{"data":{"id":"us-az/a.r.s.-48-7047","jurisdiction":"us-az","citation":"A.R.S. § 48-7047","heading":"Other districts or improvements","body":"A. The formation of a district under this chapter does not prevent the subsequent establishment of similar districts or the improvement or assessment of land in the district by the municipality or county pursuant to chapter 4, article 2 of this title or the exercise by the municipality or county of any of its powers on the same basis as on all other land in its corporate boundaries.\n\nB. Notwithstanding subsection A of this section, a district may not be formed if any portion of the land to be included within the district is already included within the boundaries of a community facilities district or revitalization district if the community facilities district or revitalization district has debt outstanding that is secured by ad valorem taxes or assessments.","path":["Title 48 Special Taxing Districts"],"source_url":"https://www.azleg.gov/ars/48/07047.htm","current_through":"57th Legislature, 2nd Regular Session (effective 2027-01-01); mirror section count 24991","vintage":"2026-09-15","retrieved_at":"2026-09-26T04:29:04Z","sha256":"d0587c57a423ecc649b2457379cc3ad3d5dcfb0687ebdd72450ad0a6123d7fc6","source_id":"us-az","stale":false,"prev":"us-az/a.r.s.-48-7046","next":"us-az/a.r.s.-48-7048"},"notice":"GroundRules: Original legal text. Not legal advice."}