A.R.S. § 48-2708: Levy of special assessment; election; collection; disbursement

A. The board of directors, when it deems it advisable, may call an election and submit to the qualified electors of the district the question of whether or not a special assessment shall be levied for the purpose of raising money to be applied to any of the purposes provided in this chapter.

B. The election shall be called, held and the result thereof determined and declared in all respects in conformity with section 48-2751. The notice of the election shall specify the amount of money proposed to be raised and the purpose for which it is intended to be used. The ballots shall contain the words, "assessment - -yes" and "assessment - -no." If a majority of the votes cast is "assessment - -yes," the board shall proceed in the manner prescribed in this article for providing funds for the district by taxation.

C. When collected the money shall be paid into the county treasury to the credit of the district, and may be used for the purposes specified in the notice of the special election.