Arizona Revised Statutes Title 48. Special Taxing Districts § 48-171. Definitions

1. “Bonds” includes bonds, notes, temporary notes, temporary bonds, interim receipts, interim certificates, certificates of indebtedness, refunding notes, refunding bonds or other evidences of indebtedness or obligations of the district.

2. “Contract” or “agreement” between the federal government and a district includes contracts and agreements in the customary form and includes a resolution, unilateral promise or other commitment by the federal government by which it undertakes to make a loan, grant or purchase of the kind described in this article upon performance of specified conditions. When such a resolution, unilateral promise or other commitment by the federal government is made, the terms, conditions and restrictions therein set forth shall, for the purposes of this article, be deemed to constitute covenants of such a contract that are to be performed by the district, if the district accepts any money from the federal government.

3. “District” includes any irrigation district, drainage district, flood control district, agricultural improvement district, electrical district or power district, and in addition thereto any district, political subdivision, governmental agency, corporation or instrumentality of the state having territorial boundaries and created or organized for the purpose of benefiting or performing services for lands in the state.

4. “Federal government” includes the United States, the president of the United States, the federal emergency administrator of public works, reconstruction finance corporation, or any agency, instrumentality or corporation of the United States, which has been or may be designated, created or authorized by or pursuant to any act or acts of the Congress, or which is owned or controlled, directly or indirectly, by the United States.

5. “Governing body” of a district includes the body, board, commission, officer or officers, or other authority, having charge of the finances of the district.