Ariz. Rev. Stat. § 48-981 – In general

A. The provisions of this article are alternative and supplemental to article 1 of this chapter, and are intended to provide economies in the costs of local improvements to property owners by providing for contractors to be paid in cash rather than by being paid with warrants and bonds issued pursuant to article 1 of this chapter.
B. A county improvement district established pursuant to article 1 of this chapter may acquire or construct any such improvements in the manner provided in this article.
C. Before passing the resolution of intention plans and specifications and estimates of the cost and expenses thereof shall be prepared by the engineer and filed with the clerk. The estimate of costs shall include an estimate of:
1. 1. The costs for engineering, legal and other services.
2. 2. The direct or incidental costs to be incurred in the issuance and sale of the bonds.
3. 3. The direct and incidental costs to be incurred in the collection of assessment installments and payment of the bonds.
4. 4. The interest on the bonds for one year.
D. The assessment for any lot shall not exceed its proportion of the final estimate.
E. The plans and specifications shall be accompanied by a diagram of the assessment district and an assessment apportioning the total estimated costs among the several parcels of land shown on the diagram, in the proportion of the benefits respectively to be received by them.
F. In addition to the matters required in sections 48-912, 48-916 and 48-934, the resolution of intention and the notice of proposed improvement shall state that the proceedings are had pursuant to this article, that the diagram and assessment have been prepared and shall refer to them as being on file with the district clerk.
G. Notice of the matters provided in subsection F of this section shall be mailed by the clerk to each of the owners of real property within the proposed assessment district, as their names and addresses appear on the last equalized county tax roll or as known to the clerk, on or before the day of the first publication of the resolution of intention.