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Arizona Revised Statutes Title 48. Special Taxing Districts § 48-1105. Division of county in which district is organized; dissolution of district

Current as of January 01, 2025 | Updated by Findlaw Staff

A. In the case of a division of a county in which a television improvement district is organized:

1. If the new county does not contain any area not previously included in the district, the district shall be deemed divided and continue with the new county's board of supervisors acting as the board of directors of the new district within its respective county. The old district's monies and liabilities shall be apportioned according to the proportion of the assessed valuation of the old district remaining in the new district.

2. If the new county includes any area not previously included in the district:

(a) The old district's monies shall be apportioned according to the proportion of the assessed valuation of the old district remaining in the new county.

(b) Within six months of the new county's organization the new county's board of directors shall by resolution determine whether to dissolve the district pursuant to subsection B of this section or to establish a new countywide district pursuant to and subject to the procedural requirements of § 48-1102.

B. A television improvement district may be dissolved by its board of directors by utilizing the procedures prescribed by § 48-1102 if the board determines that the district is no longer necessary to promote the public interest, convenience and necessity. Title to the assets and any monies and liabilities of the district shall be transferred to the county in which the district is organized.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 48. Special Taxing Districts § 48-1105. Division of county in which district is organized; dissolution of district - last updated January 01, 2025 | https://codes.findlaw.com/az/title-48-special-taxing-districts/az-rev-st-sect-48-1105/

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