Arizona § 48-271 - Board of supervisors authority to approve or deny formation of special district
Full text of Arizona Arizona Revised Statutes § 48-271 — Board of supervisors authority to approve or deny formation of special district, with citation guidance and answers to common questions.
§ 48-271. Board of supervisors authority to approve or deny formation of special district
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 municipality to the extent consistent with its stated purposes.
2. A limited purpose as stated in its authorizing statutes.
3. An independently elected governing body.
4. Exterior boundaries within or coterminous with a single county.
5. The power to impose and collect taxes.
6. Perpetual succession of its governmental existence, purpose, powers and governing body, subject to a prescribed dissolution procedure.
7. Corporate existence separate and apart from any other unit of government.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-271
What does Arizona Revised Statutes § 48-271 cover?
Section 48-271 ("Board of supervisors authority to approve or deny formation of special district") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 48-271?
A common citation format is "Arizona Revised Statutes § 48-271" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 48-271 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.