Arizona Statutes

§ 48-271 — Board of supervisors authority to approve or deny formation of special district

Arizona·Title 48 Arizona Revised Statutes·Ch. 1 GENERAL PROVISIONS·Art. 11 Approval of Formation of Special Districts
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 municipali

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