Arizona Revised Statutes Title 48. Special Taxing Districts § 48-949. Void assessments; new assessment; partial deficit

A. When the assessment on a lot levied for an improvement as provided by this article, or part thereof, or the entire assessment, is adjudged void, voidable or uncollectible for any reason, the board of directors shall cause to be levied and assessed upon the lot on which the assessment has been held void, voidable or uncollectible, or upon all the lots included within the limits assessed for the work, a new assessment sufficient to provide for the payment of principal and interest on all bonds then unpaid, or to pay the contractor or reimburse the district or the county for incidental expenses if those expenses have been advanced. The reassessment shall be made as nearly as practicable in the same manner, and with like effect, as the original assessment.

B. In the case of a partial deficit the board of directors may pay the deficit from the general fund of the district.