Arizona Laws 48-1210. Tax levies; delinquency assessment
A. Maintenance and related operating costs incurred by each district shall be paid from revenues derived from an annual tax levy on the real property located within the district. The real property of the district remains liable to taxes for payment of the prorated maintenance costs within the district until paid in full.
Terms Used In Arizona Laws 48-1210
- Assessment: means a tax assessment made under this article for the purpose of financing the maintenance and operating costs of the district. See Arizona Laws 48-1201
- Board: means the district board of directors. See Arizona Laws 48-1201
- Community park: means an area of developed or undeveloped land within the boundaries of a district not exceeding one hundred sixty acres in size which has been dedicated for unrestricted public use by a county, city or town or private entity. See Arizona Laws 48-1201
- District: means a community park maintenance district established pursuant to this article. See Arizona Laws 48-1201
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- maintenance: means the maintenance of community parks certified for inclusion within a district by the board. See Arizona Laws 48-1201
- Operating costs: includes personnel, equipment, necessary capital investments in maintenance of related real property and related costs. See Arizona Laws 48-1201
- Owner: means the person in whose name legal title appears by recorded deed, or the person in possession under claim of title, as the person exercising acts of ownership for himself or as the personal representative of the owner, including the governing boards of school districts owning property within the district. See Arizona Laws 48-1201
- Property: includes both real and personal property. See Arizona Laws 1-215
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Time of delinquency: means the time when assessments become delinquent. See Arizona Laws 48-1201
B. If the district fails in any fiscal year to collect sufficient revenues through the regular tax levy to pay the required costs of community park maintenance within the district, the difference may be made up by an emergency levy in the current fiscal year under the restrictions of section 48-1211, subsection C, and, if not so made up, shall be included in a required levy the forthcoming fiscal year.
C. On or before July 1 of each year the board of directors shall estimate the amount of money necessary to be raised by taxation to defray maintenance and operation costs, taking into account any deficit or surplus from the preceding year, but not exceeding eighteen per cent of the appraised market value of the community park. The board shall certify the estimate to the county boards of supervisors on or before August 15.
D. The boards of supervisors, at the time of levying general county taxes, shall levy and cause to be collected in the manner prescribed by law for county taxes a tax upon the real property located in the district, based upon the current assessment rolls, sufficient to pay the amount certified by the board of directors. If the board of directors fails to certify to the boards of supervisors the amount necessary, the boards of supervisors shall ascertain the amount which should have been certified and shall levy and cause to be collected a tax sufficient to produce that amount.
E. The tax, when collected, shall be paid into the county treasury of the county in which the major portion of the district is situated to the credit of the maintenance and operating fund of the district. The monies shall be used strictly for the payment of maintenance and related operating costs incurred by the district.
F. The boards of supervisors shall annually establish a time of delinquency for payment of the tax levied pursuant to this section. The failure to pay the regular tax when due subjects the owner of the real property in question to an additional delinquency assessment of fifteen per cent in addition to the amount already owed.