Arizona Revised Statutes Title 48. Special Taxing Districts § 48-2953. Concurrent exclusion and inclusion of land

A. When a petition is filed for the exclusion of lands from a district and the board of directors is satisfied that the lands to be excluded are sterile, alkaline or for any reason unfit for profitable cultivation and not worth in productiveness the amount of the annual tax normally assessed against such land, and there are pending petitions for the inclusion of a like quantity of good agricultural land which may be included without detriment to the lands previously included in the district and without decreasing the water rights or any other rights and privileges of land previously included, the land in the district subject to the petition for exclusion may be excluded and the new land included by concurrent action of the board.

B. The unfertile and unsuitable land excluded may be released from such obligations of the district as the board deems advisable, and the obligations previously attached thereto may by action of the board be attached to the lands included in the district in lieu thereof, in order that the securities of the district shall not be decreased by such exclusion and inclusion.

C. A certified copy of such proceedings of the board shall be recorded in the office of the county recorder in each county in which the district is located.