Title 48 — Special Taxing Districts
37 chapters · 1,636 sections in this title.
A.R.S. § 48-802 Election procedures; qualifications
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A. All elections held pursuant to this article shall conform to the requirements of this section. B. Except as otherwise provided in this article, the manner of conducting and voting at an election, contesting an election, keeping poll lists, canvassing votes and certifying retur…
A.R.S. § 48-803 District administered by a district board; report
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A. In a district that the board of supervisors estimates has a population of less than four thousand inhabitants, the district board may consist of three or five members. In a district that the board of supervisors estimates has a population of four thousand or more inhabitants, …
A.R.S. § 48-804 District administered by elected chief and secretary-treasurer
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A. Beginning with the first term of office that commences immediately after the next regular election for that fire district after July 29, 2010, all districts that are administered by an elected chief and secretary-treasurer shall be administered by a three-member elected board …
A.R.S. § 48-805 Fire district; powers and duties; definition
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A. A fire district, through its board, shall: 1. Hold public meetings at least once each calendar month except as follows: (a) If a board consists of three members and the fire district levies less than $500,000 annually, the board shall meet in July and at least every two months…
A.R.S. § 48-805.01 Separate legal entities; joint exercise of powers
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A. If public agencies identified in subsection B of this section form a separate legal entity pursuant to section 11-952, the entity has the powers common to the contracting powers specified in the agreement and may jointly exercise powers held in common by the contracting partie…
A.R.S. § 48-805.02 Fire district annual budget; levy; requirements
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A. A fire district shall prepare an annual budget that contains detailed estimated expenditures for each fiscal year as prescribed by subsection D of this section. The proposed budget shall be posted in three public places and shall be posted in a prominent location on the distri…
A.R.S. § 48-805.03 Employment of relatives; violation; classification
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A. It is unlawful for an elected or appointed officer or employee of a fire district to do any of the following: 1. Appoint or vote for appointment of any person who is related to that officer or employee by affinity or consanguinity within the third degree to any clerkship, offi…
A.R.S. § 48-806 Bond election; issuance and sale of bonds; security
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A. Except for a district formed pursuant to section 48-851, the district board may order an election by the qualified electors of the district to be held pursuant to title 16, chapter 2, article 1 to determine whether bonds shall be issued on behalf of the district. The order sha…
A.R.S. § 48-807 County fire district assistance tax; annual budget; override; monthly financial reports
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A. The board of supervisors of a county shall levy, at the time of levying other property taxes, a county fire district assistance tax on the taxable property in the county of not more than $.10 per $100 of assessed valuation. The tax levy provided for in this subsection shall be…
A.R.S. § 48-812 Disposition of fire district assets and relief and pension fund assets on annexation by or inclusion in a city or town
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A. When any area having a fire district established under this article is entirely annexed to a city or town or entirely included within a newly organized city or town, the fire district of the area annexed and all its assets, including personnel, and liabilities of whatever desc…
A.R.S. § 48-813 Deletion of annexed area from fire district territory; provision for continued protection; proposed annexation
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A. If any part or all of the territory of a district is annexed to a city or town, or is included within a newly organized city or town, the territory within the city or town remains a part of the district until the next July 1 following the time when the city or town elects to p…
A.R.S. § 48-814 Property located outside of fire district territory; reimbursement to fire district for cost of fire and emergency medical services
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B. For the purposes of this section, the costs of providing emergency fire or medical services are those costs set forth in resolutions adopted by the fire district that establish fee schedules for emergency response, standby charges, fees for fire cause determination or any othe…
A.R.S. § 48-815.01 District dissolution; procedures; notice; hearing; determinations; petitions
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A. A fire district may be dissolved by the following procedures: 1. Any adult person desiring to dissolve a fire district shall prepare and submit a dissolution statement to the board of supervisors of the county in which the district is located. The dissolution statement shall c…
A.R.S. § 48-815.02 Dissolution; petitions of property owners; form; verification
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A. A petition of property owners that is submitted to comply with section 48-815.01, subsection A, paragraph 7 shall contain a heading that clearly identifies the type of petition circulated and a statement that clearly describes the type of action being proposed. The petition sh…
A.R.S. § 48-816 Election to reorganize district
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A. The board of supervisors shall make an order calling an election to decide whether to reorganize a fire district as prescribed in this section and shall give notice of the election in the same manner provided for in section 48-806 for bond elections. B. The board of supervisor…
A.R.S. § 48-817 Districts over twenty-five thousand population
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A fire district with a population exceeding twenty-five thousand persons as estimated by the board of supervisors shall not organize or reorganize as a fire district administered by an elected chief. If the board of supervisors, at any time prior to one hundred twenty days before…
A.R.S. § 48-818 Emergency medical aid or assistance to other public bodies; limitation on liability
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A. A district, or an employee of a district, organized pursuant to this chapter, or a private fire or ambulance company whose services are procured by a fire district or its officers and employees or a property owner, its officers or employees or a tenant, when rendering emergenc…
A.R.S. § 48-819 Reimbursement for county services
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The actual costs of services provided by a county to a fire district are subject to reimbursement pursuant to section 11-251.06, subsection B. The county shall publish the proposed reimbursement assessments for the following fiscal year by June 1 of the preceding year.
A.R.S. § 48-820 Election to merge fire districts; notice; hearing; approval; joint meeting; merged district board
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A. Except as provided in subsection L of this section, the board of supervisors shall make an order calling for an election to decide whether to merge fire districts when a resolution for merger from each district is submitted to the board. The board of supervisors shall not make…
A.R.S. § 48-821 Disposition of assets on merger of fire districts
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A. If fire districts established under this article are merged, all the equipment, assets and liabilities of the affected districts shall be transferred to the fire district created by the merger. B. All assets and liabilities and all books and records belonging to the fire fight…
A.R.S. § 48-822 Election to consolidate fire districts; resolution; hearing
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A. Except as provided in subsection F or H of this section, the board of supervisors shall make an order calling for an election to decide whether to consolidate two or more fire districts when a resolution for consolidation of fire districts from each district is submitted to th…
A.R.S. § 48-823 Disposition of assets on consolidation of fire districts
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A. If fire districts established under this article are consolidated, all the equipment, assets and liabilities of the affected districts that have requested consolidation shall be transferred to and become the property of the consolidated fire district. B. All assets and liabili…
A.R.S. § 48-824 Firefighter; residency requirement; prohibition; exemption; definition
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A. A fire district shall not impose any residency requirement on any firefighter as a condition of employment. B. This section does not apply to executive-level firefighters. C. For the purposes of this section, "firefighter" means a professional firefighter who is a member of a …
A.R.S. § 48-831 Exemption of fire fighters from military duty
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Fire fighters employed by fire districts organized in any incorporated city or town of one thousand or more inhabitants, or in any unincorporated town of not less than five hundred inhabitants shall, while an employee, be exempt from performance of military duty in time of peace.
A.R.S. § 48-832 Procedure to obtain exemption
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A fire fighter employed by a fire district, to take advantage of the exemption, shall file with the clerk of the board of supervisors of the county in which the district is located a certificate, signed by the chief officer and attested by the secretary of the district, which sha…
A.R.S. § 48-833 Exemption based on length of service
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A person who has been employed by the district and has faithfully discharged his duties for seven years may be thereafter exempt from the performance of military duty in time of peace by presenting to the clerk of the board of supervisors of the county in which he resides a certi…
A.R.S. § 48-834 Annual filing of exemption list; issuance of illegal certificate; classification
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The chief of the fire district shall annually file with the clerk of the board of supervisors of his county the names of all the fire fighters of his district entitled to these exemptions. If the chief officer of any district knowingly issues an illegal certificate, he is guilty …
A.R.S. § 48-851 Noncontiguous county island fire district; formation; alternate formation; definition
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A. A noncontiguous county island fire district is formed by the following procedures: 1. One or more persons who wish to petition for a noncontiguous county island fire district shall request and the county assessor shall provide a map and a detailed list of all property parcels …
A.R.S. § 48-852 District board governance; elections
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A. A fire district formed pursuant to this article shall be governed by a five member elected board, but shall be governed initially by a board appointed by the county board of supervisors from among qualified electors of the proposed county island fire district. The initial appo…
A.R.S. § 48-853 District board; powers and duties; intergovernmental agreements; contract; administration; definitions
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A. A fire district formed pursuant to this article, through its board shall: 1. Hold public meetings as necessary to carry out its powers and duties but at least once every ninety days. 2. Prepare an annual budget that contains detailed estimated expenditures for each fiscal year…
A.R.S. § 48-854 Municipality as service provider; indemnity; intergovernmental agreement
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A. If a municipality or any other bidder intends to submit a response to the request for proposals under section 48-853, the municipality or other bidder may do any of the following before submitting its response: 1. Inspect the county island property in its municipal planning ar…