Arizona Revised Statutes Title 48. Special Taxing Districts § 48-576. Resolution or ordinance of intention to order improvement; petition

1. Pass a resolution or ordinance of intention so to do, briefly describing the improvement. By the resolution or ordinance and the proceedings subsequent thereto, one or more improvements may be made on one or more streets and shall constitute one improvement and be constructed under one or more contracts. The resolution or ordinance of intention may be combined in a single resolution or ordinance of intention to open, extend, widen, straighten or close public streets or off-street parking areas pursuant to § 48-505. If the work proposed is already done for a lot, the lot shall be excepted from the assessment therefor to the extent of the work done.

2. If the governing body determines that the district should be formed after the final resolution of any protests made pursuant to § 48-579, the governing body shall submit within one hundred twenty days to the city or town clerk a petition to form the district that is signed by owners of more than one-half of the taxable property units within the area of the proposed district and that is signed by persons owning collectively more than one-half of the assessed valuation of the property within the area of the proposed district. Property that is exempt pursuant to title 42, chapter 11, article 3  1 is not considered in determining the total assessed valuation of the proposed district and owners of property that is not subject to taxation are not eligible to sign the petition. On verification of the petition signatures, the governing body may form the improvement district and order the improvement as otherwise provided by law.