Arizona Revised Statutes Title 48. Special Taxing Districts § 48-2732. Proceeding on presentation of petition requesting subdivision; purpose of subdivision

A. If the petitioners joining in a petition for the organization of a district request a subdivision of the lands as provided in § 48-2731, the board of supervisors shall, in their determination or order provided for in § 48-2605, also recite or refer to the fact that the subdivision is requested in the petition, and if the organization of the proposed drainage district is thereafter perfected, it shall be subject to the provisions of this article, but all proceedings relative to the organization of the district and all proceedings taken and had on account of or in connection with the district when organized shall in all respects otherwise conform to this chapter, except as to the apportionment of assessments and taxes against the lands therein, as provided in this article.

B. The express purpose of this article is to provide an alternative system of taxes and assessments in addition to that provided in article 5 of this chapter  1 by which the assessments and taxes on account of the drainage district may be levied and collected according to benefits derived.