county improvement
districts; assessment lien
HB 2294 stipulates that any lien placed on property due to an assessment by a county improvement district shall be equal to a lien for general taxes.
Arizona Revised Statutes (A.R.S.) Title 48, Chapter 6, Article 1, allows for the formation of county improvement districts. These districts may be formed for the purpose of constructing and operating a wastewater treatment facility and making various other local improvements or acquisitions. Upon approval by the owners of property in a county improvement district, the district may impose special assessments on such property in order to fulfill its obligations. Should a resident fail to pay this assessment, a lien would then be placed on the resident’s property.
Current law stipulates that a special assessment lien is subordinate to the lien for general taxes and prior special assessments. HB 2294 would make the special assessment lien equal to the lien for general taxes.
HB 2294 passed the
Counties & Municipalities Committee unamended.
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45th Legislature
First Regular Session 2 January
23, 2001
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