Arizona Revised Statutes Title 48. Special Taxing Districts § 48-2306. Hearing on petition

A. At the time fixed in the notice for the hearing, the board of supervisors shall proceed to hear the petition, together with any statements offered by any holder of title or evidence of title to lands included within the boundaries of the proposed district, either in favor of or against granting the petition, and may adjourn the hearing from time to time, not exceeding four weeks in all.

B. On the final hearing, the board shall make such changes in the proposed boundaries or descriptions as deemed advisable and shall define and establish such boundaries or descriptions. The board shall not modify the boundaries in a manner that excludes from the proposed district any lands susceptible of irrigation by the same general system of irrigation works, nor shall any lands which will not, in the judgment of the board, be benefited generally or specially by the irrigation works be included in the proposed district.

C. Lands not included within the proposed district as set forth in the petition, but which are adjacent or in the proximity of land included within the district, and which the board finds will be generally or specially benefited by being included in the district, may, upon application at the hearing by the owners of title or evidence of title to such lands, be included within the proposed district.

D. Upon the hearing of the petition, the board of supervisors shall determine whether or not the petition complies with the requirements of §§ 48-2303 through 48-2305, and for that purpose shall hear all competent and relevant evidence offered in support of or in opposition thereto.

E. All decisions and determinations made at the hearing shall be entered upon the minutes of the board of supervisors. The minutes shall set forth the particular description of the boundaries of the district as determined by the board of supervisors, and the boundaries as determined and set forth in the minutes shall not be questioned or set aside by any court except upon appeal taken in the manner provided in § 48-2307.