Tax levy for district expenses

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48-5565. Tax levy for district expenses

A. A special health care district shall certify to the county board of supervisors an amount to levy as a secondary property tax on all taxable property in the district for expenses of the district, for maintaining and operating the district's facilities and for payments for professional and other services to the district.

B. Before the initial imposition of such a tax a majority of the qualified electors voting in a regular or special election must approve the initial imposition. The continued imposition of the tax must be approved by a majority of the qualified electors voting in a regular or special election at least every twenty years after the date of the initial imposition.

C. The amount of a levy under this section shall not exceed the greater of:

1. Six hundred thousand dollars, adjusted annually from a 1989 base year according to the health services component of the metropolitan Phoenix consumer price index published by the bureau of business and economic research, college of business administration, Arizona state university, or its successor.

2. An amount equal to ten per cent of the district's total expenses for all purposes required or authorized by this chapter and incurred in the fiscal year ending immediately before the levy.

D. Notwithstanding subsection C of this section, for a district that is subject to section 48-5541.01, the amount of a levy under this section for the first year in which the tax authorized pursuant to sections 48-5563 and 48-5565 is levied shall not exceed forty million dollars. Thereafter, the amount of a levy under this section shall not exceed an amount equal to forty million dollars adjusted annually from the first year in which the tax is levied, based on a percentage equal to the rate of change in the levy limit between the current year and the prior year for the county in which the district is located as determined pursuant to section 42-17051.


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