AZ SB1231

Establishes countywide fire districts effective July 1, 2017 in counties with populations between 200,000 and 350,000 persons, with boundaries coterminous with the county and governed by the county board of supervisors.

Grants countywide fire districts authority to levy secondary property taxes and issue bonds under existing statutes, but prohibits them from levying a fire district assistance tax.

Requires all fire districts to provide the county board of supervisors full access to financial, accounting, ownership and employment records by January 1, 2015, and submit a comprehensive asset and liability listing by January 1, 2016.

Transfers all assets and liabilities of existing fire districts to the county board of supervisors by operation of law on July 1, 2017, with district officials retaining only authority necessary to wind up district affairs as directed by the county board.

Exempts city and town fire departments from these countywide fire district requirements.