Arizona Revised Statutes Title 48. Special Taxing Districts § 48-522. Objections to assessment; hearing

A. All objections to assessments shall be in writing and shall be filed with the clerk within the time prescribed in the notice.

B. The clerk shall, at the next meeting of the council after expiration of the time for filing objections, present the assessment and all objections properly filed to the council. The council shall hear the objections at the meeting, or at an adjourned hearing, and pass upon the assessment, and may confirm, modify or correct the assessment, reduce or increase the amount assessed against any lot, piece or parcel of land without further notice, or may order a new assessment, upon which like proceedings shall be had as in an original assessment. Before any increase is ordered, however, all persons present at the meeting interested in the assessment shall be given an opportunity to be heard. If there are no objections, the council shall, at any meeting after the expiration of the time for filing objections, confirm the assessment.

C. The action of the council upon such objections and assessment shall be filed and conclusive.