Arizona Revised Statutes Title 48. Special Taxing Districts § 48-1102. Procedure for formation of district

A. The board of supervisors of a county which qualifies under § 48-1101 may, on its own initiative, adopt a resolution setting forth:

B. The resolution shall set a date for a hearing on the resolution, not less than twenty-one nor more than forty days from the date of the resolution. The notice of the hearing shall contain substantially all the information contained in the resolution and shall be published once each week for at least three consecutive weeks before the hearing in a newspaper of general circulation in the county and shall be posted at least three weeks before the hearing in at least three public places in the county. The board shall meet at the time and place fixed for the hearing. At the hearing the board shall hear all persons who wish to appear in favor of or against establishment of the district.

C. If, after the hearing, it appears to the board that the public interest, convenience and necessity will be served by establishing the district, the board shall declare its findings and order the formation of the television improvement district under the designated corporate name. The board shall file a certified copy of the proceedings with the county recorder.

D. Any party aggrieved by the action of the board under this section may bring an action in the superior court in the county in which the district is located to set aside the action of the board. The action must be instituted not more than thirty-five days after entry of the order forming the district and shall be heard in a trial de novo.

E. The board of supervisors may pay the necessary costs incurred in connection with the formation of the district from any funds available for such purpose.