Arizona Revised Statutes Title 48. Special Taxing Districts § 48-3183. Hearing; exclusion or inclusion of lands; acceptance of map and list

A. Upon the hearing if it appears that any parcel of land contained in the list prescribed by § 48-3182, paragraph 2 is not by reason of the location or character thereof susceptible of irrigation from the proposed works, the board of supervisors may in its discretion exclude such parcel. If it appears that a parcel of land within the district that has been omitted from the list is susceptible of irrigation from the proposed works the board may in its discretion add such parcel to the list. If it appears that all of the lands within the district which are susceptible of irrigation from the proposed works cannot be adequately and feasibly irrigated under the general plan adopted by the district, the board of supervisors shall reduce the acreage to such an amount as can be adequately and feasibly irrigated under the general plan by excluding from the district a sufficient acreage of the lands that are so located or are of such a character as to increase the average construction, maintenance or operation costs of the district.

B. After the hearing has been completed, and if no appeal therefrom is taken within thirty days thereafter, the board shall by resolution accept the map and list with such modifications as have been made by the board as a final allotment, delineation and description of the lands to be benefited by the proposed works and the certified list shall thereafter be the basis for all district taxes, assessments, tolls and charges levied by the district and the basis of the vote at all elections of the district.