AZ HB2432

Amends fire district boundary change procedures to require sealed envelopes and twelve-point font for notices to property owners, and clarifies that assessed valuation excludes property owned by government entities.

Modifies fire district powers to allow name changes with approval of a supermajority of board members (2 of 3, 4 of 5, or 5 of 7) and requires notification to the Arizona state retirement system if applicable.

Allows fire districts to merge by unanimous resolution of all governing bodies without an election if a large taxpayer (30% or more of net assessed valuation) consents, or districts may still choose to hold an election.

Establishes that merging fire districts must have contiguous boundaries, with intervening government-owned land deemed contiguous; prohibits merger of noncontiguous county island districts with standard districts.

Consolidation procedures now require thirty to sixty days for hearing notices (reduced from sixty to ninety days), contiguity requirement for consolidating districts, and allows consolidation by unanimous resolution without election if large taxpayer consents; newly consolidated districts must notify state retirement system.