Ariz. Rev. Stat. § 48-6023
The district board shall make annual statements and estimates of the operation and maintenance expenses of the district, the costs of capital improvements to be financed by the district and the amount of all other expenditures for district purposes and enhanced services proposed to be paid from assessments. The district board shall file the annual statements and estimates with the clerk. The district board shall publish a notice of the filing of the estimate, shall hold hearings on the estimate and shall adopt a budget. The board, on or before the date set by law for certifying the annual budget of the county, shall fix, levy and assess the amounts to be raised by assessments of the district and shall cause certified copies of the order to be delivered to the board of supervisors. All statutes relating to the levy and collection of assessments and sale of property for nonpayment of assessments apply to the district assessments provided for by this section.
A.R.S. § 48-6023