Fran McCarroll
Clerk of the Board of Supervisors
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Maricopa County Special Taxing Districts

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
Lori Medaris
Management Analyst
602-506-3766 (Main Office)

Maricopa County Elections Department
Kristi Passarelli
Campaign Finance & Jurisdictional Manager

Maricopa County Treasurer’s Office
Blair Bradshaw
Accounting Manager

The types of special taxing districts governed by Title 48 of the Arizona Revised Statutes in Maricopa County include:

  • Fire Districts
  • Community Park Maintenance District
  • Power District
  • Electrical Districts
  • Sanitary District
  • Agricultural Improvement District
  • Drainage and Flood Protection Districts
  • Irrigation and Water Conservation Districts
  • Irrigation Water Delivery Districts
  • Flood Control District
  • Multi-County Water Conservation District
  • Library District
  • Stadium District
  • Groundwater Replenishment District
  • Special Health Care District

2016 Special Districts and Contacts

New State Irrigation and Drainage District Questionnaire

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.

Disclosure Statement

Annual Report pursuant to A.R.S. §48-251 – due 240 days after the end of a fiscal year

  • Due on February 25 for FY ending June 30
  • Due August 28 for FY ending December 31
  • Due on November 26 for FY ending March 31

State Memo
Reporting Instructions
Reporting Forms

Annual Budget – due pursuant to statutes specific to special taxing district types. (See referenced statute following district type).

Sample Budget Form

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:

Flood Protection
Irrigation Water Conservation Delivery District
Multi-County Water Conservation District

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:

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
Phone: 602-506-3417

Most special districts require the following documents for formation:

Impact Statement Sample
Petition Form
Formation Map Application