AZ HB2125

Special taxing districts organized after November 1, 2007 must include only entire parcels of real property within their boundaries and cannot split parcels as determined by the county assessor.

Property owners in districts with boundaries that split parcels as of November 1, 2007 or earlier may request the county assessor modify the boundary so the entire parcel is included in the special taxing district governing the majority of the parcel area.

When two or more special taxing districts of the same type govern equal percentages of a split parcel, the property owner may designate which district will govern the entire parcel.

County assessors may initiate consolidation of split parcels into a single special taxing district, but must provide property owners at least 30 days' notice and allow them to reject the consolidation.

The boundary modification and consolidation provisions do not apply to special taxing districts formed under chapters 2, 3, 9, 11, 12, 15, 17, 18, 19, 20, 22, or 32 of Arizona Revised Statutes title 48.