AZ HB2414

Expands county fire district assistance tax distribution to include municipal fire departments and approved volunteer fire departments in addition to fire districts.

Defines assistance payments as twenty percent of the property tax levy for fire districts or twenty percent of the operating budget for municipal and volunteer fire departments.

Maintains existing reduction provisions where assistance is reduced by amounts exceeding $300,000 and proportional reductions when total payments exceed the county's ten cents per $100 assessed valuation levy.

Requires the board of supervisors to establish a process for reviewing and approving volunteer fire departments before they can participate in receiving assistance tax distributions.