Arizona § 48-264 Dissolution of inactive special taxing districts; board of supervisors action; exceptions

Arizona Statutes

§ 48-264 — Dissolution of inactive special taxing districts; board of supervisors action; exceptions

Arizona § 48-264

Title 48Arizona Revised Statutes

Ch. 1GENERAL PROVISIONS

Art. 10District Creation and Boundary Changes

This text of Arizona § 48-264 (Dissolution of inactive special taxing districts; board of supervisors action; exceptions) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 48-264 (2026).

Text

A.If a special taxing district is found to have been inactive for at least five consecutive years, and upon investigation the board of supervisors finds that the district has no future purpose as determined by the district board of directors and no current indebtedness, the board of supervisors shall dissolve the district by board resolution.

B.Dissolution action pursuant to subsection A does not apply to districts formed under chapters 4, 21, 22, 27 and 28 of this title.

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A. If a special taxing district is found to have been inactive for at least five consecutive years, and upon investigation the board of supervisors finds that the district has no future purpose as determined by the district board of directors and no current indebtedness, the board of supervisors shall dissolve the district by board resolution.

B. Dissolution action pursuant to subsection A does not apply to districts formed under chapters 4, 21, 22, 27 and 28 of this title.