Arizona Revised Statutes Title 48. Special Taxing Districts § 48-1724. Entry and filing of order excluding lands or subdivision upon petition

A. Upon the hearings, if the board of directors deems that the lands sought to be excluded cannot be beneficially served by the district, or finds that the lands within a subdivision sought to be excluded have not been beneficially served by the district within five years immediately preceding the date of the petition, it shall enter an order upon the records of the district recording the action taken.

B. If an order is made for the exclusion of lands or of a subdivision a certified copy of the order shall be recorded in the office of the county recorder and filed with the board of supervisors of each of the counties in which portions of the district are located. The recording and filing of the order shall give full legal force and effect to the order, and proof of the facts stated in the order shall be made in the same manner and with like effect as proof is made of the original order establishing the district.