Arizona Revised Statutes Title 48. Special Taxing Districts § 48-912. Resolution of intention to order improvement

A. Before ordering an improvement authorized by this article that will result in an assessment against one or more lots within the district, the board of directors of the district shall pass a resolution of intention briefly describing the improvement. By the resolution of intention and the subsequent proceedings, one or more of the improvements may be made on one or more streets or any portion of any street and shall constitute one improvement and be constructed under one contract. If any such work is already done for any lot, the lot shall be excepted from that assessment to the extent of the work done.

B. When the proposed improvement in the opinion of the board of directors is of more than local or ordinary public benefit, it may order the expense of the improvement chargeable upon an assessment district, and shall describe the extent of such assessment district in general terms in its resolution of intention, either by reference to street lines or block numbers, or by designating its exterior boundaries by their courses and distances from the street or streets the improvement of which is contemplated, and may refer for a more particular description of the district to a map on file with the district engineer, showing the exterior boundary lines of the assessment district, and delineating block and lot numbers or containing such details as will show the location of the lines.

C. The board of directors in the resolution of intention may provide that the improvement described in the resolution may be made according to any of several alternative plans and specifications, methods, classes or kinds of construction or classes or kinds of material to be determined by the board of directors.