Special Taxing Districts


Special taxing districts are established under Arizona Revised Statutes, Title 48, as political subdivisions of the state. They are governed by an elected board.

Special Districts are separate entities and are not a part of Cochise County.  Questions should be addressed directly with the Special District.

Additional statutory information is available at the Arizona State Legislature

District Process

The process to create a district is citizen-driven. Property owners are encouraged to talk with their neighbors to determine the level of support for a proposed district.