Arizona Revised Statutes Title 48. Special Taxing Districts § 48-1038. Formation

A. If the formation of the district is approved by a majority of the votes cast at the election, the board of supervisors shall order the formation, setting the district boundaries and ordering that a map showing the district boundaries be drawn and a copy of the order forming the district be delivered to the county assessor and the department of revenue. A notice of the formation showing the number and date of the order and giving a general description of the land included in the district shall be filed with the county recorder.

B. On its formation, the district is a special purpose district for purposes of article IX, § 19, Constitution of Arizona, and a municipal corporation for all purposes of title 35, chapter 3, articles 3, 3.1, 3.2, 4 and 5.  1 The district is considered to be a municipal corporation and political subdivision of this state, separate and apart from the county.