Arizona Revised Statutes Title 48. Special Taxing Districts § 48-3424. Hearing; order of board; completion of district organization

A. At the time fixed for the hearing, any owner of land within the proposed district may appear and object to the organization thereof, or to the proposed boundaries thereof, or to the inclusion of his land therein. The board of supervisors shall hear and consider all of the objections, may continue the hearing from time to time and at the conclusion of the hearing shall make its findings in writing. In the findings it may refuse to organize the district, may declare that it intends to organize the district with the boundaries proposed in the petition or may declare that it intends to modify the proposed boundaries and proceed to organize the district with the modified boundaries.

B. If the board decides to proceed, it shall publish and post in the same manner provided for publishing and posting the petition and notice of hearing, a notice stating that it has decided to proceed with the organization of the district, briefly describing the boundaries thereof or the lands to be included within the district as determined by it, and fixing a date not less than twenty days after completion of publication and posting, on or before which a written protest against the organization of the district may be filed by the owners of a majority of the acreage within the district.

C. If such protest is filed, the district shall not be organized. If no protest is filed, or if one is filed and found insufficient by the board of supervisors, an order shall be entered by the board declaring the district organized, describing the boundaries or all the lands included in the district, and appointing three trustees to serve until the first biennial election and until their successors are elected and qualified.

D. The order and a map of the district shall be recorded in the office of the county recorder, whereupon the organization of the district shall be completed. Such districts as organized shall be designated by consecutive numbers in the order of their organization according to counties.