AZ HB2344

Amends Arizona Revised Statutes Section 48-262 to modify procedures for changing boundaries of fire districts, community park maintenance districts, and sanitary districts.

Adds requirement that proposed annexations must be no more than one-fourth mile from the current district boundary when intervening land is owned by the United States government, state, or political subdivisions (excluding incorporated cities or towns).

Eliminates obsolete sunset provisions (subsections J and N) that expired in 2014 and 2015, and renumbers remaining subsections accordingly.

Makes various technical corrections, replacing "shall be" with "is" and "setting forth" with "stating" throughout the statute for grammatical consistency.

Clarifies that property withdrawn from a district with outstanding bonds remains subject to taxes and special assessments to meet bond obligations, with specific procedures for annual determination and collection by the board of supervisors.