Ariz. Rev. Stat. § 48-1406

Current through L. 2024, ch. 259
Section 48-1406 - Special road tax; limitation on amount; election to exceed limits
A. For the purpose of construction, maintenance and repair of the roads, driveways, highways and bridges within the special road district, a special road tax shall be levied on all real property and mobile homes within the district. The board of trustees shall on or before July 1 in each year certify to the board of supervisors the amount of money required by the district for the ensuing fiscal year, and thereupon the board of supervisors shall levy a special tax upon all real property and mobile homes within the district sufficient to produce the amount so certified, not exceeding seventy-five cents per one hundred dollars of assessed valuation of the real property and mobile homes in the district, except as otherwise provided in this article.
B. The tax shall be levied and collected as county taxes are levied and collected, and when collected shall be kept by the county treasurer in a special fund designated "road district no. ..... fund" to be paid out only on the order of the trustees of the district.
C. If it is deemed necessary or advisable by the board of trustees to expend for that purpose a larger amount annually for not exceeding five years than can be raised by the taxes provided by this section, it shall call a special election of qualified electors of the district to determine whether a greater tax levy shall be made annually for that period.
D. The election shall be called by the board of trustees by posting notice thereof in three public places in the district at least ten days before the election, stating the time, place and purpose of the election.
E. The ballots at the election shall have printed on them "for a tax levy to produce the sum of (here insert amount desired) dollars annually for ++++++ years", "yes" and "no", with the words "yes" and "no" followed by a square in which the voter may express his choice by marking a cross. The election shall be conducted and canvassed as nearly as possible as elections of school district governing board members are conducted.
F. If a majority of the votes cast at the election are in favor of an increased tax levy, the board of supervisors shall levy annually for the period of the annual expenditures upon all real property and mobile homes of the district such a tax as will produce the amount voted, which shall be collected as other county taxes are collected and shall be placed to the credit of the road district.

A.R.S. § 48-1406