Arizona § 48-264 - Dissolution of inactive special taxing districts; board of supervisors action; exceptions
Full text of Arizona Arizona Revised Statutes § 48-264 — Dissolution of inactive special taxing districts; board of supervisors action; exceptions, with citation guidance and answers to common questions.
§ 48-264. Dissolution of inactive special taxing districts; board of supervisors action; exceptions
A. If a special taxing district is found to have been inactive for at least five consecutive years, and upon investigation the board of supervisors finds that the district has no future purpose as determined by the district board of directors and no current indebtedness, the board of supervisors shall dissolve the district by board resolution.
B. Dissolution action pursuant to subsection A does not apply to districts formed under chapters 4, 21, 22, 27 and 28 of this title.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-264
What does Arizona Revised Statutes § 48-264 cover?
Section 48-264 ("Dissolution of inactive special taxing districts; board of supervisors action; exceptions") 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 § 48-264?
A common citation format is "Arizona Revised Statutes § 48-264" (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 § 48-264 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.