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Code · Arizona · Title 48 — Special Taxing Districts

48-1201. Definitions

334 words·~2 min read·/az/title-48/48-1201

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

In this article, unless the context otherwise requires:
1. "Assessment" means a tax assessment made under this article for the purpose of financing the maintenance and operating costs of the district.
2. "Board" means the district board of directors.
3. "Chairman of the board" means the person designated to preside over meetings of the board of directors.
4. "Clerk" or "district clerk" means the clerk of the board of supervisors.
5. "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.
6. "Department" means the parks and recreation department or the agency exercising the functions of a parks and recreation department of the county in which the major portion of the community park maintenance district is located or proposed to be established.
7. "District" means a community park maintenance district established pursuant to this article.
8. "Lot" includes any portion, piece, parcel or subdivision of land except a railroad right-of-way.
9. "Maintain" or "maintenance" means the maintenance of community parks certified for inclusion within a district by the board. Maintenance does not include capital improvements in community parks of any kind.
10. "Operating costs" includes personnel, equipment, necessary capital investments in maintenance of related real property and related costs.
11. "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.
12. "Time of delinquency" means the time when assessments become delinquent.
13. "Treasurer" or "district treasurer" means the treasurer of the county in which the major portion of the district is situated.
14. "Unincorporated district area" means any portion of a district not within the limits of an incorporated city or town.
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