Arizona Revised Statutes Title 48. Special Taxing Districts § 48-2041. Definitions

1. “Assessment” or “assessment roll” means a special assessment made under this article.

2. “Block” means a parcel of land, whether regular or irregular, which is bounded by streets, or by one or more streets and by one or more boundary lines of the sanitary district.

3. “Board” means the board of directors of the district or the board of supervisors acting as the board of directors pursuant to § 48-2010.

4. “Clerk” means a member of the board or such other person as may be designated by the board to function as a clerk for purposes of this article.

5. “Contractor” means a contractor or a personal representative or assignee of a contractor.

6. “Delinquency” means delinquency in the payment of an assessment under this article.

7. “Engineer” means a person who, under any official title, is the civil engineer or surveyor of the district or the person appointed or employed by the board to perform the duties required of the engineer under this article.

8. “Improvement bond” means a bond issued under this article.

9. “Lot” means any portion, piece, parcel or subdivision of land or property, or property owned or controlled by any person as a railroad right-of-way.

10. “Owner” means the person who, on the day the action or proceeding is begun, possesses legal title to the lot by deed recorded in the county recorder's office or the person in possession of the lot under claim of title or exercising acts of ownership over the lot for himself or as the personal representative of the owner.

11. “Sewers” means tunnels, excavations, ditches, drains, conduits, channels, outlets, outfalls, cesspools, manholes, catch basins, flush tanks, septic tanks, connecting sewers of every character, machinery, apparatus, equipment and all appliances and structures necessary or incidental to the construction, installation or operation of a complete sewer system for either sanitary or drainage purposes.

12. “Time of delinquency” means the time fixed when assessments become delinquent.

13. “Treasurer” means a person who, under any official title, is the custodian of the monies of the sanitary district.

14. “Work” or “improvement” means any of the improvements authorized to be made by this article, the construction, reconstruction and repair of all or part of the improvements and labor, services, incidental expenses and material necessary or incidental to the improvements.