Arizona Revised Statutes Title 48. Special Taxing Districts § 48-2207. Declaration of election result and recording order

A. The board of supervisors shall canvass the votes cast at the election at its next succeeding regular or special meeting. If it appears that a majority of the voters voting favors formation of the district, the board by order shall declare the district duly organized and shall cause a certified copy of the order to be filed in the office of the county recorder.

B. If the district is established, certified bills covering the costs of the board, the person in charge of the election and the disbursements of the petitioners and costs associated with the district impact statement shall be presented to the board of directors of the district and paid from monies of the district as they become available.