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.
48-6404 - District as municipal corporation; exemption from taxation; judicial review
48-6404. District as municipal corporation; exemption from taxation; judicial review
A. The district is a public improvement district of this state and a municipal corporation to the extent of the powers, privileges and immunities conferred by this chapter or granted generally to municipal corporations by the constitution and statutes of this state, including the immunities and exemptions provided by article XIII, section 7, Constitution of Arizona, except as specifically limited by this chapter.
B. The district is regarded as performing a governmental function in carrying out the purposes of this chapter and is not required to pay taxes or assessments on any of the property acquired or constructed, on the activities of the district in maintaining and caring for the real property or on the monies derived from the property.
C. Decisions of the board of directors under this chapter are subject to judicial review only to the same extent and in the same manner as decisions of other special taxing districts under this title.