AZ HB2326

Amends procedures for district creation by clarifying that county assessor's parcel maps and assessed valuations are deemed sufficient for required maps and property valuations.

Modifies district boundary change procedures to reference assessed valuations as shown in county assessor's records at time boundary change impact statement is submitted.

Allows fire districts to merge by unanimous resolution without an election if consent requirements are met and all governing body votes are unanimous, with option to still hold election if desired.

Permits fire districts to consolidate without election by unanimous resolution when consent requirements are satisfied and all governing body votes are unanimous, while maintaining option for districts to choose election instead.

Clarifies that merger or consolidation of fire districts cannot expand boundaries of existing certificate of necessity unless authorized by statute.