48-6202. Formation of district
(Conditionally Rpld.)
A. The governing bodies of a city with a population of more than one million persons and a county with a population of more than one hundred twenty-five thousand but less than one hundred fifty thousand persons and a city with a population of more than three thousand persons but less than five thousand persons that is located entirely in that county may establish in any combination that includes the county a theme park district as provided by this chapter. For the purposes of this subsection, the population shall be determined according to the most recent population estimate data produced by the office of employment and population statistics at the time the district is established. The district may include theme park sites in one or both cities or in the county establishing the district, or in any combination of a city or cities and a county, including a combination of a county with a population of more than one hundred twenty-five thousand but less than one hundred fifty thousand persons and a city with a population of more than three thousand persons but less than five thousand persons that is located entirely in that county. The city or cities and the county shall establish the geographical boundaries of the district, which shall include only the sites of the theme parks. The district may be established with a single theme park site, any additional sites may be added after the district is initially established and the geographical boundaries of the district may be revised after it is initially established.
B. The district is a corporate and political body and, except as otherwise limited, modified or provided by this chapter, has all of the rights, powers and immunities of municipal corporations.
C. The district is considered to be a tax levying public improvement district for the purposes of article XIII, section 7, Constitution of Arizona.
D. The district is regarded as performing a governmental function in carrying out the purposes of this chapter. The property acquired or constructed by the district, the activities of the district in maintaining and caring for the property and the monies derived by the district from operating the property are exempt from state and local income and property taxation.
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