Reference Title: property acquisition; taxes

AN ACT
AMENDING TITLE 9, CHAPTER 4, ARTICLE 1, ARIZONA REVISED STATUTES, BY ADDING SECTION 9-404; AMENDING TITLE 11, CHAPTER 2, ARTICLE 4, ARIZONA REVISED STATUTES, BY ADDING SECTION 11-260; AMENDING SECTIONS 15-341, 15-1424 AND 15-2002, ARIZONA REVISED STATUTES; AMENDING TITLE 37, CHAPTER 4, ARTICLE 1, ARIZONA REVISED STATUTES, BY ADDING SECTION 37-804; AMENDING TITLE 48, CHAPTER 1, ARTICLE 8, ARIZONA REVISED STATUTES, BY ADDING SECTION 48-248; CHANGING THE HEADING OF TITLE 48, CHAPTER 1, ARTICLE 8, ARIZONA REVISED STATUTES, TO "VOLUNTARY CONTRIBUTIONS AND TAXES"; RELATING TO ACQUIRED PROPERTY.

Be it enacted by the Legislature of the State of Arizona:

Section 1. Title 9, chapter 4, article 1, Arizona Revised Statutes, is amended by adding section 9-404, to read:

9-404 . Payment of outstanding taxes, penalties and interest on acquiring property

A. IF A CITY OR TOWN ACQUIRES REAL OR PERSONAL PROPERTY, WHETHER BY PURCHASE, EXCHANGE, CONDEMNATION, GIFT OR OTHERWISE, THE CITY OR TOWN SHALL PAY TO THE COUNTY TREASURER ANY TAXES ON THE PROPERTY THAT WERE UNPAID AS OF THE DATE OF ACQUISITION, INCLUDING PENALTIES AND INTEREST.

B. THE LIEN FOR UNPAID DELINQUENT TAXES, PENALTIES AND INTEREST ON PROPERTY ACQUIRED BY A CITY OR TOWN:

1. IS NOT ABATED, EXTINGUISHED, DISCHARGED OR MERGED IN THE TITLE TO THE PROPERTY.

2. IS ENFORCEABLE IN THE SAME MANNER AS OTHER DELINQUENT TAX LIENS.

Sec. 2. Title 11, chapter 2, article 4, Arizona Revised Statutes, is amended by adding section 11-260, to read:

11-260 . Payment of outstanding taxes, penalties and interest on acquiring property

A. IF A COUNTY ACQUIRES REAL OR PERSONAL PROPERTY, WHETHER BY PURCHASE, EXCHANGE, CONDEMNATION, GIFT OR OTHERWISE, THE BOARD OF SUPERVISORS SHALL PAY TO THE COUNTY TREASURER ANY TAXES ON THE PROPERTY THAT WERE UNPAID AS OF THE DATE OF ACQUISITION, INCLUDING PENALTIES AND INTEREST.

B. THE LIEN FOR UNPAID DELINQUENT TAXES, PENALTIES AND INTEREST ON PROPERTY ACQUIRED BY A COUNTY:

1. IS NOT ABATED, EXTINGUISHED, DISCHARGED OR MERGED IN THE TITLE TO THE PROPERTY.

2. IS ENFORCEABLE IN THE SAME MANNER AS OTHER DELINQUENT TAX LIENS.

Sec. 3. Section 15-341, Arizona Revised Statutes, is amended to read:

15-341 . General powers and duties; immunity; delegation

A. The governing board shall:

1. Prescribe and enforce policies and procedures for the governance of the schools, not inconsistent with law or rules prescribed by the state board of education.

2. Maintain the schools established by it for the attendance of each pupil for a period of not less than one hundred seventy-five school days or two hundred school days, as applicable, or its equivalent as approved by the superintendent of public instruction for a school district operating on a year-round operation basis, to offer an educational program on the basis of a four day school week or to offer an alternative kindergarten program on the basis of a three day school week, in each school year, and if the funds of the district are sufficient, for a longer period, and as far as practicable with equal rights and privileges.

3. Exclude from schools all books, publications, papers or audiovisual materials of a sectarian, partisan or denominational character.

4. Manage and control the school property within its district.

5. Acquire school furniture, apparatus, equipment, library books and supplies for the use of the schools.

6. Prescribe the curricula and criteria for the promotion and graduation of pupils as provided in sections 15-701 and 15-701.01.

7. Furnish, repair and insure the school property of the district.

8. Construct school buildings on approval by a vote of the district electors.

9. Make in the name of the district conveyances of property belonging to the district and sold by the board.

10. Purchase school sites when authorized by a vote of the district at an election conducted as nearly as practicable in the same manner as the election provided in section 15-481 and held on a date prescribed in section 15-491, subsection E, but such authorization shall not necessarily specify the site to be purchased and such authorization shall not be necessary to exchange unimproved property as provided in section 15-342, paragraph 23.

11. Construct, improve and furnish buildings used for school purposes when such buildings or premises are leased from the national park service.

12. Purchase school sites or construct, improve and furnish school buildings from the proceeds of the sale of school property only on approval by a vote of the district electors.

13. Hold pupils to strict account for disorderly conduct on school property.

14. Discipline students for disorderly conduct on the way to and from school.

15. Except as provided in section 15-1224, deposit all monies received by the district as gifts, grants and devises with the county treasurer who shall credit the deposits as designated in the uniform system of financial records. If not inconsistent with the terms of the gifts, grants and devises given, any balance remaining after expenditures for the intended purpose of the monies have been made shall be used for reduction of school district taxes for the budget year, except that in the case of accommodation schools the county treasurer shall carry the balance forward for use by the county school superintendent for accommodation schools for the budget year.

16. Provide that, if a parent or legal guardian chooses not to accept a decision of the teacher as provided in section 15-521, paragraph 3, the parent or legal guardian may request in writing that the governing board review the teacher's decision. Nothing in this paragraph shall be construed to release school districts from any liability relating to a child's promotion or retention.

17. Provide for adequate supervision over pupils in instructional and noninstructional activities by certificated or noncertificated personnel.

18. Use school monies received from the state and county school apportionment exclusively for payment of salaries of teachers and other employees and contingent expenses of the district.

19. Make an annual report to the county school superintendent on or before October 1 each year in the manner and form and on the blanks prescribed by the superintendent of public instruction or county school superintendent. The board shall also make reports directly to the county school superintendent or the superintendent of public instruction whenever required.

20. Deposit all monies received by school districts other than student activities monies or monies from auxiliary operations as provided in sections 15-1125 and 15-1126 with the county treasurer to the credit of the school district except as provided in paragraph 21 of this subsection and sections 15-1223 and 15-1224, and the board shall expend the monies as provided by law for other school funds.

21. Establish a bank account in which the board may during a month deposit miscellaneous monies received directly by the district. The board shall remit monies deposited in the bank account at least monthly to the county treasurer for deposit as provided in paragraph 20 of this subsection and in accordance with the uniform system of financial records.

22. Employ an attorney admitted to practice in this state whose principal practice is in the area of commercial real estate, or a real estate broker who is licensed by this state and who is employed by a reputable commercial real estate company, to negotiate a lease of five or more years for the school district if the governing board decides to enter into a lease of five or more years as lessor of school buildings or grounds as provided in section 15-342, paragraph 7 or 10. Any lease of five or more years negotiated pursuant to this paragraph shall provide that the lessee is responsible for payment of property taxes pursuant to the requirements of section 42-11104.

23. Prescribe and enforce policies and procedures for disciplinary action against a teacher who engages in conduct which is a violation of the policies of the governing board but which is not cause for dismissal of the teacher or for revocation of the certificate of the teacher. Disciplinary action may include suspension without pay for a period of time not to exceed ten school days. Disciplinary action shall not include suspension with pay or suspension without pay for a period of time longer than ten school days. The procedures shall include notice, hearing and appeal provisions for violations which are cause for disciplinary action. The governing board may designate a person or persons to act on behalf of the board on these matters.

24. Prescribe and enforce policies and procedures for disciplinary action against an administrator who engages in conduct which is a violation of the policies of the governing board regarding duties of administrators but which is not cause for dismissal of the administrator or for revocation of the certificate of the administrator. Disciplinary action may include suspension without pay for a period of time not to exceed ten school days. Disciplinary action shall not include suspension with pay or suspension without pay for a period of time longer than ten school days. The procedures shall include notice, hearing and appeal provisions for violations which are cause for disciplinary action. The governing board may designate a person or persons to act on behalf of the board on these matters. For violations which are cause for dismissal, the provisions of notice, hearing and appeal in chapter 5, article 3 of this title shall apply. The filing of a timely request for a hearing suspends the imposition of a suspension without pay or a dismissal pending completion of the hearing.

25. Prescribe and enforce policies and procedures that prohibit a person from carrying or possessing a weapon on school grounds unless the person is a peace officer or has obtained specific authorization from the school administrator.

26. Prescribe and enforce policies and procedures relating to the health and safety of all pupils participating in district sponsored practice sessions, games or other interscholastic athletic activities, including the provision of water. A school district and its employees are immune from civil liability for the consequences of the good faith adoption and implementation of policies and procedures pursuant to this paragraph.

27. Prescribe and enforce policies and procedures regarding the smoking of tobacco within school buildings. The policies and procedures shall be adopted in consultation with school district personnel and members of the community and shall state whether smoking is prohibited in school buildings. If smoking in school buildings is not prohibited, the policies and procedures shall clearly state the conditions and circumstances under which smoking is permitted, those areas in a school building which may be designated as smoking areas and those areas in a school building which may not be designated as smoking areas.

28. Establish an assessment, data gathering and reporting system as prescribed in chapter 7, article 3 of this title.

29. Provide special education programs and related services pursuant to section 15-764, subsection A to all children with disabilities as defined in section 15-761.

30. Administer competency tests prescribed by the state board of education for the graduation of pupils from high school.

B. Notwithstanding subsection A, paragraphs 8, 10 and 12 of this section, the county school superintendent may construct, improve and furnish school buildings or purchase or sell school sites in the conduct of an accommodation school.

C. IF ANY SCHOOL DISTRICT ACQUIRES REAL OR PERSONAL PROPERTY, WHETHER BY PURCHASE, EXCHANGE, CONDEMNATION, GIFT OR OTHERWISE, THE GOVERNING BOARD SHALL PAY TO THE COUNTY TREASURER ANY TAXES ON THE PROPERTY THAT WERE UNPAID AS OF THE DATE OF ACQUISITION, INCLUDING PENALTIES AND INTEREST. THE LIEN FOR UNPAID DELINQUENT TAXES, PENALTIES AND INTEREST ON PROPERTY ACQUIRED BY A SCHOOL DISTRICT:

1. IS NOT ABATED, EXTINGUISHED, DISCHARGED OR MERGED IN THE TITLE TO THE PROPERTY.

2. IS ENFORCEABLE IN THE SAME MANNER AS OTHER DELINQUENT TAX LIENS.

C. D. The governing board may not locate a school on property that is less than one-fourth mile from agricultural land regulated pursuant to section 3-365, except that the owner of the agricultural land may agree to comply with the buffer zone requirements of section 3-365. If the owner agrees in writing to comply with the buffer zone requirements and records the agreement in the office of the county recorder as a restrictive covenant running with the title to the land, the school district may locate a school within the affected buffer zone. The agreement may include any stipulations regarding the school, including conditions for future expansion of the school and changes in the operational status of the school that will result in a breach of the agreement.

D. E. A school district's governing board members and its school council members are immune from civil liability for the consequences of adoption and implementation of policies and procedures pursuant to subsection A of this section and section 15-342. This waiver does not apply if the school district's governing board members or its school council members are guilty of gross negligence or intentional misconduct.

E. F. A governing board may delegate in writing to a superintendent, principal or head teacher the authority to prescribe procedures that are consistent with the governing board's policies.

F. G. Notwithstanding any other provision of this title, a school district governing board shall not take any action that would result in an immediate reduction or a reduction within three years of pupil square footage that would cause the school district to fall below the minimum adequate gross square footage requirements prescribed in section 15-2011, subsection C, unless the governing board notifies the school facilities board established by section 15-2001 of the proposed action and receives written approval from the school facilities board to take the action. A reduction includes an increase in administrative space that results in a reduction of pupil square footage or sale of school sites or buildings, or both. The sale of equipment that results in an immediate reduction or a reduction within three years that falls below the equipment requirements prescribed in section 15-2011, subsection B is subject to commensurate withholding of school district capital outlay revenue limit monies pursuant to the direction of the school facilities board. Proceeds from the sale of school sites, buildings or other equipment shall be deposited in the school plant fund as provided in section 15-1102.

G. H. Subsections C , D and E THROUGH F of this section shall apply to a county board of supervisors and a county school superintendent when operating and administering an accommodation school.

Sec. 4. Section 15-1424, Arizona Revised Statutes, is amended to read:

15-1424 . General powers of state board as body corporate; definitions

A. The state board is a body corporate with perpetual succession and shall have the name "state board of directors for community colleges of Arizona".

B. The state board may:

1. Adopt a corporate seal.

2. Contract with any person.

3. Sue and be sued.

4. Adopt rules concerning and prescribe limitations on contracting by the community college district governing boards.

5. Conduct pilot projects for implementing cooperative agreements between community college districts and high school districts and other vocational and technological education and employment training providers.

6. Adopt rules regarding the construction, remodeling and repair of buildings which permit district boards to accomplish minor construction, remodeling and repair projects without prior approval of the state board.

7. On the request of a district board, waive tuitions and fees and graduate the tuition and fee waivers for a student in any of the institutions under the district board's jurisdiction if the student is one of the following:

(a) An employee or the spouse or dependent child of an employee of the community college district.

(b) A nonresident student enrolled in the community college district, if the state board and district board determine the waiver is in the best interests of this state and the student.

C. The state board shall determine the location within the district of a community college and purchase, receive, hold, make and take leases of and sell real property for the benefit of this state and for the use of the community colleges under its jurisdiction. Notwithstanding this subsection, the state board may delegate to community college district governing boards the power to lease or lease-purchase real property including buildings and improvements to the property, as lessor or as lessee.

D. The state board may enter into lease or lease-purchase agreements for real property, including buildings and improvements to the property.

E. Lease or lease-purchase agreements authorized by subsection C or D of this section shall not create an obligation of payment by the district under the terms of the lease or lease-purchase agreement for periods longer than fifteen years.

F. The amount of outstanding indebtedness due to acquisition of real property by lease-purchase per community college district shall not exceed two million five hundred thousand dollars in any one year and fifteen million dollars in the aggregate. At the request of a district board, the state board may pledge tuitions, fees, rentals and other charges to any payments due under lease-purchase agreements.

G. Notwithstanding subsection F of this section, periodic payments and any option payments for acquisition of real property by lease-purchase are restricted to payment from capital outlay funds.

H. Districts which acquire real property by lease-purchase shall not be entitled to receive funds pursuant to section 15-1463 pertaining to the specific real property acquired by lease-purchase.

I. Notwithstanding any other provision of law, payments on lease or lease-purchase agreements entered into pursuant to subsection C or D of this section are an obligation of the district within the meaning of the constitutional limit against indebtedness set out in article IX, section 8, Constitution of Arizona.

J. IF THE STATE BOARD OR, UNDER AUTHORITY OF THE STATE BOARD, A DISTRICT ACQUIRES REAL OR PERSONAL PROPERTY, WHETHER BY PURCHASE, EXCHANGE, CONDEMNATION, GIFT OR OTHERWISE, THE STATE BOARD OR DISTRICT SHALL PAY TO THE COUNTY TREASURER ANY TAXES ON THE PROPERTY THAT WERE UNPAID AS OF THE DATE OF ACQUISITION, INCLUDING PENALTIES AND INTEREST. THE LIEN FOR UNPAID DELINQUENT TAXES, PENALTIES AND INTEREST ON PROPERTY ACQUIRED BY THE STATE BOARD OR A DISTRICT:

1. IS NOT ABATED, EXTINGUISHED, DISCHARGED OR MERGED IN THE TITLE TO THE PROPERTY.

2. IS ENFORCEABLE IN THE SAME MANNER AS OTHER DELINQUENT TAX LIENS.

J. K. The state board may accept grants or donations of monies from the United States, or from any of its agencies, departments or officers, or from any persons, corporations, foundations or associations. The state board shall deposit the monies into a specific fund or account in the office of the state treasurer, and the state board shall administer the monies in accordance with the purpose of the grant or donation with specific rules or restrictions as described or stipulated in the grant or donation. In the case of personal property granted or donated to or for the benefit of a community college district, the state board shall immediately transfer possession and ownership of the property to the designated district.

K. L. The state board may establish a program for the exchange of students between the community colleges under the state board's jurisdiction and colleges and universities located in Sonora, Mexico. Notwithstanding section 15-1425, paragraph 5, the program may provide for in-state tuition for up to fifty Sonora students at the community colleges under the state board's jurisdiction in exchange for similar tuition provisions for up to fifty Arizona students enrolled or seeking enrollment in Sonora colleges and universities. The state board and the community colleges may work in conjunction with the Arizona-Mexico commission IN THE GOVERNOR'S OFFICE to coordinate recruitment and admissions activities.

L. M. For the purposes of this section:

1. "Minor construction, remodeling and repair projects" means those projects which cost no more than:

(a) For fiscal year 1986-1987, fifty thousand dollars.

(b) Beginning with fiscal year 1987-1988, the amount for the previous fiscal year adjusted by the growth rate prescribed by law, subject to appropriation.

2. "Person" includes an association, a company, a corporation, a firm, a governmental body, an organization, a partnership or a society, as well as a natural person.

Sec. 5. Section 15-2002, Arizona Revised Statutes, is amended to read:

15-2002 . Powers and duties; executive director; staffing; report

A. The school facilities board shall:

1. Make assessments of school facilities and equipment deficiencies pursuant to section 15-2021 and approve the distribution of grants as appropriate.

2. Develop a data base for administering the building renewal formula prescribed in section 15-2031 and administer the distribution of monies to school districts for building renewal.

3. Inspect school buildings at least once every five years to ensure compliance with the building adequacy standards prescribed in section 15-2011 with respect to construction of new buildings and maintenance of existing buildings.

4. Review and approve student population projections submitted by school districts to determine to what extent school districts are entitled to monies to construct new facilities pursuant to section 15-2041. The board shall make a determination as to administrative completion within one month of the receipt of an application by a school district for monies from the new school facilities fund. The board shall make a final determination within six months of the receipt of an application by a school district for monies from the new school facilities fund.

5. Certify that plans for new school facilities meet the building adequacy standards prescribed in section 15-2011.

6. Provide technical support to school districts as requested by school districts in connection with the construction of new school facilities and the maintenance of existing school facilities.

7. Develop prototypical elementary and high school designs. The board shall review the design differences between the schools with the highest academic productivity scores and the schools with the lowest academic productivity scores. The board shall also review the results of a valid and reliable survey of parent quality rating in the highest performing schools and the lowest performing schools in this state. The survey of parent quality rating shall be administered by the department of education. The board shall consider the design elements of the schools with the highest academic productivity scores and parent quality ratings in the development of elementary and high school designs. The board shall develop separate school designs for elementary, middle and high schools with varying pupil capacities.

8. Develop application forms, reporting forms and procedures to carry out the requirements of this article.

9. Review and approve or reject requests submitted by school districts to take actions pursuant to section 15-341, subsection E F .

10. Submit an annual report by December 15 to the speaker of the house of representatives, the president of the senate, the superintendent of public instruction, the department of library, archives and public records and the governor that includes the following information:

(a) A detailed description of the amount of monies distributed by the school facilities board in the previous fiscal year.

(b) A list of each capital project that received monies from the school facilities board during the previous fiscal year, a brief description of each project that was funded and a summary of the board's reasons for the distribution of monies for the project.

(c) A summary of the findings and conclusions of the building maintenance inspections conducted pursuant to this article during the previous fiscal year.

(d) A summary of the findings of common design elements and characteristics of the highest performing schools and the lowest performing schools based on academic productivity including the results of the parent quality rating survey.

For the purposes of this paragraph, "academic productivity" means academic year advancement per calendar year as measured with student-level data using the statewide nationally standardized norm-referenced achievement test.

11. By December 1 of each fiscal year, report to the joint committee on capital review the estimated amounts necessary to fulfill the requirements of sections 15-2021, 15-2031 and 15-2041 for the following fiscal year. No later than January 1 of each year, the board shall instruct the state treasurer as to the amounts under the transaction privilege tax to be credited in equal quarterly installments for the following state fiscal year. The board shall provide copies of both reports to the president of the senate, the speaker of the house of representatives and the governor.

12. Adopt minimum school facility adequacy guidelines to provide the minimum quality and quantity OF school buildings and the facilities and equipment necessary and appropriate to enable pupils to achieve the educational goals of the Arizona state schools for the deaf and the blind. The school facilities board shall establish minimum school facility adequacy guidelines applicable to the Arizona state schools for the deaf and the blind by January 31, 2000.

B. The school facilities board may contract for private services in compliance with the procurement practices prescribed in title 41, chapter 23.

C. The governor shall appoint an executive director of the school facilities board pursuant to section 38-211. The executive director is eligible to receive compensation as determined pursuant to section 38-611 and may hire and fire necessary staff as approved by the legislature in the budget. The executive director shall have demonstrated competency in school finance, facilities design or facilities management, either in private business or government service. The executive director serves at the pleasure of the governor. The staff of the school facilities board is exempt from title 41, chapter 4, articles 5 and 6. The executive director:

1. Shall analyze applications for monies submitted to the board by school districts.

2. Shall assist the board in developing forms and procedures for the distribution and review of applications and the distribution of monies to school districts.

3. May review or audit, or both, the expenditure of monies by a school district for deficiencies corrections, building renewal and new school facilities.

4. Shall assist the board in the preparation of the board's annual report.

5. Shall research and provide reports on issues of general interest to the board.

6. May aid school districts in the development of reasonable and cost-effective school designs in order to avoid statewide duplicated efforts and unwarranted expenditures in the area of school design.

7. May assist school districts in facilitating the development of multijurisdictional facilities.

8. Shall assist the board in any other appropriate matter or method as directed by the members of the board.

9. Shall establish procedures to ensure compliance with the notice and hearing requirements prescribed in section 15-905.

10. May expedite any request for funds in which the local match was not obtained for a project that received preliminary approval by the state board for school capital facilities.

11. Shall expedite any request for funds in which the school district governing board submits an application that shows an immediate need for a new school facility.

D. When appropriate, the school facilities board shall review and use the statewide school facilities inventory and needs assessment conducted by the joint committee on capital review and issued in July, 1995.

E. The school facilities board shall contract with one or more private building inspectors to complete an initial assessment of school facilities and equipment defined pursuant to PROVIDED IN section 15-2021 and to inspect each school building in this state at least once every five years to ensure compliance with section 15-2011. A copy of the inspection report, together with any recommendations for building maintenance, shall be provided to the school facilities board and the governing board of the school district.

F. The school facilities board may consider appropriate combinations of facilities or uses in making assessments of and curing deficiencies pursuant to subsection A, paragraph 1 of this section and in certifying plans for new school facilities pursuant to subsection A, paragraph 5 of this section.

G. The board shall not award any monies to fund new facilities that are financed by class A bonds that are issued by the school district.

Sec. 6. Title 37, chapter 4, article 1, Arizona Revised Statutes, is amended by adding section 37-804, to read:

37-804 . Payment of outstanding taxes, penalties and interest on acquiring property

A. IF THIS STATE OR ANY AGENCY OR INSTRUMENTALITY OF THIS STATE ACQUIRES REAL OR PERSONAL PROPERTY, WHETHER BY PURCHASE, EXCHANGE, CONDEMNATION, GIFT OR OTHERWISE, THE ENTITY ACQUIRING THE TITLE TO THE PROPERTY MAY REQUIRE THE OWNER OF SUBJECT PROPERTY TO PROVIDE SUFFICIENT FUNDS TO PAY TO THE COUNTY TREASURER ANY TAXES ON THE PROPERTY THAT WERE UNPAID AS OF THE DATE OF ACQUISITION, INCLUDING PENALTIES AND INTEREST, PRORATED TO REFLECT THE AREA OF THE ACQUISITION.

B. THE LIEN FOR UNPAID DELINQUENT TAXES, PENALTIES AND INTEREST ON PROPERTY ACQUIRED BY THIS STATE:

1. IS NOT ABATED, EXTINGUISHED, DISCHARGED OR MERGED IN THE TITLE TO THE PROPERTY.

2. IS ENFORCEABLE IN THE SAME MANNER AS OTHER DELINQUENT TAX LIENS.

Sec. 7. Title 48, chapter 1, article 8, Arizona Revised Statutes, is amended by adding section 48-248, to read:

48-248 . Payment of outstanding taxes, penalties and interest on acquiring property

A. IF ANY SPECIAL TAXING DISTRICT ACQUIRES REAL OR PERSONAL PROPERTY, WHETHER BY PURCHASE, EXCHANGE, CONDEMNATION, GIFT OR OTHERWISE, THE GOVERNING BOARD SHALL PAY TO THE COUNTY TREASURER ANY TAXES ON THE PROPERTY THAT WERE UNPAID AS OF THE DATE OF ACQUISITION, INCLUDING PENALTIES AND INTEREST.

B. THE LIEN FOR UNPAID DELINQUENT TAXES, PENALTIES AND INTEREST ON PROPERTY ACQUIRED BY A DISTRICT:

1. IS NOT ABATED, EXTINGUISHED, DISCHARGED OR MERGED IN THE TITLE TO THE PROPERTY.

2. IS ENFORCEABLE IN THE SAME MANNER AS OTHER DELINQUENT TAX LIENS.

Sec. 8. Heading change

The heading of title 48, chapter 1, article 8, Arizona Revised Statutes, is changed from "VOLUNTARY CONTRIBUTIONS BY DISTRICTS" to "VOLUNTARY CONTRIBUTIONS AND TAXES".

APPROVED BY THE GOVERNOR APRIL 27, 1999.

FILED IN THE OFFICE OF THE SECRETARY OF STATE APRIL 27, 1999.