AZ SB1050

Authorizes school districts to levy special assessments on taxable property to fund construction, maintenance, and improvement of public ways adjacent to school property, including sidewalks, sewers, utility lines, and roadways.

Restricts use of special assessment funds to improvements for safe ingress and egress of buses and fire equipment to school property, and to expenses directly related to water supply systems or wastewater treatment systems.

Requires school districts to file adjacent ways project proposals with the school facilities board, which must approve or deny projects exceeding $50,000 within 60 days of receipt.

Requires the school facilities board to validate that proposed projects comply with state laws and do not contain additional work beyond what was submitted in the proposal.

Exempts the portion of the primary tax rate used to fund adjacent ways from being included in the computation of additional state aid for education.