# A.R.S. § 11-251.07: 11-251.07 Report of special taxing districts in the county

> Arizona · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AZ_T11_C2_A4_S251.07

## Section

- **Citation:** A.R.S. § 11-251.07
- **Heading:** 11-251.07 Report of special taxing districts in the county
- **Jurisdiction:** Arizona
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Arizona Code / Title 11 / Chapter 2 / Article 4 / Section 251.07

## Text

11-251.07. Report of special taxing districts in the county

A. On or before October 1 of each year the board of supervisors shall compile a report of all special taxing districts existing under title 48 in the county during the preceding fiscal year except for those organized under title 48, chapter 4 and chapter 6, articles 1 and 2. The report shall include for each district:

1. The date of formation.

2. The total assessed valuation of the district.

3. The tax rate levied by the district for the current tax year.

4. The estimated budget for the district for the current fiscal year.

5. A map of the district.

6. A copy of any required district impact statement for districts when they are organized.

B. The annual report shall also include for any district that is organized under title 48 and whose boundaries changed during the preceding fiscal year, except for districts organized under title 48, chapter 4 and chapter 6, articles 1 and 2, a current map of the district's boundaries plus a copy of any boundary change impact statement if required.

## Nearby sections

- [A.R.S. § 11-251 11-251 Powers of board](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T11_C2_A4_S251.md)
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- [A.R.S. § 11-251.03 11-251.03 Records center; contents; open to inspection](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T11_C2_A4_S251.03.md)
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- [A.R.S. § 11-251.05 11-251.05 Ordinances](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T11_C2_A4_S251.05.md)
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- [A.R.S. § 11-251.07 11-251.07 Report of special taxing districts in the county](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T11_C2_A4_S251.07.md)
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- [A.R.S. § 11-251.11 11-251.11 Appointed county officers; severance pay](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T11_C2_A4_S251.11.md)
- [A.R.S. § 11-251.12 11-251.12 County islands; fire and emergency services protection; intergovernmental agreement with municipalities; definition](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T11_C2_A4_S251.12.md)
- [A.R.S. § 11-251.13 11-251.13 Proposed county taxes and fees; notification required; exception](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T11_C2_A4_S251.13.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AZ_T11_C2_A4_S251.07. Check the current official text before relying on it. Not legal advice.
