Special Taxing Districts

Special Taxing Districts are established under Arizona Revised Statutes, Title 48 as political subdivisions of the State. They are governed by an elected board. Additional statutory information can be found at the Arizona Legislature website. 

List of Established Special Taxing Districts:

• Fire Districts
• Irrigation Water Delivery Districts
• Irrigation and Water Conservation Districts
• Other Districts

For information regarding County Improvement Districts please contact the Maricopa County Office of the Superintendent of Streets.  

Special Taxing District Annual Report Pursuant to A.R.S. § 48-251:

• State Memo
• Reporting Instructions
• Reporting Forms

• Sample Budget Form

Disclosure Statement Pursuant to A.R.S. § 38-431.02: