A.R.S. § 48-534: Procedure to supply deficiency in fund; refund of surplus funds

A. If there is a deficiency in the fund for the improvement, the council may provide for the deficiency by an appropriation from the general fund of the treasury, or by ordering a supplementary assessment to be made by the street superintendent upon the property in the assessment district, under the same procedure as the original assessment, and to avoid delay, the council may advance the deficiency from the treasury and reimburse the treasury from the collections under the original or a supplementary assessment.

B. If there is a surplus the council shall order the surplus refunded and prorated to the parties who paid the assessments.