Arizona Revised Statutes Title 48. Special Taxing Districts § 48-3620. Certification and levy of taxes; limitation

A. The district shall annually, not less than fifteen days before the first day of the month in which the county board of supervisors is required by law to levy county taxes, certify to the board of supervisors:

B. The taxes collected pursuant to this section shall be paid to the district treasurer and used solely for the purpose for which they were levied.

C. The board of supervisors at the time of levying general county taxes shall levy and cause to be collected in the manner prescribed by law for county taxes a property tax or taxes on the taxable real property in the district, zone or zones sufficient to provide the amounts set forth in subsection A of this section.

D. If the district fails to certify to the board of supervisors any of the amounts of taxes necessary to be levied as required by this section, the board of supervisors shall ascertain the amount which should have been certified and shall levy the tax sufficient to produce such amount.

E. If a district is located in a county having a population of less than six hundred thousand persons according to the most recent United States decennial census, beginning with the 1993 tax year, the aggregate taxes levied in any year under this article by the district for the purposes listed in subsection A, paragraph 1 of this section shall not exceed twenty per cent of the county primary property tax rate exclusive of the state equalization assistance property tax rate or fifty cents per one hundred dollars of assessed valuation, whichever is greater. The aggregate taxes levied for any year under this article on property in a zone for the purposes listed in subsection A, paragraph 2 of this section in a district located in a county having a population of less than six hundred thousand persons according to the most recent United States decennial census, if added to the aggregate taxes, if any, levied for the purposes listed in subsection A, paragraph 1 of this section, shall not exceed twenty per cent of the county primary property tax rate exclusive of the state equalization assistance property tax rate or fifty cents per one hundred dollars of assessed valuation, whichever is greater. The taxes levied under this article in a district located in a county having a population of less than six hundred thousand persons according to the most recent United States decennial census may exceed the limits prescribed by this subsection if approved by a majority of the qualified electors of the district voting in a regular general election held pursuant to title 16, chapter 2, article 2  1 or at a special election held pursuant to title 16, chapter 2, article 3. 2 The ballot for the election shall specifically state the proposed rate and the fiscal year or years in which the excess tax levies are proposed to be assessed.