Maricopa County has more than 90 active Special Taxing Districts. The Office of the Clerk of the Board is responsible for facilitating, monitoring and assisting with fulfilling the statutory requirements involved with the following activities: formations, boundary changes, dissolutions, annual reports, annual budgets, levies, board elections, etc.
Special Taxing Districts are established pursuant to Arizona Revised Statutes, Title 48, as political subdivisions of the state and are governed by an elected board. Additional statutory information can be found at the Arizona Legislature website.
Office of the Clerk of the Board
602-506-3766 (Main Office)
Maricopa County Elections Department
Campaign Finance & Jurisdictional Manager
Maricopa County Treasurer’s Office
The types of special taxing districts governed by Title 48 of the Arizona Revised Statutes in Maricopa County include:
Posting Disclosure Statement – A current and up-to-date statement must be posted at all times pursuant to A.R.S. § 38-431.02(3)(A). If there are any changes made to posting locations, a new statement must be filed with the Clerk of the Board.
Annual Report pursuant to A.R.S. §48-251 – due 240 days after the end of a fiscal year
Annual Budget – due pursuant to statutes specific to special taxing district types. (See referenced statute following district type).
Boundary changes for fire districts, sanitary districts, and community park districts are governed by A.R.S. §48-262, and irrigation water delivery districts boundary changes are governed by A.R.S. §48-263(A)(2). All other districts are governed by district specific statutes in Title 48 as follows:
Special Taxing Districts follow most election statutes found in Title 16, with the exception of district-specific statutes in Title 48 that govern method of voting, posting notices, and election days and times. The following is a list of district types and the Election Day for each as determined per Title 48 statutes:
|DISTRICT TYPE||ELECTION DAY||STATUTE||ELECTION CALENDAR|
|Fire Districts||1st Tuesday after the 1st Monday in November||ARS 48-802||FIRE|
|Community Parks Maintenance District||Specified in petition for establishment||ARS 48-1208||Not Applicable|
|Power District||1st Tuesday after the 1st Monday in December||ARS 48-1571||POWER|
|Electrical Districts||2nd Saturday in January||ARS 48-1742||ELECTRIC|
|Sanitary District||Specified in petition for establishment||ARS 48-2010||SANI|
|Agricultural Improvement District||1st Wednesday in October||ARS 48-2381||Not Available|
|Flood Protection District||1st Wednesday in October||ARS 48-2681||FPD|
|Irrigation Water Conservation District||2nd Tuesday after the 1st Monday in November||ARS 48-3011||IWCD|
|Irrigation Water Delivery District||3rd Wednesday in November||ARS 48-3444||IWDD|
|Multi-County Water Conservation District||1st Tuesday after the 1st Monday in November||ARS 48-3709||Not Available|
|Special Health Care District||1st Tuesday after the 1st Monday in November||ARS 48-5503||Not Available|
The formation of a special taxing district is governed by A.R.S. §48-261 and A.R.S. §48-263(A)(1). There may be district specific statutes that would need to be integrated with A.R.S. §48-261, thus making it necessary to carefully review formation statutes for each special district type.
Districts Undergoing Process of Formation:
Please contact the Clerk of the Board’s Office for more information regarding forming a special taxing district.
Office of the Clerk of the Board
Lori Medaris, Management Analyst
301 W. Jefferson, 10th Floor
Phoenix, AZ 85003
Most special districts require the following documents for formation: