Ariz. Rev. Stat. § 48-4021 – Community corrections taxes; election

A. If approved at an election pursuant to this section, the district board of directors may levy either an excise tax in the district as provided by section 48-4022 or an ad valorem tax on the taxable property in the district as provided by section 48-4023. A district may not levy both an excise tax and an ad valorem property tax.
B. If the board of directors proposes an excise tax levy, the board, by resolution, shall either order and call a district-wide special election or place the issue on the ballot of a regular general election held in the district. If the board proposes an ad valorem tax, the board, by resolution, shall order and call a district-wide election to be held on the first Tuesday following the first Monday in November as prescribed by section 16-204, subsection B, paragraph 1, subdivision (d). The board shall specify on the ballot the purpose of the tax, the maximum rate of tax, the number of years for which the tax will be authorized and the estimated future revenue needs including the maintenance of effort requirements imposed on the county by this article. The rate of tax shall not exceed the limits prescribed by this article. To be valid the tax authorization must be approved by a majority of the qualified electors voting at the election.
C. In addition to any other requirements prescribed by law, the board shall prepare, print and distribute publicity pamphlets concerning the tax issue proposed. The board shall distribute one copy of the publicity pamphlet to each household containing a registered voter in the district at least ten but not more than thirty days before the election. The publicity pamphlet shall contain all of the following:
1. 1. The date of the election.
2. 2. Polling places and the times the polling places will be open.
3. 3. A true copy of the title and text of the resolution proposing the tax.
4. 4. A summary of the purposes for which the tax is proposed to be levied.
5. 5. The estimated revenue needs, including the maintenance of effort requirements imposed on the county by this article, for the described purposes.
6. 6. An estimate of the annual amount of revenues to be raised from the proposed tax levy.
7. 7. Arguments for and against the proposed tax levy.