{"data":{"id":"us-az/a.r.s.-48-1038","jurisdiction":"us-az","citation":"A.R.S. § 48-1038","heading":"Formation","body":"A. If the formation of the district is approved by a majority of the votes cast at the election, the board of supervisors shall order the formation, setting the district boundaries and ordering that a map showing the district boundaries be drawn and a copy of the order forming the district be delivered to the county assessor and the department of revenue. A notice of the formation showing the number and date of the order and giving a general description of the land included in the district shall be filed with the county recorder.\n\nB. On its formation, the district is a special purpose district for purposes of article IX, section 19, Constitution of Arizona, and a municipal corporation for all purposes of title 35, chapter 3, articles 3, 3.1, 3.2, 4 and 5. The district is considered to be a municipal corporation and political subdivision of this state, separate and apart from the county.","path":["Title 48 Special Taxing Districts"],"source_url":"https://www.azleg.gov/ars/48/01038.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"1eebe294377671fb0ff0e3ac212afb5b7651903b8fa1b211e1081574095daa01","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-48-1037","next":"us-az/a.r.s.-48-1039"},"notice":"GroundRules: Original legal text. Not legal advice."}