§ 48-271 – Board of supervisors authority to approve or deny formation of special district

48-271. Board of supervisors authority to approve or deny formation of special district A. Notwithstanding any provision of law for the formation of a special taxing district, the county board of supervisors has the absolute authority to deny the formation, other than under chapter 4, 11, 12, 17, 18, 19 or 22 of this title, […]

§ 48-272 – Special district boundary requirements; parcel splits prohibited; boundary modifications; consolidation; notice

48-272. Special district boundary requirements; parcel splits prohibited; boundary modifications; consolidation; notice A. A special taxing district that is organized pursuant to this title and that is submitting proposed district boundaries after November 1, 2007 shall include only entire parcels of real property within its proposed boundaries as determined by the county assessor and shall […]