Arizona § 48-263 - Special taxing district impact statement; district creation; district boundary change; bond requirement
Full text of Arizona Arizona Revised Statutes § 48-263 — Special taxing district impact statement; district creation; district boundary change; bond requirement, with citation guidance and answers to common questions.
§ 48-263. Special taxing district impact statement; district creation; district boundary change; bond requirement
A. Notwithstanding any other special taxing district organization or boundary change requirements, a special taxing district impact statement is required for each antinoxious weed district, pest control district, recreation center district, special road district and irrigation water delivery district, as follows:
1. In the case of a special taxing district formation proposal and before the circulation of organization petitions otherwise required, the special taxing district impact statement and hearing requirements pursuant to section 48-261, subsection A, paragraphs 1 through 5 and subsections C, D and E shall first be complied with.
2. In the case of a proposed special taxing district boundary change to an existing district and before the circulation of any boundary change petitions otherwise required, the boundary change impact statement and hearing requirements pursuant to section 48-262, subsection A, paragraphs 1 through 5 and subsections E and G shall first be complied with.
B. The board of supervisors may require the person desiring to propose creation of a special taxing district in subsection A of this section to post a reasonable bond to be filed with the board, in accordance with section 48-261, subsection C.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-263
What does Arizona Revised Statutes § 48-263 cover?
Section 48-263 ("Special taxing district impact statement; district creation; district boundary change; bond requirement") 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 § 48-263?
A common citation format is "Arizona Revised Statutes § 48-263" (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 § 48-263 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.