Arizona Revised Statutes Title 48. Special Taxing Districts § 48-5906. Formation of district; legal status of district

A. On receipt of official election returns approving the formation of the district by the requisite voters as prescribed by § 48-5904, the county board of supervisors shall announce the results of the election and the description of the district shall be recorded in the office of the county recorder for the county in which the district is located. On recording the district description, the district is formed.

B. On its formation, the district is a special purpose district for the purposes of article IX, § 19, Constitution of Arizona, a tax levying public improvement district for the purposes of article XIII, § 7, Constitution of Arizona, and a municipal corporation for all purposes of title 35, chapter 3, articles 3, 3.1, 3.2, 4 and 5. 1 Except as otherwise provided in this chapter, a district is a municipal corporation and a political subdivision of this state.

C. The district shall have perpetual existence.