48-2057. Diagrams of property affected;
estimate of benefits; assessment; warrant


A. The engineer shall make duplicate diagrams of the property fronting on the
proposed improvement or in the assessment district if the expenses of the proposed
improvement are to be assessed on a district. The diagrams shall show each separate lot,
numbered consecutively, the approximate area in square feet of each lot and the location
of the lot in relation to the work proposed to be done.


B. When the diagrams have been approved, certified and dated by the board, the
diagrams shall be filed with the sanitary district.


C. At any time after bids have been received for the construction of the work or
the district has entered into a contract to purchase an existing facility, the district
shall estimate on the lots fronting on the work if no assessment district has been
established, or if an assessment district has been established, on each of the lots in
the district, the benefits arising, or expected to arise, from the work. It shall
thereupon make an assessment to cover the amount due for the work performed and specified
in the bid of the person to whom the contract was awarded, including incidental expenses,
and shall assess against the lots the total amount of the costs and expenses of the
work. In so doing the district shall assess the total amount on the several lots, each
respectively in proportion to the benefits to be received by each lot.


D. If the work has not been declared by the resolution of intention to be of more
than local or ordinary public benefit and has not been made assessable on a district, the
lots liable to be assessed for the improvement are those fronting on the improvement and
those benefited by the improvement.


E. The assessment shall cover the amount due for the work performed as specified in
the bid of the person to whom the contract may be awarded and shall also include
incidental expenses. The incidental expenses shall include the compensation of the
sanitary district engineer for work done by him, the cost of printing, advertising and
posting, the compensation of the person appointed by the district to take charge of and
superintend the construction of the improvement, the expenses of making the assessment,
the interest on the bonds for a period not longer than the expected period of
construction and six months beyond and all legal and financial fees, expenses and costs
incurred in drafting the proceedings, in the sale of the bonds and the connection fees to
connect the sewer lines to the main trunk lines of the district and administering the
work. The amount of incidental expenses shall be settled and allowed by the board on
presentation of verified itemized bills.


F. The assessment shall briefly refer to the award of the contract or to the
contract if it has then been executed and shall name the person to whom the contract has
been awarded and such person's surety, the amount to be paid as stated in the winning bid
or as finally computed by the engineer, if the assessment is not made until the work is
completed, the incidental expenses, the amount of each assessment, the name of the owner
of each lot, if known, and if unknown the word "unknown" shall be written opposite the
number of the assessment, together with the amount assessed on the lot. The district
shall list the names of owners as shown on the most recent certified county assessment
roll and any other person of whom the district has personal knowledge that such other
person may be the owner of the respective lot. The assessments on the lots shall be
consecutively numbered and the diagram shall be numbered to correspond with the
assessment numbers.


G. A warrant shall be attached to the assessment signed by the chairman of the
board, which shall be substantially in the following form: By virtue hereof, I (name of
chairman of board of directors), of the (name of sanitary district and county), and state
of Arizona, by virtue of the authority vested in me as chairman, do authorize and empower
(name of contractor or the treasurer or other person nominated by the board), his agents
or assigns to demand and receive the several assessments on the assessment hereto
attached, and this shall be his warrant for the same.


H. The warrant and assessment shall be recorded in the district's office, and one
diagram shall be filed, not earlier than the date of execution of the contract or the
date of the sale of any bonds, whichever first occurs. When so recorded, the several
amounts assessed are a first lien on the lots assessed subject only to the lien for
general property taxes and prior special assessments for a period terminating on the date
the assessment against the respective lot is paid in full, and the recording constitutes
notice to all persons interested in the contents of the record.