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:

Terms Used In Arizona Laws 11-251.07

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.

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.