The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
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This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
48-271 - Board of supervisors authority to approve or deny formation of special district
48-271. Board of supervisors authority to approve or deny formation of special district
A. Notwithstanding any provision of law for the formation of a special taxing district, the county board of supervisors has the absolute authority to deny the formation, other than under chapter 4, 11, 12, 17, 18, 19 or 22 of this title, of a special district in that county, if sufficient grounds exist for such formation denial. Nothing in this subsection shall be deemed to limit in any way judicial review of a decision by the board of supervisors in denying the formation of a special taxing district.
B. For purposes of this section, a special district is any entity proposed to be established on or after January 1, 1989 with substantially the following characteristics:
1. The status of a political subdivision of this state vested with the rights, privileges and immunities of a municipality to the extent consistent with its stated purposes.
2. A limited purpose as stated in its authorizing statutes.
3. An independently elected governing body.
4. Exterior boundaries within or coterminous with a single county.
5. The power to impose and collect taxes.
6. Perpetual succession of its governmental existence, purpose, powers and governing body, subject to a prescribed dissolution procedure.
7. Corporate existence separate and apart from any other unit of government.