Arizona Revised Statutes Title 48. Special Taxing Districts § 48-252. District budgets

A. Each district organized under this title and not exempted by subsection D of this section shall submit the annual budget most recently adopted by the district to the county board of supervisors and the county treasurer. The district budget shall be prepared consistent with the annual financial statements required by this article. The board of supervisors may supply forms for use by districts in preparing their annual budget.

B. Budgets required to be submitted pursuant to this section shall be submitted to the county treasurer and the board of supervisors not later than July 10 of each year. If the district fails to submit a budget as required by this section, any taxpayer residing in the district, the board of supervisors or the county treasurer may petition the superior court in a county where the district is organized to show cause why the budget has not been submitted. On a failure to show cause, the court shall order the district to submit the budget within ten days after judgment is entered.

C. If the court enters judgment against the district under this section, the court may award the taxpayer, board of supervisors or county treasurer reasonable attorney fees and costs associated with bringing the action.

D. Except for a domestic water improvement district that is organized under chapter 6, article 4 of this title  1 and that serves a total population of less than ten thousand residents, districts organized under chapters 4, 5, 6, 17, 22, 27 and 28 of this title  2 are exempt from the requirements of this section.