTY WATER CONSERVATION DISTRICTS
Article 4 - Replenishment

• § 48-3771 - District replenishment obligations; replenishment location; source of replenishment; exception
• § 48-3772 - Duties and powers of district regarding replenishment
• § 48-3773 - Additional duties; special fund; revolving fund
• § 48-3774 - Qualification as member land
• § 48-3774.01 - Category 1 member lands; category 2 member lands; fees
• § 48-3775 - Reports
• § 48-3776 - Storage and recovery outside the district
• § 48-3777 - Municipal provider reporting requirements
• § 48-3778 - Annual assessment; general revenue law
• § 48-3779 - Annual membership dues
• § 48-3780 - Qualification as a member service area; termination
• § 48-3780.01 - Member service area; replenishment reserve
• § 48-3781 - Annual replenishment tax; contract replenishment tax
• § 48-3782 - Delinquent taxes; interest; failure to file report; civil penalties; violation; classification
• § 48-3783 - Inspections, investigations and audits

Chapter 24 - COUNTY FREE LIBRARY DISTRICT
Article 1 - General Provisions

• § 48-3901 - County free library district; notice of proposed establishment; board of directors
• § 48-3902 - Powers and duties; contracts between counties for use of library
• § 48-3903 - Tax levies
• § 48-3904 - Bonds; issuance
• § 48-3905 - Dissolution of district
• § 48-3906 - Reimbursement for county services

Chapter 25 - COUNTY JAIL DISTRICTS
Article 1 - General Provisions

• § 48-4001 - Establishment of district
• § 48-4002 - Board of directors; administrative powers, duties and immunities
• § 48-4003 - Functional powers and duties
• § 48-4004 - Juvenile detention facilities
• § 48-4005 - Management of juvenile detention facilities

Chapter 25 - COUNTY JAIL DISTRICTS
Article 2 - Financial Provisions

• § 48-4021 - Community corrections taxes; election
• § 48-4022 - Excise tax
• § 48-4023 - Property tax levy
• § 48-4023.01 - Property tax levy for juvenile detention facilities
• § 48-4024 - County maintenance of effort
• § 48-4024.01 - County alternative maintenance of effort
• § 48-4025 - County jail district general fund; annual audit
• § 48-4026 - Adjustment of municipal expenditure limitation

Chapter 26 - STADIUM DISTRICTS
Article 1 - General Provisions

• § 48-4201 - Definitions
• § 48-4202 - Formation of district; termination
• § 48-4203 - Powers and duties of board of directors; reporting requirements; conflict of interest
• § 48-4204 - Constructing and operating a stadium and other structures; regulating alcoholic beverages
• § 48-4205 - Reimbursement for county services

Chapter 26 - STADIUM DISTRICTS
Article 2 - Financial Provisions

• § 48-4231 - County stadium district fund
• § 48-4231.01 - Financial and performance audits of districts owning multipurpose facilities; appearance before joint committee on capital review
• § 48-4231.02 - Financial reports; database of expenditures
• § 48-4232 - Annual budget
• § 48-4234 - Car rental surcharge for major league spring training; rate; administration; credit; definition
• § 48-4235 - Assessment in lieu of property tax; rate; administration
• § 48-4236 - Transaction privilege tax; spring training; rate; administration
• § 48-4237 - Transaction privilege tax; multipurpose facilities; rate; administration
• § 48-4238 - Transmittal limit; annual adjustment; notice; penalty; revenue return; deposit and distribution of penalty
• § 48-4239 - Conveyance of real property and improvements

Chapter 26 - STADIUM DISTRICTS
Article 3 - District Bonds

• § 48-4251 - County stadium district bonds
• § 48-4252 - Bond obligations of the district
• § 48-4253 - Certification of bonds by attorney general
• § 48-4254 - County stadium district bonds as legal investments
• § 48-4255 - Agreement of state

Chapter 27 - GROUNDWATER REPLENISHMENT DISTRICTS
Article 1 - General Provisions

• § 48-4401 - Definitions
• § 48-4402 - Purposes
• § 48-4403 - District as municipal corporation; exemption from taxation; judicial review
• § 48-4404 - Effect on vested water rights

Chapter 27 - GROUNDWATER REPLENISHMENT DISTRICTS
Article 2 - Establishment and Administration

• § 48-4431 - Establishment; petitions; notice; hearing; determination by county board of supervisors; boundaries; preliminary expenses
• § 48-4432 - Board; members; term; compensation
• § 48-4433 - District elections; nominating petitions
• § 48-4434 - Board; organization; oath; bond
• § 48-4435 - Meetings of the board

Chapter 27 - GROUNDWATER REPLENISHMENT DISTRICTS
Article 3 - Powers and Duties

• § 48-4461 - Duties of the board
• § 48-4462 - Powers of the district
• § 48-4463 - District member's replenishment obligation; accounting rules
• § 48-4464 - District member's replenishment account; statements; credits
• § 48-4465 - Transfer of credits
• § 48-4466 - Settlement of replenishment accounts
• § 48-4467 - Drought relief account
• § 48-4468 - Measuring requirements
• § 48-4469 - Direct delivery of water
• § 48-4470 - Contracts for replenishment services
• § 48-4471 - Acquiring water from district members
• § 48-4471.01 - Aquifer replenishment projects in Phoenix active management area
• § 48-4472 - Demand replenishment services
• § 48-4473 - Water storage for district members; accounting; fees and charges
• § 48-4474 - Storage and recovery outside of district
• § 48-4475 - Using public rights-of-way; definition

Chapter 27 - GROUNDWATER REPLENISHMENT DISTRICTS
Article 4 - Financial Provisions

• § 48-4501 - Annual replenishment tax; amount
• § 48-4502 - Exclusions from replenishment tax; exemption from groundwater withdrawal fee
• § 48-4503 - Certification and levy of ad valorem taxes; limitation
• § 48-4504 - Groundwater augmentation fees; transfer to district
• § 48-4505 - District funds; allocation of revenues; purposes

Chapter 27 - GROUNDWATER REPLENISHMENT DISTRICTS
Article 5 - Bond Financing

• § 48-4541 - Definitions
• § 48-4542 - Issuance of bonds
• § 48-4543 - General obligation bond election; results
• § 48-4544 - Securing principal and interest; lien of pledge
• § 48-4545 - Characteristics of bonds; negotiable; exemption from taxation; obligation; legal investments
• § 48-4546 - Effect of changing circumstances on bonds; agreement of state
• § 48-4547 - Validity of bonds; certification by attorney general
• § 48-4548 - Treasurer or fiscal agent; disposition of monies; investments
• § 48-4549 - Bond fund; investments; expenditures; audit

Chapter 27 - GROUNDWATER REPLENISHMENT DISTRICTS
Article 6 - Compliance and Enforcement

• § 48-4571 - Violations; civil penalties
• § 48-4572 - Reporting requirements
• § 48-4573 - Liens for delinquent taxes or fees
• § 48-4574 - Delinquent taxes or fees; interest; failure to file report; civil penalties; violation; classification
• § 48-4575 - Unlawful interest in real property by board member or employee; violation; classification

Chapter 28 - ACTIVE MANAGEMENT AREA WATER DISTRICT
Article 1 - Formation and Dissolution

• § 48-4801 - Definitions
• § 48-4802 - Formation
• § 48-4803 - Initial board of directors; qualification and organization
• § 48-4804 - Contest of formation; appeal
• § 48-4805 - Corporate existence; rights and immunities; official name
• § 48-4806 - Powers and duties of initial board; recommendation as to permanent organization or dissolution
• § 48-4807 - Dissolution

Chapter 28 - ACTIVE MANAGEMENT AREA WATER DISTRICT
Article 2 - Administration

• § 48-4831 - Permanent board of directors; qualification and organization; compensation
• § 48-4831; Version 2 - Permanent board of directors; qualification and organization; compensation
• § 48-4832 - Elections; nominating petitions
• § 48-4833 - Meetings; agenda
• § 48-4834 - Administrative powers and duties; division boundaries; executive director and employees; annual report
• § 48-4835 - Advisory council

Chapter 28 - ACTIVE MANAGEMENT AREA WATER DISTRICT
Article 3 - Powers and Duties

• § 48-4851 - Cooperation with governmental entities
• § 48-4852 - Limitation on powers
• § 48-4853 - Functional powers of board
• § 48-4854 - Planning
• § 48-4855 - Acquisition of water
• § 48-4856 - Acquisition of property; limited eminent domain authority; survey rights
• § 48-4857 - Construction work and purchases by bid only; exceptions; award of contract; bond

Chapter 28 - ACTIVE MANAGEMENT AREA WATER DISTRICT
Article 4 - Financial Provisions

• § 48-4881 - Administrative and operation budgets
• § 48-4882 - Augmentation administration fee
• § 48-4883 - Water supply fees
• § 48-4885 - Accounting classifications; bond fund; general fund
• § 48-4886 - Receipt of monies; disbursements; operation of accounting system
• § 48-4887 - Payment of interest coupons; investment of bond fund monies
• § 48-4888 - Annual financial report and audit

Chapter 28 - ACTIVE MANAGEMENT AREA WATER DISTRICT
Article 5 - Revenue Bonds

• § 48-4911 - Authority to issue revenue bonds
• § 48-4912 - Prerequisites to issuance
• § 48-4913 - Scope of resolution
• § 48-4914 - Hearing; findings
• § 48-4915 - Issuance of revenue bonds
• § 48-4916 - Provisions of revenue bonds; sale
• § 48-4917 - Certification of bonds by attorney general
• § 48-4918 - Validity of bonds
• § 48-4919 - Water district revenue bonds as legal investments

Chapter 28 - ACTIVE MANAGEMENT AREA WATER DISTRICT
Article 7 - Replenishment

• § 48-4971 - Undertaking of replenishment obligation
• § 48-4972 - Groundwater replenishment obligation; replenishment location; source of replenishment; exception
• § 48-4973 - Duties and powers of district regarding replenishment
• § 48-4974 - Additional duties; special fund; revolving fund
• § 48-4975 - Qualification as water district member land
• § 48-4976 - Reports
• § 48-4977 - Storage and recovery outside the district
• § 48-4978 - Municipal provider reporting requirements
• § 48-4979 - Assessment levy
• § 48-4980 - Liens for delinquent assessments
• § 48-4981 - Qualification as a water district member service area
• § 48-4982 - Annual replenishment tax; contract replenishment tax
• § 48-4983 - Delinquent assessments and taxes; interest; failure to file report; civil penalties; violation; classification
• § 48-4984 - Inspections; investigations and audits

Chapter 29 - REGIONAL PUBLIC TRANSPORTATION AUTHORITY
Article 1 - General Provisions

• § 48-5101 - Definitions
• § 48-5102 - Regional public transportation authority in counties with population of three million or more persons; establishment
• § 48-5103 - Public transportation fund
• § 48-5104 - Municipality and county participation; withdrawal
• § 48-5105 - Board of directors
• § 48-5107 - Utility relocation reimbursement; definition

Chapter 29 - REGIONAL PUBLIC TRANSPORTATION AUTHORITY
Article 2 - Planning

• § 48-5122 - Board powers and duties
• § 48-5123 - Contracts; eminent domain

Chapter 29 - REGIONAL PUBLIC TRANSPORTATION AUTHORITY
Article 3 - Regional Bus System

• § 48-5141 - Regional bus system

Chapter 29 - REGIONAL PUBLIC TRANSPORTATION AUTHORITY
Article 4 - Financing

• § 48-5161 - Definitions
• § 48-5162 - Bond authority
• § 48-5163 - Bond requirements
• § 48-5164 - Bond payment; security
• § 48-5165 - Pledges; liens
• § 48-5166 - Liability; bond validity
• § 48-5167 - Bond purchase; cancellation
• § 48-5168 - Financial interest prohibited; violation; classification
• § 48-5169 - Public transportation bond proceeds fund
• § 48-5170 - Regional public transportation authority monies; treasurer; investments
• § 48-5171 - Agreement of state
• § 48-5172 - Taxation exemption
• § 48-5173 - Attorney general bond certification
• § 48-5174 - Bond obligations of the board
• § 48-5175 - Bonds; legal investments

Chapter 30 - REGIONAL TRANSPORTATION AUTHORITY
Article 1 - General Provisions

• § 48-5301 - Definitions
• § 48-5302 - Regional transportation authority; establishment
• § 48-5303 - Board of directors; executive director
• § 48-5304 - Board duties
• § 48-5305 - Board powers
• § 48-5306 - Court; fees
• § 48-5307 - Regional transportation fund
• § 48-5308 - Distribution from regional transportation fund
• § 48-5309 - Regional transportation plan; definitions
• § 48-5310 - Five year transportation facilities construction program update
• § 48-5311 - Transportation corridor priority
• § 48-5312 - Highway construction and maintenance
• § 48-5313 - Eminent domain
• § 48-5314 - Election on regional transportation plan and excise tax
• § 48-5315 - Utility relocation reimbursement; definition

Chapter 30 - REGIONAL TRANSPORTATION AUTHORITY
Article 2 - Financing

• § 48-5341 - Bonds payable from transportation excise taxes
• § 48-5342 - Bond requirements
• § 48-5343 - Bond payment; security
• § 48-5344 - Pledges; liens
• § 48-5345 - Liability; bond validity
• § 48-5346 - Bond purchase
• § 48-5347 - Notice; bond issuance
• § 48-5348 - Bond proceeds; distribution; expenditures
• § 48-5349 - Agreement of state and county
• § 48-5350 - Taxation exemption
• § 48-5351 - Attorney general bond certification
• § 48-5352 - Bond obligations of the board
• § 48-5353 - Bonds; legal investments
• § 48-5354 - Federal income tax considerations

Chapter 31 - SPECIAL HEALTH CARE DISTRICT
Article 1 - General Provisions

• § 48-5501 - Definitions
• § 48-5501.01 - Establishment of special health care district
• § 48-5502 - Board of directors; elections; officers
• § 48-5503 - Term of office; election
• § 48-5504 - Officers of the board
• § 48-5505 - Compensation of directors
• § 48-5506 - Reimbursement for county services
• § 48-5507 - Dissolution of district

Chapter 31 - SPECIAL HEALTH CARE DISTRICT
Article 2 - Powers and Duties

• § 48-5541 - Powers of special health care district
• § 48-5541.01 - Additional powers and duties of certain special health care districts
• § 48-5542 - Purchasing and leasing property and equipment
• § 48-5543 - Lease provisions
• § 48-5544 - Cancellation of lease for failure to pay rent; authority to lease again; auction

Chapter 31 - SPECIAL HEALTH CARE DISTRICT
Article 3 - Financial Provisions

• § 48-5561 - Deposit of district monies
• § 48-5561.01 - Special payments to a special health care district; transfers; county treasurer; state treasurer
• § 48-5562 - Disposition and use of rental receipts from facilities and equipment
• § 48-5563 - Budget and tax levy
• § 48-5564 - Ambulance service; financing
• § 48-5565 - Tax levy for district expenses
• § 48-5566 - Issuing bonds; election; security
• § 48-5567 - Reserves; tax to replenish reserve
• § 48-5568 - Limit of bonded indebtedness
• § 48-5569 - Investment and reinvestment of sinking fund
• § 48-5570 - Capital outlay fund
• § 48-5571 - County reimbursement; special health care districts

Chapter 32 - AGRICULTURE PRESERVATION DISTRICTS
Article 1 - General Provisions

• § 48-5701 - Definitions
• § 48-5702 - Agriculture preservation district; purpose
• § 48-5703 - District establishment; procedures; notice; hearing; determinations; petitions
• § 48-5704 - Establishment of agriculture preservation district; denial of petition; costs
• § 48-5705 - Board of directors; qualifications; term; appointment; election; compensation; expenses
• § 48-5706 - Powers of agriculture preservation district
• § 48-5707 - Expansion of district; petition; election
• § 48-5708 - Fees, rentals and service charges
• § 48-5709 - Dissolution of agriculture preservation district; disposition of property; tax for outstanding indebtedness
• § 48-5710 - Reimbursement for county services

Chapter 33 - PUBLIC HEALTH SERVICES DISTRICTS
Article 1 - General Provisions

• § 48-5801 - Definitions
• § 48-5802 - Formation of district; election
• § 48-5803 - Board of directors
• § 48-5804 - Powers and duties
• § 48-5805 - Transaction privilege tax; property tax

Chapter 34 - MULTIJURISDICTIONAL WATER FACILITIES DISTRICTS
Article 1 - General Provisions

• § 48-5901 - Definitions
• § 48-5902 - Preliminary general plan; initial costs
• § 48-5903 - Resolution of intent; hearing
• § 48-5904 - Requirements for formation of the district; approvals required
• § 48-5905 - Election procedure; costs; ballot questions; qualified electors
• § 48-5906 - Formation of district; legal status of district
• § 48-5907 - District board of directors; term; vacancy; expenses
• § 48-5908 - Election of board; eligible voters; recall
• § 48-5909 - General plan
• § 48-5910 - Powers of the district
• § 48-5911 - Project approval; resolution of project intent
• § 48-5912 - Modification of boundaries; impact statement; hearing;recording
• § 48-5913 - Public records; open meetings
• § 48-5914 - Annual report
• § 48-5915 - Dissolution of district

Chapter 34 - MULTIJURISDICTIONAL WATER FACILITIES DISTRICTS
Article 2 - Financial Provisions

• § 48-5931 - Sources of revenue
• § 48-5932 - Revenue bonds; authorization

Chapter 34 - MULTIJURISDICTIONAL WATER FACILITIES DISTRICTS
Article 3 - Corporation Commission Jurisdiction Over Private Water Companies

• § 48-5951 - Private water company actions; corporation commission approval

Chapter 35 - RECREATIONAL CORRIDOR CHANNELIZATION DISTRICTS
Article 1 - General Provisions

• § 48-6001 - Definitions
• § 48-6002 - District establishment; memorandum of intent; petition; hearing
• § 48-6003 - Design concept report; watercourse, land, financial and governance plans; board
• § 48-6004 - Report submittal; petition; formation of district
• § 48-6005 - Board of directors; qualifications; expenses
• § 48-6006 - Powers and duties of recreational corridor channelization district
• § 48-6007 - Dissolution of recreational corridor channelization district; disposition of property; tax for outstanding indebtedness
• § 48-6008 - Reimbursement for county services
• § 48-6009 - Termination of formation authority; existing districts; effect on financial provisions

Chapter 35 - RECREATIONAL CORRIDOR CHANNELIZATION DISTRICTS
Article 2 - Financial Provisions

• § 48-6021 - Special assessments; assessment lien bonds
• § 48-6022 - Terms of bonds
• § 48-6023 - Annual financial estimate and budget

Chapter 36 - THEME PARK DISTRICTS
Article 1 - Organization and Administration

• § 48-6201 - Definitions
• § 48-6202 - Formation of district
• § 48-6203 - Board of directors
• § 48-6204 - Administrative powers and duties
• § 48-6205 - Conflicts of interest

Chapter 36 - THEME PARK DISTRICTS
Article 2 - Operations

• § 48-6231 - Constructing and maintaining theme parks; limitation on retail sales
• § 48-6232 - Operational powers of district
• § 48-6233 - Site host relations
• § 48-6234 - Regulating sale, use and consumption of alcoholic beverages

Chapter 36 - THEME PARK DISTRICTS
Article 3 - Financial Provisions

• § 48-6251 - Annual budget
• § 48-6252 - General fund; investments
• § 48-6253 - Transaction privilege tax; administration; expiration
• § 48-6254 - Voluntary payments in lieu of property taxes
• § 48-6255 - Audit; joint legislative budget committee
• § 48-6256 - Performance audit; bonds; dissolution of district

Chapter 36 - THEME PARK DISTRICTS
Article 4 - Revenue Bonds

• § 48-6271 - Definitions
• § 48-6272 - Authorization of revenue bonds; conditional expiration
• § 48-6273 - Issuance and sale of bonds
• § 48-6274 - Bond proceeds account
• § 48-6275 - Debt service account
• § 48-6276 - Securing principal and interest
• § 48-6277 - Lien of pledge
• § 48-6278 - Bond purchase; cancellation
• § 48-6279 - Payment of bonds
• § 48-6280 - Use of surplus monies
• § 48-6281 - Investment of monies in the bond proceeds account
• § 48-6282 - Investment of monies in debt service account
• § 48-6283 - Authorized investments of monies
• § 48-6284 - Deposit and disbursement of monies
• § 48-6285 - Characteristics of bonds; negotiability; obligation; legal investments; exemption from taxation
• § 48-6286 - Effect of changing circumstances on bonds; agreement of state
• § 48-6287 - Validity of bonds; legal opinion

Chapter 37 - UPPER SAN PEDRO WATER DISTRICT
Article 1 - General Provisions

• § 48-6401 - Findings; purpose
• § 48-6402 - Definitions
• § 48-6403 - Establishment of upper San Pedro water district; map; goal; decreed and appropriative water rights
• § 48-6404 - District as municipal corporation; exemption from taxation; judicial review
• § 48-6405 - Board; members; terms; compensation
• § 48-6406 - Formation election; tax authorization; election of board members
• § 48-6407 - Board meetings; notice
• § 48-6408 - Powers and duties of the board
• § 48-6409 - Water development and management; technical assistance and review by director of water resources
• § 48-6410 - Limitation on powers
• § 48-6411 - Adequate water supply requirements; notice; objections
• § 48-6412 - Exemption from adequate water supply requirements based on substantial capital investment; application; criteria; expiration
• § 48-6413 - Exemption from adequate water supply requirements based on an adequate water supply within twenty years; criteria; application
• § 48-6414 - Inapplicability of other adequate water supply provisions to proposed subdivisions in the district
• § 48-6415 - District and municipal water delivery systems in the district eligible to receive financial assistance from water supply development revolving fund
• § 48-6416 - Organizing board; upper San Pedro water district; membership; authority; formation election

Chapter 37 - UPPER SAN PEDRO WATER DISTRICT
Article 2 - Financial Provisions

• § 48-6431 - Financial authority of district
• § 48-6432 - Transaction privilege tax; administration; hearing; notice
• § 48-6433 - Revenue bonds; issuance; hearing; notice
• § 48-6434 - Administrative and operations budgets; annual statement and audit
• § 48-6435 - Annual report
• § 48-6436 - Special audit; report

Chapter 39 - REVITALIZATION DISTRICTS
Article 1 - General Provisions

• § 48-6801 - Definitions
• § 48-6802 - Resolution of intent; eligible participants; district board
• § 48-6803 - Notice
• § 48-6804 - Hearing on objections
• § 48-6805 - Resolution forming district
• § 48-6806 - Judicial review
• § 48-6807 - Formation
• § 48-6808 - Powers of a revitalization district
• § 48-6809 - Perpetual succession
• § 48-6810 - Records; board of directors; open meetings
• § 48-6811 - Participation by municipality
• § 48-6812 - Finances
• § 48-6813 - Budget
• § 48-6814 - Revenue bonds; fees and charges
• § 48-6815 - Special assessments; assessment lien bonds
• § 48-6816 - Terms of bonds
• § 48-6817 - District taxes; annual financial estimate and budget
• § 48-6818 - Notice and conduct of elections; eligible voters
• § 48-6819 - Dissolution of district