Arizona Revised Statutes § 48-272 Special District Boundary Requirements; Parcel Splits Prohibited

48-272. Special district boundary requirements; parcel splits prohibited

A special taxing district organized pursuant to this title that is submitting proposed district boundaries after November 1, 2007 shall include only entire parcels of real property within its proposed boundaries as determined by the county assessor and shall not split parcels.

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Last modified: October 13, 2016