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Arizona Revised Statutes Title 48. Special Taxing Districts § 48-271. Board of supervisors authority to approve or deny formation of special district

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

A. Notwithstanding any provision of law for the formation of a special taxing district, the county board of supervisors has the absolute authority to deny the formation, other than under chapter 4, 11, 12, 17, 18, 19 or 22 of this title,  1 of a special district in that county, if sufficient grounds exist for such formation denial. Nothing in this subsection shall be deemed to limit in any way judicial review of a decision by the board of supervisors in denying the formation of a special taxing district.

B. For purposes of this section, a special district is any entity proposed to be established on or after January 1, 1989 with substantially the following characteristics:

1. The status of a political subdivision of this state vested with the rights, privileges and immunities of a municipality to the extent consistent with its stated purposes.

2. A limited purpose as stated in its authorizing statutes.

3. An independently elected governing body.

4. Exterior boundaries within or coterminous with a single county.

5. The power to impose and collect taxes.

6. Perpetual succession of its governmental existence, purpose, powers and governing body, subject to a prescribed dissolution procedure.

7. Corporate existence separate and apart from any other unit of government.

1 Sections 48-501 et seq., 48-1501 et seq., 48-1701 et seq., 48-2301 et seq., 48-2601 et seq., 48-2901 et seq., 48-3701 et seq.
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Cite this article: FindLaw.com - Arizona Revised Statutes Title 48. Special Taxing Districts § 48-271. Board of supervisors authority to approve or deny formation of special district - last updated January 01, 2025 | https://codes.findlaw.com/az/title-48-special-taxing-districts/az-rev-st-sect-48-271/

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