Arizona Revised Statutes Title 48. Special Taxing Districts § 48-917. Protest against proposed improvement; protest as bar to improvement proceedings; objection to extent of assessment district

A. The owners of a majority of the frontage of the property fronting on the area of the proposed improvement, or, when the cost of improvement has been made chargeable upon a district, the owners of a majority of the acreage of property contained within the limits of the assessment district, may make a written protest against the improvement within twenty days after the date of the mailing of the notice of the passage of the resolution of intention.

B. The protest shall show a description of the property and the amount of the frontage or acreage, as applicable, owned by each signer together with his post office address. The protest shall be filed with the clerk who shall endorse thereon the date of delivery to him. Protests so delivered and endorsed, if sufficient, shall be a bar to any further proceedings in making the improvement for six months from the date the protest is filed, unless the owners of one-half or more of the frontage or acreage, as applicable, meanwhile petition for the work to be done. No portion of the improvement included in any proceeding barred by the protest shall be included within a new proceeding within six months from filing the protest unless the owners of one-half or more of the frontage or acreage, as applicable, petition for the work to be included in the new proceeding.

C. When the cost of the improvement has been made chargeable upon an assessment district, objections to the extent of the district to be assessed to pay the expenses of the improvement may be made by an owner in the assessment district within the time provided for the filing of protests against the work. The objections shall show the amount of frontage owned by each signer and his post office address.

D. When an objection to the extent of the proposed assessment district has been filed, the board of directors shall fix a time for hearing the protest, and the clerk shall notify the objectors by mail of the address given by each objector of the date of the hearing at least ten days prior thereto.

E. At the hearing, which may be adjourned, the board of directors shall hear and pass upon the objections, and its decisions shall be final and conclusive. The board may modify the extent of the proposed assessment district, in which event a new resolution of intention shall be passed containing a description of the modified assessment district, which shall be published, and notices thereof posted as required of an original resolution of intention.