Arizona Revised Statutes Title 15. Education § 15-997. Authority of county officers as to funds, taxes and boundaries of joint common school district

A. The county treasurer of the jurisdictional county shall have custody of the funds of a joint common school district and shall perform all duties imposed by law for the control and accounting of other school funds. Warrants drawn against the funds of a joint common school district shall be drawn by the county school superintendent of the jurisdictional county. Any estimates or other information required by the boards of supervisors of the counties in the joint common school district as a basis for action by such boards shall be supplied by the county school superintendent of the jurisdictional county. The board of supervisors of each county shall perform all duties required by law with respect to county appropriation of funds and levy of taxes for joint common school districts in the same manner as though the portion of the joint common school district in its county were a separate school district, except that all such tax proceeds and monies shall be paid over to the treasurer of the jurisdictional county.

B. The statement of school district boundaries required to be filed annually by the county school superintendent shall be filed in each county.

C. All amounts required to be raised by the school district through the levy of ad valorem taxes shall be raised through the levy of taxes at the same rate on all taxable property in the school district regardless of location as to county. The county school superintendent of the jurisdictional county shall file with the board of supervisors of each county a statement and estimate upon which taxes are to be based which shall include the assessed valuation of all taxable property in the school district and the tax rate necessary to be levied.

D. The board of supervisors of the jurisdictional county shall hold a budget hearing as required by law and shall have control over the investment of the debt service funds of the joint common school district.