AZ SB1257

Amends Arizona law to allow creation of aquatics facility maintenance districts in counties with populations less than 100,000 persons, following the same general procedures as other special taxing districts.

Establishes that aquatics facility maintenance districts may levy secondary property taxes up to $1.80 per $100 of net assessed valuation to maintain and operate public aquatics facilities, with tax approval required by qualified electors.

Requires districts to receive at least $5,600,000 in legally binding written commitments for donations to cover initial acquisition and construction costs before formation can proceed.

Prohibits districts from using district monies for initial acquisition or construction of facilities, from incurring long-term indebtedness, or from acquiring real property except as reasonably necessary for facility maintenance.

Establishes district governance structure with a five-member board with specific residency requirements: one member each from designated municipalities and unincorporated areas, plus two at-large positions, with terms and election procedures specified.

Includes a conditional repeal of the aquatics facility maintenance district law effective December 31, 2023, unless at least one district approves a tax levy by that date.