AZ HB2373

Allows county boards of supervisors to establish judicial facility districts through voter-approved resolutions for acquiring, constructing, operating, maintaining and financing county judicial facilities.

Authorizes districts to levy either an excise tax (not exceeding 5-10% of state business tax rates depending on county population) or an ad valorem property tax (capped at 20 cents per $100 of assessed valuation), but not both.

Requires counties to maintain a minimum level of financial support for district judicial facilities, adjusted annually by the lesser of the county's property tax levy limitation change or GDP price deflator percentage.

Establishes a county judicial facility district general fund for revenues from approved taxes, county maintenance of effort payments, and other sources, with separate accounting and audit requirements.

Permits districts to enter into intergovernmental agreements with other governmental entities for joint construction, maintenance and operation of judicial facilities.