Bill Text: AZ HB2441 | 2015 | Fifty-second Legislature 1st Regular | Engrossed


Bill Title: Taxing districts; boundary changes; procedures

Spectrum: Partisan Bill (Republican 5-0)

Status: (Engrossed - Dead) 2015-02-02 - Referred to Senate RULES Committee [HB2441 Detail]

Download: Arizona-2015-HB2441-Engrossed.html

 

 

 

House Engrossed

 

 

 

State of Arizona

House of Representatives

Fifty-second Legislature

First Regular Session

2015

 

 

HOUSE BILL 2441

 

 

 

AN ACT

 

amending sections 48-262 and 48-805, Arizona Revised Statutes; relating to certain special taxing districts.

 

 

(TEXT OF BILL BEGINS ON NEXT PAGE)

 


Be it enacted by the Legislature of the State of Arizona:

Section 1.  Section 48-262, Arizona Revised Statutes, is amended to read:

START_STATUTE48-262.  District boundary changes; procedures; notice; hearing; determinations; petitions

A.  Except as prescribed by subsection I of this section, a fire district, community park maintenance district or sanitary district shall change its boundaries by the following procedures:

1.  Any adult person desiring to propose any change to the boundaries of a district shall provide a legal description of the area proposed for inclusion in the district to the county assessor of the county in which the district is to be located.  The county assessor shall provide to the person proposing any change to the boundaries of the district a detailed list of all taxable properties in the area proposed for inclusion in the district.  The person proposing any change to the boundaries of the district shall prepare and submit a boundary change impact statement to the governing body of the district.  The boundary change impact statement shall contain at least the following information:

(a)  A legal description of the boundaries of the area to be included within the proposed change and a map and general description of the area sufficiently detailed to permit a property owner to determine whether a particular property is within the proposed district.  The boundaries of the proposed change shall not overlap with the boundaries of any other proposed new district of the same type or any annexation by a district of the same type for which petitions are being circulated on the date that the boundary change impact statement is filed with the governing body.

(b)  The detailed list of taxable properties provided by the assessor pursuant to this paragraph.

(c)  An estimate of the assessed valuation within the boundaries of the proposed change.

(d)  An estimate of the change in the tax rate of the district if the proposed change is made.

(e)  An estimate of the change in the property tax liability, as a result of the proposed change, of a typical resident of a portion of the district, not in the area of the proposed change, before and after the proposed change and of a typical resident of the area of the proposed change.

(f)  A list and explanation of benefits that will result from the proposed change to the residents of the area and of the remainder of the district.

(g)  A list and explanation of the injuries that may result from the proposed change to residents of the area and of the remainder of the district.

(h)  A description of the planning areas and boundaries of each potentially affected city or town and whether any of the property that is proposed to be added to the district is within the planning areas of any city or town.

(i)  For a fire district, an explanation of whether the fire district is able to provide the same level of service, capital investment and facilities to any area proposed to be added when compared to all other property within the existing fire district.

2.  On receipt of the boundary change impact statement, the governing body shall set a day, at least twenty but not more than thirty days from that date, for a hearing on the boundary change impact statement.  The board of supervisors may at any time prior to making a determination pursuant to paragraph 5 of this subsection require that the impact statement be amended to include any information that the board of supervisors deems to be relevant and necessary.

3.  On receipt of the boundary change impact statement, the clerk of the governing body shall mail, by first class mail, written notice of the statement, its purpose and notice of the day, hour and place of the hearing on the proposed change to each owner of taxable property within the boundaries of the proposed change and to any agency or political subdivision of this state or the United States if any land within the boundaries of the proposed change is owned by this state, a political subdivision of this state or an agency of the United States government.  The clerk of the governing body shall post the notice in at least three conspicuous public places in the area of the proposed change and also publish twice in a daily newspaper of general circulation in the area of the proposed change, at least ten days before the hearing, or if no daily newspaper of general circulation exists in the area of the proposed change, at least twice at any time before the date of the hearing, a notice setting forth the purpose of the impact statement, the description of the boundaries of the proposed change and the day, hour and place of the hearing.

4.  On receipt of the boundary change impact statement the clerk shall also mail notice as provided in paragraph 3 of this subsection to the chairman of the board of supervisors of the county in which the district is located and to the clerk of any city or town whose planning area includes any portion of the territory that is proposed to be added.  The chairman of the board of supervisors and the governing body of the city or town, as appropriate, shall order a review of the proposed change and may submit written comments to the governing body of the district within ten twenty days of after receipt of the notice.

5.  At the hearing called pursuant to paragraph 2 of this subsection, the governing body shall consider the comments of the board of supervisors and the city or town governing body if any of the territory that is proposed to be added is located within the planning area of that city or town, hear those who appear for and against the proposed change and determine whether the proposed change will promote the public health, comfort, convenience, necessity or welfare.  If the governing body determines that the public health, comfort, convenience, necessity or welfare will be promoted, it shall approve the impact statement and authorize the persons proposing the change to circulate petitions as provided in this subsection.  The order of the governing body shall be final, but if the request to circulate petitions is denied, a subsequent request for a similar change may be refiled with the governing body after six months from the date of the denial.  The county board of supervisors shall authorize the circulation of petitions for only one boundary change of a district of the same type in which any property owner's land is proposed for inclusion.  A new petition circulation shall not be authorized until the one-year period to submit signatures set by subsection B, paragraph 3 of this section of the original petition circulation has expired or has otherwise been extinguished.

6.  Except as provided by section 48‑851, the governing body shall not approve a proposed annexation if the property to be annexed is not contiguous with the district's existing boundary.  For the purposes of determining whether or not the proposed addition is contiguous, the addition is deemed contiguous if land that is owned by or under the jurisdiction of the United States government, this state or any political subdivision of this state, other than an incorporated city or town, intervenes between the proposed addition and the current district boundary, except that for a fire district, the addition is deemed contiguous only if land that is owned by or under the jurisdiction of the United States government intervenes between the proposed addition and the current district boundary or if land that is owned by or under the jurisdiction of this state or any political subdivision of this state is included in the proposed addition and this state or the governing body of the political subdivision has approved the proposed addition.

7.  The governing body shall not approve a proposed annexation if the area proposed to be annexed surrounds any unincorporated territory and that unincorporated territory is not also included in the district or if the area proposed to be annexed is within the boundaries of a planning area of a city or town and the governing body of the city or town and any of the following applies:

(a)  There is a private entity that provides service to the area proposed to be annexed.

(b)  The fire district is not able to provide the same level of service to the area proposed to be added when compared to all other property within the existing fire district, using district resources only and not the resources of any adjacent city or town.

8.  After receiving the approval of the governing body as provided in paragraph 5 of this subsection and if no appeal filed pursuant to paragraph 14 of this subsection remains unresolved, any adult person may circulate and present petitions to the governing body of the district.

9.  Within fifteen days after receiving the approval of the governing body as prescribed by paragraph 5 of this subsection, the clerk of the board shall determine the minimum number of signatures and the assessed valuation required to comply with paragraph 10, subdivision (b) of this subsection. After making that determination, the number of signatures shall remain fixed and the assessed valuation of the taxable properties within the boundaries of the proposed change shall remain fixed for purposes of determining compliance, notwithstanding any subsequent changes in ownership of the property within the boundaries of the proposed change.

10.  The petitions presented pursuant to paragraph 8 of this subsection shall comply with the provisions regarding petition form in section 48‑266 and shall:

(a)  At all times, contain a map and general description of the boundaries of the area to be included within the proposed change sufficiently detailed to permit a property owner to determine whether a particular property is included within the proposed change.  An alteration of the described area shall not be made after receiving the approval of the governing body as provided in paragraph 5 of this subsection.  The items required to be contained with the petition under this subdivision shall be printed on the back of the petition form required pursuant to section 48‑266 unless the size of the items precludes compliance with this requirement.  An error in the legal description of the proposed change shall not invalidate the petitions if considered as a whole the information provided is sufficient to identify the property as illustrated in the map required pursuant to this subdivision.

(b)  Be signed by owners of more than one‑half of the taxable property units within the boundaries of the proposed change and be signed by persons owning collectively more than one‑half of the assessed valuation of the property within the boundaries of the proposed change.  Property exempt pursuant to title 42, chapter 11, article 3 shall not be considered in determining the total assessed valuation of the proposed change nor shall owners of property not subject to taxation be eligible to sign petitions.

11.  On receipt of the petitions, including any supplemental signatures and the report of the county assessor, the governing body shall set a day, at least ten but not more than thirty days from that date, for a hearing on the request.

12.  Prior to the hearing called pursuant to paragraph 11 of this subsection, the board of supervisors shall determine the validity of the petitions presented pursuant to subsection B of this section.

13.  At the hearing called pursuant to paragraph 11 of this subsection, the governing body, if the petitions are valid, shall order the change to the boundaries.  The governing body shall enter its order setting forth its determination in the minutes of the meeting, at least ten days from the day of the hearing, and a copy of the order shall be sent to the officer in charge of elections and a copy shall be recorded in the county recorder's office.  The order of the governing body shall be final, and the proposed change shall be made to the district boundaries thirty days after the governing body votes.

14.  On filing a verified complaint with the superior court, the attorney general, the county attorney or any other interested party may question the validity of the annexation for failure to comply with this section.  The complaint shall include a description of the alleged noncompliance and shall be filed within thirty days after the governing body of the district adopts a resolution that annexes the territory of the district.  The burden of proof is on the plaintiff to prove the material allegations of the verified complaint.  An action shall not be brought to question the validity of an annexation resolution unless it is filed within the time and for the reasons prescribed in this subsection.  All hearings that are held pursuant to this paragraph and all appeals of any orders shall be preferred and shall be heard and determined in preference to all other civil matters, except election actions.  If more than one complaint questioning the validity of an annexation resolution is filed, all complaints shall be consolidated for the hearing.

B.  For the purpose of determining the validity of the petitions presented pursuant to subsection A, paragraph 8 of this section:

1.  Property held in multiple ownership shall be treated as if it had only one property owner, and the signature of only one of the owners of property held in multiple ownership is required on the boundary change petition.  The number of persons owning property inside the boundaries of the proposed boundary change shall be determined as follows:

(a)  In the case of property assessed by the county assessor, the number of persons owning property shall be as shown on the most recent assessment of property.

(b)  In the case of property valued by the department of revenue, the number of persons owning property shall be as shown on the most recent valuation of property.

(c)  If an undivided parcel of property is owned by multiple owners, those owners are deemed to be one owner for the purposes of this section.

(d)  If a person owns multiple parcels of property, that owner is deemed to be a single owner for the purposes of this section.

2.  The value of property shall be determined as follows:

(a)  In the case of property assessed by the county assessor, values shall be the same as those shown on the last assessment roll of the county containing the property.

(b)  In the case of property valued by the department of revenue, the values shall be those determined by the department in the manner provided by law, for municipal assessment purposes.  The county assessor and the department of revenue, respectively, shall furnish to the governing body, within twenty days after the request, a statement in writing showing the owner, the address of each owner and the appraisal or assessment value of properties contained within the area of a proposed change as described in subsection A of this section.

3.  All petitions circulated shall be returned to the governing body of the district within one year from the date of the approval given by the governing body pursuant to subsection A, paragraph 5 of this section.  Any petition returned more than one year from that date is void.  If an appeal is filed pursuant to subsection A, paragraph 14 of this section, this time period for gathering signatures is tolled beginning on the date an action is filed in superior court and continuing until the expiration of the time period for any further appeal.

C.  For the purposes of determining whether or not the proposed addition is contiguous, the addition is deemed contiguous if land that is owned by or under the jurisdiction of the United States government, this state or any political subdivision of this state, other than an incorporated city or town, intervenes between the proposed addition and the current district boundary, except that for a fire district, the addition is deemed contiguous only if land that is owned by or under the jurisdiction of the United States government intervenes between the proposed addition and the current district boundary or if land that is owned by or under the jurisdiction of this state or any political subdivision of this state is included in the proposed addition and this state or the governing body of the political subdivision has approved the proposed addition.  Property shall not be approved for annexation if the area proposed to be annexed surrounds any unincorporated territory and that unincorporated territory is not also included in the district.

D.  If the change in the boundaries proposed pursuant to subsection A of this section would result in a withdrawal of territory from an existing district, the petitions shall be approved by the governing body only if the proposed withdrawal would not result in a noncontiguous portion of the district that is less than one square mile in size. 

E.  If the impact statement described in subsection A of this section relates to the withdrawal of property from a district, in addition to the other requirements of subsection A of this section, the governing body shall also determine:

1.  If the district has any existing outstanding bonds or other evidences of indebtedness.

2.  If those bonds were authorized by an election and issued during the time the property to be withdrawn was lawfully included within the district.

F.  If the conditions of subsection E of this section are met:

1.  The property withdrawn from the district shall remain subject to taxes, special assessments or fees levied or collected to meet the contracts and covenants of the bonds.  The board of supervisors shall provide for the levy and collection of taxes, special assessments or fees.

2.  The governing body shall:

(a)  Annually determine the amount of special property taxes, special assessments or fees that must be levied and collected from property withdrawn from the district and the mechanism by which that amount is to be collected.

(b)  Notify the board of supervisors on or before the third Monday in July of the amount determined in subdivision (a) of this paragraph.

3.  Property withdrawn from an existing district shall not be subject to any further taxes, special assessments or fees arising from the indebtedness of the district except as provided in this subsection.

G.  If the statement described in subsection A, paragraph 1 of this section requests the annexation of property located within an incorporated city or town, in addition to the other requirements of subsection A of this section, the governing body shall approve the district boundary change impact statement and authorize the circulation of petitions only if the governing body of the city or town has by ordinance or resolution endorsed the annexation and the annexation is authorized pursuant to this title.

H.  Except as provided in subsection subsections C and D of this section and section 48‑2002, a change in the boundaries of a district pursuant to this section shall not result in a district that contains area that is not contiguous.

I.  Notwithstanding subsection A of this section, any property owner, including a county, this state or the United States government, whose land is within a county that contains a sanitary district or fire district and whose land is contiguous to the boundaries of the sanitary district or fire district may request in writing that the governing body of the district amend the district boundaries to include that property owner's land.  If the property is located in an incorporated city or town, in addition to the other requirements prescribed in this subsection, the governing body of the fire district or sanitary district may approve the boundary change only if the governing body of the affected city or town by ordinance or resolution has approved the inclusion of the property in the district.  If the governing body determines that the inclusion of that property will benefit the district and the property owner, the boundary change may be made by order of the governing body and is final on the recording of the governing body's order that includes a legal description of the property that is added to the district.  A petition and impact statement are not required for an amendment to a sanitary district's or fire district's boundaries made pursuant to this subsection.

J.  Until August 1, 2014, in a county with a population greater than two million persons, notwithstanding subsection I of this section, any property owner, including the United States, this state or a county, whose land is within two thousand six hundred forty feet of an adjacent sanitary district or fire district, not contiguous to the boundaries of the sanitary district or fire district and within an unincorporated area or county island may request in writing that the governing body of the district amend the district boundaries to include that property owner's land.

K.  J.  A fire district shall not annex or otherwise add territory that is already included in another existing fire district, unless deannexed pursuant to subsections D, E and F of this section.

L.  K.  A fire district, community park maintenance district or sanitary district may appropriate and spend monies as necessary or reasonably required to assist one or more individuals or entities to change the district's boundaries pursuant to this section.  This expenditure of monies is lawful only if the district board remains impartial and if the events, materials and other matters that are paid for with district monies are impartial and informational only.  The attorney general or the county attorney of a county in which the majority of the DISTRICT is LOCATED may file an action in the superior court to remedy a violation of this subsection.

M.  L.  Notwithstanding subsection A of this section, if an incorporated city or town has previously adopted a resolution designating a fire district as the fire service agency for the city or town, the jurisdictional boundaries of the fire district without further notice or election shall be changed to include any property annexed into the city or town.  If the annexation occurs pursuant to a joint petition for annexation, any joint petition for annexation shall clearly indicate in its title and in the notice required in the petition that the property to be annexed will be subject to the jurisdiction of both the city or town and the fire district.  A joint petition for annexation shall comply with both section 9‑471 and this section.  Any fire district boundary change that occurs through city or town annexation pursuant to this subsection is effective on the effective date of the annexation by the incorporated city or town.  If an incorporated city or town that has designated a fire district as the fire service agency for that city or town annexes property that is already part of another fire district, the annexed property shall remain part of the fire district in which it was located before the city or town's annexation.

N.  M.  Notwithstanding subsection I of this section, from August 2, 2012 until July 1, 2015, in counties with a population of more than two million five hundred thousand persons, any property owner, including the United States, this state or a county, whose land is within two thousand six hundred forty feet of an adjacent sanitary district or fire district and is not contiguous to the boundaries of the sanitary district or fire district may request in writing that the governing body of the district amend the district boundaries to include that property owner's land.  If the property is located in an incorporated city or town, in addition to the other requirements prescribed in this subsection, the governing body of the sanitary district or fire district may approve the boundary change only if the governing body of the affected city or town, by ordinance or resolution, has approved the inclusion of the property in the district.  If the governing body determines that the inclusion of that property will benefit the district and the property owner, the boundary change may be made by order of the governing body and is final on the recording of the governing body's order that includes a general description of the property, including the assessor's parcel number, that is added to the district.  A petition and impact statement are not required for an amendment to a sanitary district's or fire district's boundaries made pursuant to this subsection.

N.  in a county with a population of at least one million five hundred thousand persons, If the area annexed is within the boundaries of a planning area of a city or town and the fire district is not able to provide the same level of service to the annexed area when compared to all other property within the existing fire district, both of the following apply:

1.  Commencing on the first day of the calendar year in which the annexing fire district shall receive ad valorem tax revenues from the area annexed, the fire district shall pay to the responding entity a percentage of the ad valorem tax revenue collected in the annexed area.  The amount is determined by calculating the number of calls that the fire district did not respond to in the annexed area divided by the total number of calls in the annexed area.

2.  The city or town seeking payment has the burden of proof by a preponderance of the evidence that the fire district has failed to provide the same level of service to the annexed area.

O.  For the purposes of this section, assessed valuation does not include property exempt pursuant to title 42, chapter 11, article 3.END_STATUTE

Sec. 2.  Section 48-805, Arizona Revised Statutes, is amended to read:

START_STATUTE48-805.  Fire district; powers and duties

A.  A fire district, through its board, shall:

1.  Hold public meetings at least once each calendar month unless a board consists of three members and the fire district levies less than five hundred thousand dollars annually then the board shall meet in July and at least every two months thereafter.  A board for a district organized pursuant to article 3 of this chapter shall hold public meetings at least every two months.

2.  Determine the compensation payable to district personnel.

3.  Require probationary employees in a paid sworn firefighter position, a reserve firefighter position or a volunteer firefighter position to submit a full set of fingerprints to the fire district.  The fire district shall submit the fingerprints to the department of public safety for the purpose of obtaining a state and federal criminal records check pursuant to section 41‑1750 and Public Law 92‑544.  The department of public safety may exchange this fingerprint data with the federal bureau of investigation.

B.  A fire district, through its board, may:

1.  Employ any personnel and provide services deemed necessary for fire protection, for preservation of life and for carrying out its other powers and duties, including providing ambulance transportation services when authorized to do so pursuant to title 36, chapter 21.1, article 2, but a member of a district board shall not be an employee of the district.  The merger of two or more fire districts pursuant to section 48‑820 or the consolidation with one or more fire districts pursuant to section 48‑822 shall not expand the boundaries of an existing certificate of necessity unless authorized pursuant to title 36, chapter 21.1, article 2.

2.  Construct, purchase, lease, lease‑purchase or otherwise acquire the following or any interest therein and, in connection with the construction or other acquisition, purchase, lease, lease‑purchase or grant a lien on any or all of its present or future property, including:

(a)  Apparatus, water and rescue equipment, including ambulances and equipment related to any of the foregoing.

(b)  Land, buildings, equipment and furnishings to house equipment and personnel necessary or appropriate to carry out its purposes.

3.  Finance the acquisition of property as provided in this section and costs incurred in connection with the issuance of bonds as provided in section 48‑806.  Bonds shall not be issued without the consent of a majority of the electors of the district voting at an election held for that purpose. For the purposes of an election held under this paragraph, all persons who are eligible to vote in fire district elections under section 48‑802 are eligible to vote.

4.  Enforce the fire code adopted by the district, if any, and assist the state fire marshal in the enforcement of fire protection standards of this state within the fire district including enforcement of a nationally recognized fire code if expressly authorized by the state fire marshal.

5.  After the approval of the qualified electors of the fire district voting at a regular district election or at a special election called for that purpose by the district board, as appropriate, or at any election held in the county that encompasses the fire district, adopt the __________ fire code, which is a nationally recognized fire code approved by the state fire marshal.  The words appearing on the ballots shall be "should ______________ fire district adopt the ______________ fire code, which is a nationally recognized fire code approved by the state fire marshal‑‑yes", "should ________________ fire district adopt the ______________ fire code, which is a nationally recognized fire code approved by the state fire marshal‑‑no".  The code shall be enforced by the county attorney in the same manner as any other law or ordinance of the county.  Any inspection or enforcement costs are the responsibility of the fire district involved.  The district shall keep the code on file which shall be open to public inspection for a period of thirty days before any election for the purpose of adopting a fire code.  Copies of the order of election shall be posted in three public places in the district at least twenty days before the date of the election, and if a newspaper is published in the county having a general circulation in the district, the order shall be published in the newspaper at least once a week during each of the three calendar weeks preceding the calendar week of the election.

6.  Amend or revise the adopted fire code, including replacement of the adopted fire code with an alternative nationally recognized fire code, with the approval of the state fire marshal and after a hearing held pursuant to posted and published notice as prescribed by section 48‑805.02, subsection A. The district shall keep three copies of the adopted code, amendments and revisions on file for public inspection.

7.  Enter into an agreement procuring the services of an organized private fire protection company or a fire department of a neighboring city, town, district or settlement without impairing the fire district's powers.

8.  Contract with a city or town for fire protection services for all or part of the city or town area until the city or town elects to provide regular fire department services to the area.

9.  Retain a certified public accountant to perform an annual audit of district books.

10.  Retain private legal counsel.

11.  Accept gifts, contributions, bequests and grants and comply with any requirements of those gifts, contributions, bequests and grants that are not inconsistent with this article.

12.  Appropriate and expend annually monies as are necessary for the purpose of fire districts belonging to and paying dues in the Arizona fire district association and other professional affiliations or entities.

13.  Adopt resolutions establishing fee schedules both within and outside of the jurisdictional boundaries of the district for providing fire protection services and services for the preservation of life, including emergency fire and emergency medical services, plan reviews, standby charges, fire cause determination, users' fees or facilities benefit assessments or any other fee schedule that may be required.

14.  With the approval of two of the three members of a three‑member board, four of the five members of a five‑member board or five of the seven members of a seven-member board, change the district's name and on so doing shall give written notice to the board of supervisors of the change.  The governing board of a fire district may place a question on the general election ballot as to whether the fire district shall change its name.

15.  Require all employees to submit a full set of fingerprints as prescribed by subsection A, paragraph 3 of this section.

16.  Beginning in the first year following the effective date of this amendment to this section and every ten years thereafter, adopt or revise a map that identifies a fire district planning area that includes all of the areas that the fire district expects to annex and provide service to in the subsequent ten years and do both of the following:

(a)  Identify those areas expected to be annexed and that are anticipated to receive a lower level of service when compared to the remainder of the existing fire district.

(b)  Notify each city or town that is located within the fire district planning area or within one mile of the fire district planning area.

16.  17.  Enter into intergovernmental agreements or contracts as follows:

(a)  Enter into an intergovernmental agreement with another political subdivision for technical or administrative services or to provide fire services to the property owned by the political subdivision, including property that is outside the district boundary.

(b)  Enter into a contract with individuals to provide technical or administrative services.

(c)  Enter into a contract with individuals to provide fire protection services or emergency medical services, or both, to the extent not regulated by title 36, chapter 21.1 to property owned by the individual located outside the district boundaries if the individual's property is not located in a county island as defined in section 11‑251.12 and at least one of the following apply:

(i)  The existing fire service provider where the individual's property is located has issued a notice to the individual that the provider plans to discontinue service.

(ii)  Fire service is not available to the individual's property.

(iii)  Fire service is offered pursuant to a contract or subscription and the individual has not obtained service for a period of twenty‑four months before the date of the contract with the district.

(d)  Enter into a contract with individuals to provide fire services to property owned by the individual located outside the district boundaries, where the individual's property is located in a county island as defined in section 11‑251.12, if both of the following apply:

(i)  The existing fire service provider where the individual's property is located has issued a notice to the residents of the county island and the individual that the provider plans to discontinue or substantially reduce service.

(ii)  The district offers contracts to all residents and property owners of the county island who will be affected by the discontinuance or substantial reduction in service by the current fire service provider.

(e)  For the purposes of subdivision (a), (b), (c) or (d) of this paragraph, a district may contract with any public or private fire service provider to provide some or all of the contractual services the district is contracting to deliver.

(f)  Any contract entered into pursuant to subdivisions (b), (c) and (d) of this paragraph shall include a provision setting forth the cost of service and performance criteria.

C.  A fire district may not administratively add or annex additional property or delete property or otherwise modify its boundaries except in a merger or consolidation pursuant to this chapter or in a boundary change made pursuant to section 48‑262.  This subsection does not apply to a district organized pursuant to article 3 of this chapter.

D.  The chairman and clerk of the district board or their respective designees, as applicable, shall draw warrants on the county treasurer for money required to operate the district in accordance with the budget and, as so drawn, the warrants shall be sufficient to authorize the county treasurer to pay from the fire district fund.

E.  For any fire district that designates one or more board members to have access to the financial books and records of the district, those board members are authorized by law to have full access to those financial books and records.

F.  The district board may assess and levy a secondary property tax pursuant to this article to pay for the costs of fire protection services or emergency medical services except for services regulated pursuant to title 36, chapter 21.1.

G.  The county attorney may advise and represent the district if in the county attorney's judgment the advice and representation are appropriate and not in conflict with the county attorney's duties under section 11‑532.  If the county attorney is unable to advise and represent the district due to a conflict of interest, the district may retain private legal counsel or may request the attorney general to represent it, or both. END_STATUTE

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