Arizona Revised Statutes Title 48. Special Taxing Districts § 48-920. Assessment of public property; no rescission

A. When a lot belonging to the United States, the state, a county, city or school district or any political subdivision or institution of the state or county fronts upon the proposed work or improvement, or is included within the assessment district declared by the board of directors in its resolution of intention to be the district to be assessed to pay the costs and expenses thereof, the board of directors shall, in the resolution of intention, declare whether or not such lot shall be omitted from the assessment thereafter to be made.

B. If the lot is omitted from the assessment, the total expense of all work done shall be assessed on the remaining lots fronting on the work or improvement, or lying within the assessment district, without regard to the omitted lot.

C. If the board of directors declares the lot included in the assessment, or if no declaration is made respecting the lot, the district shall be liable for and shall pay such sum as thereafter may be assessed against the lot. The amount of the assessment levied against the lot may be included in any bonds issued for the improvement, and if so included, the assessments shall bear the same interest, and be payable by the district in installments, as assessments against property of private persons.

D. The district may contract with the state, or body to which the lot belongs, for payment to the district of the assessment and interest as it becomes due and payable, and the state, or such body, shall perform the contract.

E. Any city, town, county, school district or other political subdivision of a county or this state shall not rescind or otherwise take or continue any action to terminate an agreement to pay or otherwise support an assessment levied pursuant to this article until all assessments are fully paid. An agreement is deemed to support an assessment if it provides for the sale of property to a district that was financed in whole or in part with assessments levied pursuant to this article or with revenues generated by bonds issued pursuant to this article.