Avra Valley Fire District v. Board of Supervisors

OPINION

HATHAWAY, Judge.

May a fire district, after the annexation of a large area, obtain a new computation of its tax base to increase the county’s contribution from the general fund in excess of 10 per cent over the previous year? That is the question presented on this appeal and we answer it in the negative.

In October 1978, pursuant to A.R.S. § 9-1006, a large area contiguous to the appellant fire district was annexed. This increased the district from approximately 20 square miles to approximately 107 square miles. A larger budget, based on the expanded area, was submitted to the county for…