Arizona Revised Statutes Title 5. Amusements and Sports § 5-1102. Formation of district; board of directors; duties

A. A sports authority district is established in each county having a population of more than five hundred thousand but less than two million persons. The boundaries of the district are the boundaries of the county.

B. The county board of supervisors shall serve as the board of directors of the district. The directors shall not receive compensation or reimbursement of expenses for their services as the board of directors.

C. The board of directors may call an election for the establishment of a sports authority district in the county as provided by § 5-1103, subsection A.

D. The board of directors shall:

E. The district is a corporate and political body, separate and independent of this state or the county, and except as otherwise limited, modified or provided by this chapter, has all of the rights, powers and immunities of municipal corporations except to acquire real property by eminent domain. The board of directors and the district do not have the authority to levy or otherwise impose any tax or assessment, other than charges for the use of facilities owned or managed by the district. The qualified electors residing in the district may levy a tax for the fiscal needs of the authority as provided by this chapter, but the board of directors has no independent authority to impose a tax. Subject to that limitation, the district is considered to be a tax levying public improvement district for the purposes of article XIII, section 7, Constitution of Arizona.