AZ SB1454

Amends section 48-921 to clarify that county improvement districts can be financed from bonds, county contributions, state or federal grants, private contributions, and other available sources in addition to assessments.

Modifies section 48-952 to allow preliminary incidental costs in county road improvement districts to be assessed on a per-parcel basis or based on property valuation, with payment options up to 10 years.

Updates section 48-955 to permit county road improvement districts to assess and levy taxes for preliminary incidental expenses on a per-parcel basis or assessed valuation, allowing property owners to pay in a lump sum or over up to 10 years.

Makes grammatical corrections changing "upon" to "on" and "per cent" to "percent" throughout the affected statutes.